单项选择题

某人以8%单利借出15000元,借款期为3年。此后7%的复利将上述借出金额的本利和再借出,借款期为10年。则第13年年末可以获得的复本利和是()万元。已知:(Fbr /,7%,10)=1.967

A.3.3568
B.3.4209
C.3.5687
D.3.6586
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某卷烟厂为增值税一般纳税人,按月缴纳增值税和消费税,2006年6月发生下列经济业务:(1)向农民购进烟叶一批,支付收购价款77410元,缴纳烟叶税17030元,开具农产品收购统一发票。(2)购进A种烟丝一批,取得防伪税控增值税专用发票上注明价款110000元,税额18700元。供货方转来代垫运费的运输发票(由运输部门工具),注明运费7500元、建设基金500元、装卸费700元。款项已付,货物已入库;专用发票已于当月税款的纳税申报期内向主管税务机关申请认证,认证通过后已申请抵扣。(3)B种烟丝一直委托白云烟厂加工,烟丝应纳消费税由白云烟厂按每千克100元的售价代收代缴。本月发出烟叶成本20000元,支付加工费2470元,增值税419.9元,白云烟厂开具了增值税专用发票。烟丝加工完毕全部收回,共计321千克。白云烟厂代收消费税9630元。当月生产车间按需要领用,用于连续生产B牌卷烟,月末结算时,委托加工烟丝账面显示:月初库存120千克,月末库存141千克。(4)将以前购进且已申报抵扣进项税额的A种烟丝作为福利发给本厂职工一批,原进项税额已无法准确确定,已知该批烟丝实际采购成本为18000元,同种等量烟丝的市场售价为17000元。(5)从国外购进检测焦油含量的设备两台,每台到岸价格为28000元(已折合成人民币),共计56000元,关税税率为20%,缴纳了增值税,海关开具了完税凭证。(6)销售A牌卷烟20箱(每标准箱五万支,下同),每箱不含增值税销售价格 12500元,收取包装物押金8100元,并已单独记账。(7)销售B牌卷烟15箱,每箱不含税销售价格9500元。(8)上年5月份收取的包装A牌卷烟的包装物押金5440.5元已逾期,包装物未收回,押金不予退还。(9)将A牌卷烟7箱移送本厂设在本市的非独立核算门市部,出厂销售价每箱 12500元,零售价(含税)每箱14917.5元。门市部本月已售出2箱。已知消费税适用税率为:卷烟定额税率为每标准箱150元;比例税率为每标准条对外调拨价格在50元(含50元)的,税率45%,50元以下的,税率30%。根据以上资料,计算并回答下列问题:当月委托加工B种烟丝用于连续生产B牌卷烟,准予扣除的已纳消费税额为 ( )。A.9000元B.9200元C.9630元D.13230元
A.9元,白云烟厂开具了增值税专用发票。烟丝加工完毕全部收回,共计321千克。白云烟厂代收消费税9630元。当月生产车间按需要领用,用于连续生产B牌卷烟,月末结算时,委托加工烟丝账面显示:月初库存120千克,月末库存141千克。
B.5元已逾期,包装物未收回,押金不予退还。
C.5元。门市部本月已售出2箱。
D.9000元
B.9200元
C.9630元
未分类题
1 It often happens that a number of applicants with almost identical qualifications and experience all apply for the same position. In their educational background, special skills and work experience, there is little, if anything, to choose between half a dozen candidates.How then does the employer make a choice? Usually on the basis of an interview.2 There are many arguments for and against the interview as a selection procedurE.The main argument against it is that it results in a wholly subjective decision. As often as not, employers do not choose the best candidate, they choose the candidate who makes a good first impression on them. Some employers, of course, reply to this argument by saying that they have become so experienced in interviewing staff that they are able to make a sound assessment of each candidate's likely performancE.3 The main argument in favour of the interview—and it is, perhaps, a good argument is that an employer is concerned not only with a candidate's ability, but with the suitability of his or her personality for the particular work situation. Many employers, for example, will overlook occasional inefficiencies from their secretary provided she has a pleasant personality.4 It is perhaps true to say, therefore, that the real purpose of an interview is not to assess the assessable aspects of each candidate but to make a guess at the more intangible things, such as personality, character and social ability. Unfortunately, both for the employers and applicants for jobs ,there are many people of great ability who simply do not interview well. There are also, of course, people who interview extremely well, but are later found to be very unsatisfactory employees.5 Candidates who interview well tend to be quietly confident, but never boastful; direct and straightforward in their questions and answers; cheerful and friendly, but never over familiar; and sincerely enthusiastic and optimistiC.Candidates who interview badly tend to be at either end of the spectrum of human behaviour. They are either very shy or over confident. They show either a lack of enthusiasm or an excess of it. They either talk too little or never stop talking. They are either over-polite or rudely abrupt.We can infer from the passage that an employer might tolerate his secretary's occasional mistakes, if the latter isA.direct.B.cheerful.C.shy.D.capablE.
A.How
B.
2
C.
3
D.
4
E.
5
F.
We
G.direct.
B.cheerful.
C.shy.