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時間:2022-08-18 來源:本站 點擊:258次
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Chelsea in 7th heaven as Man City lay down law in Brighton******

LONDON, Oct. 23 (Xinhua) -- Mason Mount scored a hat-trick to help Chelsea continue at top of the Premier League this weekend with a 7-0 thrashing of bottom of the table Norwich.

Norwich travelled to Stamford Bridge after consecutive 0-0 draws, but hopes of a third clean sheet vanished as soon as the eighth minute when Mount opened the scoring, and Hudson Odoi doubled the lead 10 minutes later.

The game was over as a contest when Reese James made it 3-0 before halftime and Ben Chilwell and an Aarons' own goal made it 5-0 before Mount rounded off his hat-trick with two goals in the last five minutes.

Manchester City were quickly into gear as they won 4-1 away to Brighton, who had kicked off the weekend in fourth place in the table.

The game was just about over after half an hour after Ilkay Gundogan opened the scoring for Pep Guardiola's side in the 13th minute, before Phil Foden added a brace in the 28th and 31st minutes.

Alexis Mac Allister scored a penalty for Brighton with nine minutes left to play, but the result was never in doubt and Riyad Mahrez highlighted City's superiority with their 4th goal deep into injury time.

Former Everton striker Josh King scored a hat-trick as Watford twice came back from behind to claim an astonishing 5-2 win at Goodison Park to give Claudio Ranieri his first win as Watford coach.

Tom Davis put Everton ahead only for King to cancel out his goal 10 minutes later, but it looked as if Richarlison's 63rd minute strike would win it for Everton, before Watford blitzed home four goals in the last 12 minutes. Juraj Kucka equalized before two goals from King turned the game around and Emmanuel Bonaventura added a fifth in injury time.

Rodrigo Moreno's last-minute penalty saved a point for injury hit Leeds United who had fallen behind to Hwang Hee-Chan's first half strike, but did enough to deserve a point.

Callum Wilson poached a goal to give Newcastle United a point they scarcely deserved on their visit to Crystal Palace, who dominated the ball and had most of the chances and looked to be on their way to three points after Christian Benteke's 56th minute owner.

However, Wilson salvaged a point for Newcastle in their first game under Graeme Jones following Stave Bruce's midweek sacking.

Maxwell Cornet showed his value to Burnley by scoring twice in their 2-2 draw away to Southampton, who hit the target through Tino Livramento and Armando Borja.

On Friday night Arsenal claimed an important 3-1 home win against Aston Villa thanks to goals from Thomas Partey, Pierre-Emerick Aubameyang, who followed home after his initial penalty had been saved, and Emile Smith-Rowe put Arsenal 3-0 up before Jacob Ramsey netted a late consolation for Villa, who have lost their last three games. Enditem

小规模纳税人季报退税怎么做账?老会计举例分享!******

原标题:小规模纳税人季报退税怎么做账?老会计举例分享!

某小规模纳税人是工业企业,企业所得税实行核定征收,应税所得率为10%,2016年第一季度销售收入合计为8万元(不含税,下同),其中1月份销售收入为5万元,2月份销售收入为2万元,3月份销售收入为1万元,如何申报增值税?

按季度申报增值税的会计处理

1月份会计处理

借:应收账款

贷:主营业务收入

应交税费——应交增值税

2月份会计处理

借:应收账款

贷:主营业务收入

应交税费——应交增值税(减免税额)

3月份会计处理

(1)借:应收账款

贷:主营业务收入

应交税费——应交增值税(减免税额)

(2)3月末,计算本季度销售收入是否达到免征增值税条件,如果达到免征增值税条件时,将有关应交增值税转入营业外收入。分录如下:

借: 应交税费——应交增值税

应交税费——应交增值税(减免税额)

应交税费——应交增值税(减免税额)

贷:营业外收入

(3)季度末计算企业所得税=80,000×10%×25%=2,000(元)借:所得税费用

贷:应交税费——应纳企业所得税

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Test events go smoothly as scheduled, says Beijing 2022 organizing committee******

BEIJING, Nov. 12 (Xinhua) -- The Beijing Organizing Committee for the 2022 Olympic and Paralympic Winter Games (BOCOG) said on a press conference Friday that test events which started on Oct. 5 have been going smoothly as scheduled.。

Two athletes from overseas who tested positive for COVID-19, both asymptomatic, have been isolated, according to the organizers.。

