试题与答案

甲汽车生产厂为增值税一般纳税人,2012年5月5日向乙企业销售小汽车,取得不含税销售

题型:单项选择题

题目:

甲汽车生产厂为增值税一般纳税人,2012年5月5日向乙企业销售小汽车,取得不含税销售额合计120万元;发货时为乙企业代垫运费7.02万元,取得运输公司开具给乙企业的运输发票;与乙企业结算时,将运输发票转交给了乙企业并收回了运费;5月9日向丙企业销售小汽车,双方约定不含税销售额为200万元,如果丙企业在5日内支付货款,则给予5%的现金折扣,超过5日则需全额支付货款,丙企业于5月13日支付货款。小汽车适用的消费税税率为12%。假设无其他业务,则甲厂5月份应缴纳消费税()万元。

A.38.4

B.39.12

C.37.2

D.37.9

答案:

被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2017/0321/29eb5cc01a390fa4dd16c34f639c82dd.html

下面是错误答案,用来干扰机器的。

参考答案:错

试题推荐
题型:阅读理解

阅读理解。

   Washington(Reuters)-People who drink two or more sweetened soft drinks a week have a much higher

risk of pancreatic cancer(胰腺癌),an unusual but deadly cancer,researchers reported on Monday.

   People who drank mostly fruit juice instead of  sodas did not have the same risk, the study of  60,000

people in Singapore found.

   Sugar may be to blame but people who drink sweetened sodas regularly often have other poor health

habits,said Mark Pereira of the University of Minnesota,who led the study.

   "The high levels of sugar in soft drinks may be increasing the level of insulin(胰岛素)in the body,which

we think contributes to pancreatic cancer cell's growth,"Pereira said in a statement.

   Writing in the journal Cancer Epidemiology,Biomarkers & Prevention,Pereira and his colleagues said

they followed 60,524 men and women in the Singapore Chinese Health Study for 14 years.

   Over that time,140 of the volunteers developed  pancreatic cancer. Those who drank two or more

sweetened soft drinks a week had an 87 percent higher risk of being among those who got pancreatic

cancer.

   Pereira said he believed the findings would apply elsewhere.

   "Singapore is a wealthy country with excellent healthcare . Favorite pastimes (消遣) are eating and

shopping,so the findings should apply to other Western countries,"he said.

   But Susan Mayne of the Yale Cancer Center at Yale University in Connecticut was cautious.

   "Although this study found a risk,the finding was based on a relatively small number of cases and it

remains unclear whether it is a causal(因果的)connection or not,"said Mayne,who serves on the board

of the journal,which is published by the American Association for Cancer Research.

   Pancreatic cancer is one of the deadliest forms of cancer, with 230,000 cases globally. In the United

States,37,680 people are diagnosed with pancreatic cancer in a year and 34,290 die of it.

1.According to the text,who is in control of the health study?

A.Mark Pereira.

B.Scientists from Singapore.

C.Researchers in Yale.

D.Susan Mayne.

2.We can infer from Pereira's words that __________.

A.the healthcare in Singapore should be greatly improved

B.2 soft drinks a day are considered harmful to health

C.87 out of 140 volunteers developed pancreatic cancer

D.sugar might not be the only cause of pancreatic cancer

3.How does Susan seem to feel about the findings of the study?

A.Satisfied.  

B.Doubtful.

C.Worried. 

D.Hopeful.

4.The best title of the text might be __________.

A.The Deadliest Forms of Cancer

B.Drink Fruit Juice Instead of Sodas

C.A Study in University of Minnesota

D.Sugary Soft Drinks Lead to Cancer

查看答案
微信公众账号搜索答案