试题与答案

生命周期理论认为,个人应当在整个生命周期内实现消费的最佳配置。()

题型:判断题

题目:

生命周期理论认为,个人应当在整个生命周期内实现消费的最佳配置。()

答案:

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下面是错误答案,用来干扰机器的。

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题型:阅读理解

阅读理解。

     It's half past nine now. Michael is still on the bed. He thinks it's Sunday today. His father works

behind the house. His mother cleans the rooms. Little Sandra, his sister, watches their grandma milks the

cow (挤奶) under the tree. She asks Michael to take the basin (桶) of milk in the room. The boy hears

her, but he doesn't answer. So Sandra comes into his bedroom and says, "Get up, Michael. Grandma

wants your help."

     "Why don't you help her?" asks the boy.

     "She says I'm too young."

     Michael gets up. But he finds a math book and reads, "...six times (乘以) six is thirty-six; six times

seven is thirty-seven..."

     His mother is angry (生气) and says, "What are you reading, Michael?"

     "I don't know."

     "Aren't you reading?"

     "Yes. But I'm not listening."

1. Why doesn't Michael go to school?

A. Because he isn't a student.

B. Because he feels tired.

C. Because it's Sunday today.

D. Because he waits for his father.

2. How many people are there in Michael's family?

A. There're four.      

C. There're six.

B. There're five.      

D. There're seven.

3. What does Grandma want Michael to do?

A. She wants him to help her.

B. She wants him to drink the milk.

C. She wants him to milk the cow.

D. She wants him to do his homework.

4. ______, so he begins to read the book.

A. Michael is not good at math

B. Michael does not have breakfast

C. Michael does not hear his grandma

D. Michael does not want to work

5. Michael's mother is angry because ______.

A. her son is still on the bed

B. her son reads wrongly

C. her son only likes playing

D. her son does not listen to her

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题型:多项选择题 案例分析题

(二)A公司(系增值税一般纳税人)是一家股份公司,2011年度发生了以下部分事项:

(1)公司自成立后,尚未发生一笔销售业务,没有收入,且属于国家批准的高新技术企业,享有国家免税政策,因此没有办理纳税申报。

(2)3月16日,A公司采用托收承付方式销售一批产品,货物于当天发出,3月17日公司财务人员到银行办理了托收手续。

(3)4月初,A公司填开了20万元的增值税税款缴纳凭证,税务机关核定的纳税期限截至2011年4月15日,但该公司于2010年4月20日才缴纳该笔税款。

(4)5月9日,税务机关对A公司进行税务检查,发现该公司有一笔收入未登记入账,致使该公司少缴税款2万元。

(5)6月3日,A公司购买甲企业原材料,尚欠货款20万元未清偿;7—9月欠缴税款30万元;10月12日,将公司一机器设备作为抵押向银行贷款50万元,期限3年;11月15日,以股份出质,向乙公司借款10万元。

要求:根据税法有关规定,回答下列问题。

对于A公司少缴税款的行为,税务机关不应当()。

A.追缴A公司少缴的税款、滞纳金,并处2000元以上1万元以下的罚款

B.追缴A公司少缴的税款、滞纳金,并处5000元以上5万元以下的罚款

C.追缴A公司少缴的税款、滞纳金,并处不缴或少缴的税款30%以上2倍以下的罚款

D.追缴A公司少缴的税款、滞纳金,并处不缴或少缴的税款50%以上5倍以下的罚款

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