『答案解析』加工企業(yè)來(lái)料加工復(fù)出口的貨物,免稅不退稅;屬于小規(guī)模納稅人的生產(chǎn)性企業(yè)自營(yíng)出口的自產(chǎn)貨物,免稅不退稅;外貿(mào)企業(yè)從小規(guī)模納稅人購(gòu)進(jìn)并持有增值稅專用發(fā)票的出口貨物才享受免稅并退稅政策。 【例題•多選題】(2009年)根據(jù)增

出口退(免)稅政策是對(duì)外出口相應(yīng)的銷(xiāo)項(xiàng)免稅，同時(shí)對(duì)出口貨物、勞務(wù)以及服務(wù)對(duì)應(yīng)的采購(gòu)環(huán)節(jié)支付的進(jìn)項(xiàng)稅額給予退還;出口免稅政策只是針對(duì)出口環(huán)節(jié)銷(xiāo)項(xiàng)免征增值稅;出口既不退稅也不免稅就同國(guó)內(nèi)銷(xiāo)售一樣，正常納稅。那么，實(shí)務(wù)中，

外貿(mào)企業(yè)采用“先征后退”，相對(duì)于工業(yè)企業(yè)出口資產(chǎn)貨物的“免抵退”，外高企業(yè)只有“免和退”。就是出口不征收增值稅，退稅金額則只有收購(gòu)發(fā)票的不含稅金額乘以退稅率，不是收購(gòu)取得增值稅專用發(fā)票上的稅款。這里的“先征

D、外貿(mào)企業(yè)從小規(guī)模納稅人購(gòu)進(jìn)并持有普通發(fā)票的出口貨物 【正確答案】B 【答案解析】本題考核增值稅出口政策的知識(shí)點(diǎn)。選項(xiàng)A屬于來(lái)料加工業(yè)務(wù),應(yīng)該是只免不退;選項(xiàng)C屬于生產(chǎn)性的小規(guī)模納稅人出口自產(chǎn)的貨物,應(yīng)該只免不退;選項(xiàng)D因?yàn)槿?/p>

1、依據(jù)出口退(免)稅政策，一般情況下，應(yīng)按“免、抵、退”方法計(jì)算退稅的有(　)。A、生產(chǎn)企業(yè)自營(yíng)出口貨物 B、生產(chǎn)企業(yè)委托出口貨物 C、生產(chǎn)性外商投資企業(yè)自營(yíng)出口貨物 D、外貿(mào)企業(yè)出口收購(gòu)貨物 2、下列選項(xiàng)

因此，一般由主管出口退稅的國(guó)稅機(jī)關(guān)在開(kāi)具"進(jìn)料加工貿(mào)易申請(qǐng)表"后，從企業(yè)應(yīng)退稅款中扣除。二、外貿(mào)企業(yè)出口退稅如何計(jì)算1.有關(guān)證件的送驗(yàn)及登記表的領(lǐng)取企業(yè)在取得有關(guān)部門(mén)批準(zhǔn)其經(jīng)營(yíng)出口產(chǎn)品業(yè)務(wù)的文件和工商行政管理部門(mén)核

一、外貿(mào)企業(yè)出口退稅政策 《出口貨物退(免)稅管理辦法》規(guī)定:對(duì)出口的凡屬于已征或應(yīng)征增值稅、消費(fèi)稅的貨物，除國(guó)家明確規(guī)定不予退(免)稅的貨物和出口企業(yè)從小規(guī)模納稅人購(gòu)進(jìn)并持普通發(fā)票的部分貨物外，都是出口貨物

外貿(mào)會(huì)計(jì)實(shí)務(wù) 選擇題:一般外貿(mào)企業(yè)出口退稅產(chǎn)品適用的退稅政策為()。A.免稅 B.免退稅

1.運(yùn)費(fèi)：（20+5）/1000×500=12.5美元 CFR=2000×（1+0.2）+12.5=2412.5美元 2.W：95KG=0.095MT M：1×0.4×0.25=0.1cbm ∵M(jìn)>W ∴M作為計(jì)費(fèi)標(biāo)準(zhǔn)運(yùn)費(fèi)=80×（1+10%+15%）×0.1=10美元

二、多項(xiàng)選擇題（本題共 10 小題，每小題 2 分，共 20 分。多選或少選都不得分。 ） 1．從子公司和母公司的產(chǎn)品生產(chǎn)和經(jīng)營(yíng)的關(guān)聯(lián)來(lái)看，直接投資可歸結(jié)為（ A．綜合性投資 C．縱向性投資 E．差異性投資 2.國(guó)際