Yao Hui, venue management director for Beijing 2022, said the test events have been going on as scheduled, with six international competitions including the Speed Skating China Open, the 2021 Asian Open Figure Skating Trophy and the ISU World Cup Short Track Speed Skating successfully concluding in the capital city. The BOCOG has arranged flights for athletes, officials and technical staff who will participate in the following test activities.。

Huang Chun, deputy director general of the Pandemic Prevention and Control Office at the BOCOG, told the press conference that two athletes from overseas tested positive for COVID-19, both of whom were asymptomatic. One got a positive PCR test result at customs and was confirmed positive in a retest on Nov. 4. The other was a close contact of the first, found positive in daily testing on Thursday. Now, the two athletes have been taken to isolation facilities in accordance with the playbook.。

The close contacts of the two athletes have been quarantined in respective single rooms, are dining alone and using dedicated shuttles between the quarantine location and the venue.。

As the playbook specifies, close contacts will be allowed to participate in the Games with negative COVID-19 test results in twice daily testing. For confirmed positive athletes, they will be isolated in accordance with the guidelines in the playbook before meeting the requirements of discharge. If the athletes wish to return to their game-time roles, they will be asked to adopt additional countermeasures that apply to close contacts.。

The closed loop is a strict system to protect the health and safety of participants, but the BOCOG always endeavors to provide all athletes with friendly services, including currency exchange, hairdressing, convenience stores and a coffee shop.。

Polish luger Mateusz Sochowicz fractured his leg on Monday afternoon when he was attending a training session organized by the FIL Luge International Training Week in the Yanqing competition zone. He was immediately taken to hospital and received surgery that night, and is expected to leave the hospital on Friday.。

"Medical workers arrived at the accident location in three minutes, and it took about 30 minutes to take Sochowicz to hospital. They tried their best to rush to hospital as quickly as possible with safe driving on mountain roads," Yao said. Enditem。

西安唐园假日新城小区不交物业费也不收暖气费?物业管理:沒有捆绑******

  近日,多位西安唐园假日新城小区业主体现,今年冬天物业企业将物业费与暖气费捆缚在一起收费,不交物业费也不收暖气费,不独立扣除暖气费。

  业主孙某说,住宅小区各类收费可在公众号上进行,她想先付暖气费,可是点开交费服务项目务必把暖气费,废弃物费,物业费等一起付清,不可以独立只交暖气费,即使去物业办当场缴费,另一方都不独立收暖气费。

  孙某说,住宅小区仅有三栋高层住宅,600多家业主,以前物业费1.3两元/平米·月,2021年实行物业一费制,物业没宣传策划现行政策立即让业主签名允许,她们家就沒有签名。住宅小区从4月份逐渐推行一费制,物业费变成1.9元/平米·月,不会再扣除电梯费,自身也按新标准交了第二季度的物业费。“物业服务水平比不上附近住宅小区,可是收费却不低。”孙某说,到第三季度她就没再缴费,现如今遭遇的情况是,不交物业费,物业企业免收暖气费。

  另一位业主陈先生表明,因为家里有老年人和小孩,无可奈何下已把全部花费交了。可是“昨日业主和物业商议,物业确立回绝公示公告一费制网络投票的清单。”陈先生说,许多人对投票结果有质疑,并且当场有业主强调自身沒有签名,但被签名允许一费制。

  是不是存有捆缚收费呢,华商报小编拨通住宅小区物业企业,工作员表明,交暖气费的时长和交四季度物业费的時间重叠,收费是一张票本无法分离并不是捆缚收费,手机微信交物业费也会表明出暖气费。

  住宅小区物业责任人也不同意业主捆缚收费的观点,该发言人表明本周六还就这事与业主意味着研讨。第二季度逐渐大约80户拒缴物业费,物业在持续做工作中,现阶段还剩50多家沒有缴费,物业能作出的分歧是,扣费业主最少应当追收二三季度的物业费,觉得第四季度缴费是将暖气片捆缚收费,可以不预缴四季度物业费,先只交暖气费。

  针对业主们说的实行一费制沒有达成一致建议的观点,物业责任人表明,变成一费制,她们依照规定让业主签名允许,并将結果公示公告,每一个业主能够查自身的清单,但不太可能将清单公示公告,有关现行政策都没有规定要公示公告清单。华商报新闻记者 李婧。



来源于:华商网-华商报。

编写:报刊社方方正正。

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