下列资产的减值可以在以后会计期间转回的是()。(第八章资产减值)
A.存货
B.商誉
C.在建工程
D.长期股权投资
甲公司拥有一项使用寿命不确定的无形资产，2×17年年末该无形资产的账面价值为620万元，经减值测试表明该无形资产的公允价值减去处置费用后的净额为750万元，预计未来现金流量现值为700万元，该无形资产之前未计提过减值准备。不考虑其他因素的影响，则下列说法不正确的是()。(第八章资产减值)
A.使用寿命不确定的无形资产每年均需进行减值测试
B.公允价值减去处置费用后的净额与未来现金流量的现值两者中只要有一项高于账面价值，就无需再计算另一项的金额
C.使用寿命不确定的无形资产与其他资产一样，存在减值迹象时，才需进行减值测试
D.该无形资产2×17年年末应计提减值准备的金额为0
There is a need for co-ordinated information flow between sections and departments in accounting management. To which of the following should the receivables ledger section give information about overdue debts?
A Cost accounting staff
B The credit control department
C The payables ledger section
Which of the following statements about data security is not true?
A Loss or corruption of data is almost always non-deliberate.
B New staff in particular pose a threat.
C It is impossible to prevent all threats cost-effectively.
D Smoke detectors are a form of data protection.
Gordon works in the accounts department of a retail business. He and his colleagues are looking at the sales figures for various types of clothing. The director asks them to use exception reporting to summarise their findings. Which of the following correctly defines the concept of 'exception reporting'within a business context?
A The reporting of unusual events, outside the normal course of events
B The analys is of those items where performance differs significantly from standard or budget
C The preparation of reports on routine matters on an 'ad hoc' basis
D The scrutiny of all data as a matter of course, save in exceptional circumstances
某超市为增值税一般纳税人，2017年7月零售大米和蔬菜共取得销售收入15000元，开具普通发票，当月无法准确划分大米和蔬菜的销售额。当月外购货物取得普通发票上注明价税合计金额为3000元，则该超市2017年7月应纳增值税( )元。
A. 0
B. 2179.49
C. 1289.77
D. 1486.49
甲企业为增值税一般纳税人，2018年3月1日，采取分期收款方式向乙企业销售一批货物，价税合计585万元，合同约定3月支付50%的货款，4月支付另外50%的货款。乙企业因资金紧张于20184月9日才支付了第一笔款项200万元。甲企业2018年3月应确认的增值税销项税额为( )万元。
A. 0
B. 42.5
C. 34
D. 29.06
根据增值税法律制度的规定，金融机构取得的下列利息收入中，应当缴纳增值税的有( )。
A. 国家助学贷款的利息收入
B. 金融同业往来利息收入
C. 罚息收入
D. 票据贴现取得的利息收入
某副食品商店为增值税小规模纳税人，2017年8月销售副食品取得含税销售额66950元，销售自己使用过的固定资产取得含税销售额17098元。该商店应缴纳的增值税为( )元。
A. 2282
B. 2291.96
C. 2448
D. 2477.88
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