進(jìn)口商品完稅價(jià)格=75000+832.8+167.2=76000 76000*10.35=786600元 應(yīng)交進(jìn)口關(guān)稅額=76000*20%=15200 15200*10.35=157320元 應(yīng)交消費(fèi)稅額=（76000+15200）/（1-10%）*10%=10133.33 10133.33*10.35=104879.97

（1）4月3日，向國(guó)內(nèi)某工廠購(gòu)入甲產(chǎn)品一批，接到銀行轉(zhuǎn)來(lái)托收結(jié)算憑證和附件，專用發(fā)票上列明貨款30000元，另附運(yùn)雜費(fèi)單據(jù)450元，款項(xiàng)已付，商品尚未到達(dá)。借：在途物資30450貸：銀行存款30450（2）4月10日，商品運(yùn)到并

借：發(fā)出商品 貸：庫(kù)存商品 借：銀行存款——美元戶 USD 150000*8.0 自己算 貸：主營(yíng)業(yè)務(wù)收入 借：主營(yíng)業(yè)務(wù)成本 貸：發(fā)出商品 借：銷(xiāo)售費(fèi)用——海上運(yùn)雜費(fèi) 貸：銀行存款 借：銷(xiāo)售費(fèi)用—裝船費(fèi) 貸：銀行存款 借：主

解：（1）免抵退稅不得免征和抵扣稅額抵減額＝免稅進(jìn)口料件的組成計(jì)稅價(jià)格×（出口貨物征稅稅率－出口貨物退稅稅率）＝200×（17%-13%）＝8（萬(wàn)元）（2）免抵退稅不得免征和抵扣稅額＝當(dāng)期出口貨物離岸價(jià)×外匯人民幣牌價(jià)

外貿(mào)會(huì)計(jì)練習(xí)題求解答

手工翻譯：在21世紀(jì)，成功的制造商都將是全面電腦化的。在電腦化的過(guò)程中，至關(guān)重要的一個(gè)步驟就是材料需求規(guī)劃（ERP）系統(tǒng)。早期的ERP系統(tǒng)可以進(jìn)行銷(xiāo)售預(yù)測(cè)，并且計(jì)算一個(gè)公司的產(chǎn)品生產(chǎn)需要多少原材料，庫(kù)存，人工，機(jī)器設(shè)備

1．provision for depreciation是預(yù)提折舊費(fèi)，折舊準(zhǔn)備．在計(jì)提固定資產(chǎn)折舊時(shí)，不應(yīng)考慮已計(jì)提的減值準(zhǔn)備。因?yàn)楸举|(zhì)上，計(jì)提折舊是成本、費(fèi)用的分配過(guò)程，計(jì)提減值準(zhǔn)備是一種資產(chǎn)的計(jì)價(jià)方法。2．樓主的疑惑是否存在recoverable VAT

Main duties are as follows (1) is responsible for the business with the tax.Include: VAT invoices, purchase and export invoices issued; value-added tax invoices and freight invoices for certification; issued

Accounting equation:Assets + Expenses + Dividends = Liabilities + Owners' Equity + Revenue A. Sold capital stock for $30,000.1.Asset increase, Owner's Equity increase 2.Dr Cash $30,000 Cr Owner's equity

The reform of the current accounting has gradually align with the international community in the reform process, a growing number of accounting workers have come to understand that the modern enterprise system and

在這里，當(dāng)?shù)刎泿诺穆毮茇泿?。該物體的翻譯是維護(hù)金融的關(guān)系，存在于當(dāng)?shù)刎泿诺穆暶鳌?/p>

答： a. Business strategy analysis Difficulties in cross-border business strategy analysis: Identifying key profit drivers and business risk in two or more countries can be daunting. Business and legal environments

再求學(xué)國(guó)際會(huì)計(jì)學(xué)的高手幫忙翻譯一下課后習(xí)題的英文答案,謝謝啦!

