期刊文献+

试述年末未抵扣增值税的会计核算方法

原文传递
导出
摘要 国有企业编制1999年度会计报表规定,《应上交应弥补款项表》(会工交商年基附02表)中的'增值税-年初未交数'(年基附02表第1行)不反映'年初未抵扣数','本年应交数'(年基附02表第2行)按下列公式计算填列:本年应交数=销项税额-年初未抵扣数-进项税额举例:设A公司年初未抵扣数100元,本年销项税额5000元。
作者 邬子阳
出处 《工业会计》 2000年第4期37-38,共2页
  • 相关文献

参考文献6

二级参考文献46

  • 1Birenbaum, Tatsuoka & Yamada (2004), Diagnostic assessment in TIMSS- R: Between - countries and Within - country comparisons of EIGHTH graders mathematics performance, Studies in Educational Evaluation, 30, 151 - 173.
  • 2Cui, Leighton, Gierl & Hunka (2006), The hierarchy consistency index: A person- fit statistic for the Attribute Hierarchy Method, Annual meeting of the National Council on M~'urernent in Edw:ation, San Francisco, California.
  • 3Jang. (2005), A validity narrative: Effects of reading skills diagnosis on teaching and learning in the context of NG TOEFL, Unpublished doctoral dissertation, University of Illinois, Urbana- Champaign, Department of Education.
  • 4Embretson & Wetzel. (1987), Component latent trait models for paragraph comprehension, Applied Psychological Measurenwnt, 11, 175- 193.
  • 5Kasa~. (1997), Application of the Rule Space Model to the reading comprehension section of TOEFL, Unpublished doctoral paper from the Graduate college of the University of Illinois at Urbana - Champaign.
  • 6Tatsuoka, James & Tatsuoka. (2004), Patterns of diagnosed mathematical content and process skills in TIMSS - R across a sample of 20 countries, American Educational Research Journal, 41(4), 901 - 932.
  • 7Wang, Gierl & Leighton. (2006), Investigating the cognitive attributes underlying student performance on a Foreign Langtmge reading test: An application of the Attribute Hierarchy Method, paper prepared for the graduate student paster session at the annual meeting of the National Council on Measurement in Education, San Francisco, California.
  • 8Sheehan & Ginther (2000). What do passage - based multiple - choice verbal reasoning items really measure? An analysis of the cognitive skills underlying performance on the current TOEFL reading section, Paper presented at the annual meeting of the National Council of Measurement in Education, New Orleans, LA.
  • 9Kirsch & Monsenthal (1990), Exploring document literacy: variables underlying the performance of young adults, Reading Research Quarterly, 25, 5- 30.
  • 10Tabachnik & Fidell. (1989), Using multivariate statistics (2nd ed. ). New York: HarperCollins.

共引文献73

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部