某企业为增值税一般纳税人，2018年8月，该企业销售自己使用过的设备一台，取得不含税收入60万元，该设备2009年购进时取得了增值税专用发票，注明价款75万元，已抵扣进项税额。该企业销售此设备应纳增值税( )万元。 A.0 B.9.6 C.2.4 D.10.2

某企业2018年8月以232万元含税价购入一台锅炉用于职工浴室，2019年3月改变用途，将锅炉用于生产车间，已知锅炉累计折旧金额为80万元，则2019年3月可以抵扣的进项税额为( )万元。

A.21.24

B.24.64

C.20.97

D.26.18

某副食品商店为增值税小规模纳税人，2019年8月销售副食品取得含税销售额96950元，销售自己使用过的固定资产取得含税销售额17098元(未放弃相关减税优惠)。该商店应缴纳的增值税为( )。

A.3155.79元

B.2823.79元

C.3321.79元

D.0元

一般纳税人为生产酒类产品的企业，该企业销售自产粮食白酒收取的包装物押金正确处理的有(　)。

A. 逾期1年以上的并入销售额缴纳增值税

B. 逾期1年以上的并入销售额缴纳消费税

C. 无论是否返还均于收取时并入销售额缴纳增值税

D. 无论是否返还均于收取时并入销售额缴纳消费税

根据消费税法律制度的规定，下列关于白酒最低计税价格核定的有关说法中，正确的有(　　)。

A. 白酒生产企业销售给销售单位的白酒，生产企业消费税计税价格高于销售单位对外销售价格70%(含70%)以上的，税务机关暂不核定消费税最低计税价格

B. 生产规模较大，利润水平较高的企业生产的需要核定消费税最低计税价格的白酒，税务机关核价幅度原则上应选择在销售单位对外销售价格50%~70%范围内

C. 已核定最低计税价格的白酒，生产企业实际销售价格高于消费税最低计税价格的，按实际销售价格申报纳税

D. 消费税最低计税价格由各省、自治区、直辖市和计划单列市国家税务局核定

Which one of the following is not a general aim of an appraisal system?

A Identify potential

B Deal with grievances

C Reward attainment

D Measure performance

Upward appraisal is used by some businesses. This involves staff giving their opinions on the performance of their managers. There are problems with this method, which include three of the following.

Can you identify them?

(i) Employee point scoring

(ii) Fear of reprisal

(iii) The chance of bias is increased

(iv) Lack of authority

A (i), (ii) and (iii)

B (ii), (iii) and (iv)

C (i), (ii) and (iv)

D (i), (iii) and (iv)

Which of the following would Herzberg class among 'hygiene factors'?

(i) Salary

(ii) Job security

(iii) Gaining recognition

(iv) Challenging work

A (ii) and (iv) only

B (i) only

C (i), (ii), (iii) and (iv)

D (i) and (ii)

For a formal meeting, in which order would you expect the following items to appear on the agenda?

1 Subjects for discussion

2 Minutes of previous meeting

3 Date of next meeting

4 Any other business

5 Apologies for absence

6 Matters arising

A The sequence is 5, 2, 6, 1, 4, 3

B The sequence is 5, 2, 1, 6, 3, 4

C The sequence is 2, 5, 1, 6, 3, 4

A 360o (or multi-source) appraisal collects feedback on an individual's performance from sources such as the person's immediate superior and also his or her immediate subordinates. Identify these other sources from the list below.

(i) Peers

(ii) Customers

(iii) Self-appraisal

(iv) Family and friends

A (i), (ii) and (iii)

B (ii), (iii) and (iv)

C (i), (ii) and (iv)

D (i), (iii) and (iv)

 There are many different methods of communication, each with its own features and limitations. Can you identify the three features/advantages of conversation as a communication technique from the list below?

(i) Requires little or no planning

(ii) Gives a real impression of feelings

(iii) Complex ideas can be communicated

(iv) Usually unstructured so can discuss a wide range of topics

A (i), (ii) and (iii)

B (ii), (iii) and (iv)

C (i), (ii) and (iv)

D (i), (iii) and (iv)