试题与答案

巴中市农民收入结构特点:一是以承包责任田的农业收入为代表的家庭经营收入比重下降;

题型:选择题

题目:

巴中市农民收入结构特点:一是以承包责任田的农业收入为代表的家庭经营收入比重下降;二是以外出务工收入为代表的工资性收入比重稳定上升,成为农民增收的重要来源。其中承包责任田的农业收入属于          分配方式,外出务工者在私营外资企业里获得的工资性收入属于        分配方式。(   )

A.集体经济按生产要素分配

B.按劳分配按生产要素分配

C.按劳分配按个体劳动者劳动成果分配

D.按生产要素分配按个体劳动者劳动成果分配

答案:

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题型:单项选择题

甲白酒生产企业为增值税一般纳税人,2012年1月发生如下业务:

1.购进业务

向农民购进玉米,收购凭证上注明收购价30万元,支付乙公司运费2万元,其中的10%用于本企业职工食堂。

2.委托加工业务

将本月购进玉米的50%运往丙企业(增值税一般纳税人),委托其加工酒精,支付运费0.3万元,支付不含税加工费3.2万元,取得增值税专用发票,丙企业无同类酒精的销售价格。本月收回酒精,丙企业已代收代缴消费税。

3.白酒销售业务

注:甲企业与白酒销售公司为关联企业,税务机关核定的消费税最低计税价格160元/斤。以上价格均为不含税价。

4.其他业务

(1)甲企业本月会计账户“其他应付款一白酒包装物押金”贷方金额10.53万元,“营业外收入一逾期白酒包装物押金”贷方金额4.68万元。

(2)本月举办展销会,将自产白酒100斤用于广告促销活动;另特制100斤新品白酒赠送给来宾,该批白酒成本50000元,没有同类白酒的销售价格,该白酒的成本利润率为10%。

本月取得的相关票据符合税法规定,并在本月通过主管税务机关认证抵扣。(白酒消费税税率20%,0.5元/斤,酒精消费税税率5%)

根据上述资料,回答下列问题:

甲企业应就业务3缴消费税()万元。

A.61.56

B.73.08

C.77.88

D.87.48

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题型:阅读理解

Read the following reviews for movies that are showing at the moment. And then answer questions.

Happiness(Romance) ★★★★

Happiness tells the story of two people (Lisa Turbot and Danny Roy) who work for different advertising companies. They talk on the phone all the time and don't like each other. But then they correspond by email and fall in love. This movie will be very popular with teenagers and people who like romances. It also has beautiful music.

I Scream (Thriller) ★★

In I Scream, Paul (Colin Jacks) is a young man who joins a thriller club. Each of the members tries to frighten the others. Paul is told to stay in an old house for the night. Everyone who has tried to stay in the house before has died. This movie is very frightening but also quite silly. It doesn't make sense for Paul to stay in the house when things start to go wrong. Only for people who like thrillers.

Paul's Heroes (Comedy) ★★★

This is a very funny war movie set in World War Two. Six soldiers (including Sammy Turblow) have to get to Italy to take secret messages to the American army there. During the movie, they dress up as women and fight with Italian workers. You can guess the ending, but it's great fun getting there.

______________ (Drama) ★★★★

This is a very good drama with Jack Ross, who pays a hard-working truck driver. His wife becomes ill and he has to find a doctor who can help her. In his travels he meets Dr. Lloyd (Phil Driver) who has found the cure for the illness, but Jack Ross has only twelve hours to get the medicine back to his wife on the other side of America. This is an excellent movie, which is very exciting.

小题1:.Which of the four movies is the least popular with people?

A.The 1st one.

B.The 2nd one.

C.The 3rd one.

D.The 4th one.小题2:. The underlined word "correspond" can be replaced by ______________.

A.date

B.exchange

C.write

D.communicate小题3:.A thriller is most probably a film which tells something _______________.

A.frightening

B.instructive

C.humorous

D.interesting小题4:. Which of the following is the best title for the fourth film?

A.A Hard-working Truck Driver.

B.Medicine.

C.A Strange Illness.

D.Twelve Hours.

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