西方經(jīng)濟(jì)學(xué)、初級(jí)會(huì)計(jì)實(shí)務(wù)、中級(jí)會(huì)計(jì)實(shí)務(wù)、初級(jí)經(jīng)濟(jì)法、中級(jí)經(jīng)濟(jì)法、成本會(huì)計(jì)、統(tǒng)計(jì)學(xué)原理、財(cái)務(wù)管理、現(xiàn)代企業(yè)戰(zhàn)略管理、戰(zhàn)略管理和風(fēng)險(xiǎn)控制、市場(chǎng)營(yíng)銷(xiāo)、英語(yǔ)、高職計(jì)算機(jī)基礎(chǔ)、VFP程序設(shè)計(jì)、用友軟件、涉外會(huì)計(jì)實(shí)務(wù)等。

1、計(jì)算有關(guān)進(jìn)口稅金并編制有關(guān)會(huì)計(jì)分錄：進(jìn)口關(guān)稅=關(guān)稅的完稅價(jià)格×關(guān)稅稅率（1-免征率）=300，000×8.7×20％×（1-85％）=78，300（元）進(jìn)口增值稅=（關(guān)稅的完稅價(jià)格十關(guān)稅）×增值稅率×（1-免征率）=300，000

如果我沒(méi)記錯(cuò)的話應(yīng)該是這樣。因?yàn)樾庞米C需要前期抵押的，一般抵押或保證金應(yīng)該與信用證金額一致，直接算預(yù)付會(huì)好做些。還有，如果你是會(huì)計(jì)的話，以后這樣的問(wèn)題最好不要再百度上找答案，很少有人碰巧既懂涉外會(huì)計(jì)又會(huì)外貿(mào)

） 1．從子公司和母公司的產(chǎn)品生產(chǎn)和經(jīng)營(yíng)的關(guān)聯(lián)來(lái)看，直接投資可歸結(jié)為（ A．綜合性投資 C．縱向性投資 E．差異性投資 2.國(guó)際勞務(wù)合作對(duì)勞務(wù)輸出國(guó)的積極影響有（ A．增加外匯收入 C．學(xué)習(xí)國(guó)外的先進(jìn)技術(shù) 涉外會(huì)計(jì)基礎(chǔ)理

