根据增值税优惠政策，下列表述正确的有( )。 A.对除国有粮食购销企业以外的其他粮食企业经营粮食照常征收增值税 B.宠物饲料不属于免征增值税的饲料 C.自2013年9月1日起，精料补充料免征增值税 D.政府储备食用植物油的销售继续免征增值税 E.对粮食部门经营的退耕还林还草补助粮，凡符合国家规定标准的，比照“救灾救济粮”免征增值税

The following statements refer to documents used in the material procurement procedures of XYZ Co. Is each of these statements true or false?

True OR False

A purchase requisition is prepared in the purchasing department of XYZ Co and then sent to the supplier

A goods received note is prepared by the supplier and sent with the material to XYZ Co

Which TWO of the following are true of imposed budgeting?

A.It is most effective in large organisations

B.It reduces deliberate overestimation of costs and underestimation of revenues in a budget

C.It increases operational managers' commitment to organisational objectives

D.Top management prepare a budget with lttle or no input from operating staff

A company uses the Economic Order Quantity (EOQ) model and holds no buffer inventory.Its annual cost of holding one unit in inventory has decreased.What is the effect, if any, of this decrease in holding costs on the EOQ and on the total annual cost of placing orders?

A company uses standard marginal costing. Last month the standard contribution on actual sales was $ 10,000 and the following variances arose: 

What was the actual contribution for last month?

A.$7,500

B.$8,000

C.$8,500

D.$7,000

The following data relate to a process for last month:

What were the equivalent units of production last month?

()units

甲公司自行研发一项新技术，累计发生研究开发支出800万元，其中符合资本化条件的支出为500万元。研发成功后向国家专利局提出专利权申请并获得批准，实际发生注册登记费8万元;为使用该项新技术发生的有关人员培训费为6万元。不考虑其他因素，甲公司该项无形资产的入账价值为(　　)万元。

A. 508

B. 514

C. 808

D. 814

甲公司外购某项需要安装的生产用精密仪器，购买价款为2000万元，取得的增值税专用发票上注明进项税额260万元，安装费用100万元，为达到正常运转发生测试费20万元，外聘专业人员服务费10万元，另外发生员工培训费8万元。该设备的入账成本为(　　)万元。

A. 2370

B. 2398C.

2130

D. 2138

甲公司为增值税一般纳税人，2019年4月与乙公司签订“一揽子”采购协议，协议约定甲公司向乙公司采购A、B、C三台不同型号的设备。支付总采购价款并取得增值税专用发票注明的价款为2 500万元，增值税为325万元。同时甲公司支付设备保险费取得增值税专用发票注明价款10万元，增值税为0.6万元。设备运抵甲公司后A设备在安装时领用本公司自产产品一批，该批产品成本为22万元，市场售价为30万元。假定设备A、B和C分别满足固定资产的定义及其确认条件，公允价值分别为900万元、1 200万元、1 500万元。假设不考虑其他相关税费，则A设备的入账价值为(　　)万元。

A. 847

B. 649.5

C. 656.5

D. 661.3