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2019-11-06 15:51:36 來源: 中公財經 瀏覽量:

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1.The following information relates to Joyce Co's sales tax for the month of March 20x3:

Sales(including sales tax)=$218,500

Purchases(net of sales tax)=$128,000

Sales tax is charged at a flat rate of 15%. Joyce Co's sales tax account showed an opening credit balance of $9,080 at the beginning of the month and a closing debit balance of $5,440 at the end of the month.

What was the total sales tax paid to regulatory authorities during the month of March 20x3?

A. $12,940.00

B. $23,820.00

C. $28,095.00

D. $26,324.34

2.The managing director of Suzie Co,has asked four staff in the accounts department why the output tax for the last quarter does not equal 17% of sales (17% is the rate of tax).

Which one of the following four replies she received was not correct?

A. The company had some exports that were not libale to sales tax

B. The company made some sales of zero - rated products

C. The company sold some products to businessed not registered for sales tax

D. The company made some sales of exempt products

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