求2014涉外會(huì)計(jì)答案

繼續(xù)教育的練習(xí)題就是答案呀，提交練習(xí)題的答案全部復(fù)制到一個(gè)文檔，考試的時(shí)候直接在文檔搜索答案就可以了
廣州嶺南進(jìn)出口公司出口一批商品1 000只，出口單價(jià)18.30英鎊，CIF倫敦， CIF總價(jià)18 300英鎊，其中運(yùn)費(fèi)2 160英鎊，保險(xiǎn)費(fèi)112英鎊。進(jìn)價(jià)每只人民幣152.10元，總計(jì)152 100元（含增值稅17%），費(fèi)用定額6%，出口退稅率11%。100英鎊=937.75人民幣元，100美元=623.09人民幣元。 試計(jì)算：（1）該批商品出口每美元成本是多少？（2）該批商品的出口銷(xiāo)售盈虧額是多少？ （3）該商品的出口銷(xiāo)售盈虧率是多少？
我們學(xué)的是弗雷德里克.D.S.喬伊編著的《國(guó)際會(huì)計(jì)學(xué)》第五版（東北財(cái)經(jīng)大學(xué)出版社），老師給了自己做的課后的討論題和習(xí)題的英文版的答案，我想請(qǐng)大家?guī)兔Ψg成中文版的，謝謝啦！下面附上中文題目和老師給的英文答案。 CHAPTER 9 Discussion Questions 1.使用財(cái)務(wù)報(bào)表進(jìn)行經(jīng)營(yíng)分析的4個(gè)步驟是什么？為什么在每個(gè)步驟中，國(guó)際背景下的分析要比對(duì)單個(gè)國(guó)家的分析更困難？ 答： a. Business strategy analysis Difficulties in cross-border business strategy analysis: Identifying key profit drivers and business risk in two or more countries can be daunting. Business and legal environments and corporate objectives vary around the world. Many risks (such as regulatory risk, foreign exchange risk, and credit risk) need to be evaluated and brought together coherently. In some countries, sources of information are limited and may not be accurate. b. Accounting analysis Difficulties in accounting analysis: Two issues are important here. The first is cross-country variation in accounting measurement quality, disclosure quality, and audit quality. National characteristics that cause this variation include required and generally accepted practices, monitoring and enforcement, and extent in managerial discretion in financial reporting. The second issue concerns the difficulty in obtaining information needed to conduct accounting analysis. The level of credibility and rigor of financial reporting in Anglo-American countries generally is much higher than that found elsewhere. In fact, financial reporting quality can be surprisingly low in both developed and emerging-market countries. c. Financial analysis (ratio analysis and cash flow analysis) Difficulties in financial analysis: Extensive evidence reveals substantial cross-country differences in profitability, leverage, and other financial statement ratios and amounts that result from both accounting and non-accounting factors. Differences in financial statement items caused by national differences in accounting principles can be significant, and unpredictable in amount. Even after financial statement amounts are made reasonably comparable, interpretation of those amounts must consider cross-country differences in economic, competitive, and other conditions. d Prospective analysis (forecasting and valuation) Difficulties in prospective analysis: Exchange rate fluctuations, accounting differences, different business practices and customs, capital market differences, and many other factors have major effects on international forecasting and valuation. Application of price multiples in a cross-border setting requires that the determinants of each multiple, and reasons why multiples vary across firms, be thoroughly understood. National differences in accounting principles are one source of cross-country variations in these ratios. 問(wèn)題補(bǔ)充：這段續(xù)上：Finally, all four stages of business analysis may be affected by: i. information access, ii. timeliness of information iii. foreign currency issues iv. differences in financial statement formats v. language and terminology barriers. 3.對(duì)流行的有效市場(chǎng)假說(shuō)的一個(gè)解釋是，信息一旦公開(kāi)，市場(chǎng)對(duì)此就會(huì)充分地加以反映。因此，利用可以公開(kāi)獲得的信息（如公司公布的賬目）進(jìn)行基本財(cái)務(wù)分析，絕不可能打敗市場(chǎng)。為什么這一假說(shuō)在美國(guó)可能比在其它國(guó)際資本市場(chǎng)更能站得住腳？ 答： Information accessibility is a major condition for an efficient capital market, that is, information must be rapidly analyzed and made available to investors capable of acting on it. In the United States and other broadly-based financial markets, a whole industry specializing in information analysis and dissemination has developed. Similar investment analysis services in many non-U.S. capital markets are at an earlier stage of development.
In late November 2007, Songjiang Industrial Zone held a training course for safe production, Huang Li Hong and I, Pune participated in the 1000 spring respectively in charge of production safety in charge of production safety and management expertise training. Through this training, we learned a lot of professional knowledge, I will now turn to some of it. "Safety Production Law" one of the most important features is more explicit production safety accidents and accountability in the management of production safety must always adhere to the "safety first, prevention," the guidelines. It also reflected in the management of production safety, we should strengthen the "advance" and "prevention first" philosophy, and further specify the only effective means to prevent safety incidents, and security management can achieve the highest level. In practical work to increase the defense and mutual defense capability to establish a safety management of the new trend. Production accidents in the course of the possibility nipped in the bud.
一、1、當(dāng)期不得免征和抵扣稅額：=當(dāng)期出口貨物離岸價(jià)款X（出口貨物適用稅率-出口貨物退稅率）=2400X（17%-15%）=48萬(wàn)元， 應(yīng)納稅額=當(dāng)期內(nèi)銷(xiāo)貨物銷(xiāo)項(xiàng)稅額-（當(dāng)期進(jìn)項(xiàng)稅額-當(dāng)期不得免征和抵減稅額）-上期留抵稅額=300X17%-（85-48）-5=51-37-5=9萬(wàn)元， 2、當(dāng)期免抵退2400X15%=360萬(wàn)元。
解： 2014年應(yīng)確認(rèn)的勞務(wù)收入＝200×60％-80＝40（萬(wàn)元）
正確答案: B:小規(guī)模生產(chǎn)企業(yè)出口自產(chǎn)貨物 答案解析: 本題考核增值稅免稅但不退稅的規(guī)定。D選項(xiàng)適用于不免稅也不退稅的政策； A、C適用于免稅并退稅政策。
A外貿(mào)企業(yè)從小規(guī)模納稅人購(gòu)進(jìn)并持有普通發(fā)票的出口貨物 B生產(chǎn)企業(yè)委托外貿(mào)企業(yè)代理出口自產(chǎn)貨物 C外貿(mào)企業(yè)收購(gòu)貨物出口 D生產(chǎn)企業(yè)出口自產(chǎn)貨物 答：D生產(chǎn)企業(yè)出口自產(chǎn)貨物 增值稅出口退稅的有關(guān)規(guī)定。非生產(chǎn)性的外貿(mào)企業(yè)收購(gòu)貨物出口適用“免退稅”的辦法計(jì)算退稅。選項(xiàng)B要視委托方的情況適用免退稅辦法或免抵退稅辦法。