试题与答案

位于北京市的某家用轿车生产企业为增值税一般纳税人,2011年度相关经营情况如下:

题型:问答题

题目:

位于北京市的某家用轿车生产企业为增值税一般纳税人,2011年度相关经营情况如下:
(1)销售家用轿车1000辆,每辆含税金额15万元,支付销售家用轿车的运输费用200万元,保险费用和装卸费用120万元。
(2)销售家用轿车20辆给本公司职工,以成本价核算取得销售金额200万元。
(3)发生广告费用600万元、业务宣传费用100万元、其他销售费用900万元。
(4)发生业务招待费120万元、新产品研究开发费用260万元;其他管理费用400万元。
(5)转让一项自然科学领域内的技术所有权取得收入1000万元,成本为220万元。
(6)将仓库对外出租取得收入90万元,对应的其他业务成本12万元。
(7)外购原材料,取得防伪税控系统开具的增值税专用发票,注明金额4 000万元、增值税税额650万元,另支付购货运输费用180万元、装卸费用18万元、保险费用26万元。
(说明:家用轿车适用消费税税率5%;支付的运费均已取得相应的运费发票;不考虑印花税。)
要求:根据以上资料,按照下列序号计算回答问题,每问需计算合计数。

计算该企业应缴纳的营业税、城建税和教育费附加。

答案:

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题型:完形填空

第三部分: 完型填空(共20小题;每小题1分,满分20分)

阅读下面短文,掌握其大意,然后从36—55各题所给的四个选项(A、B、C和D)中,选出最佳选项,并在机读卡上将该项标号涂黑。

My grandfather worked as a carpenter. One day, he was building some crates(木箱)for the

clothes his church was  41  to an orphanage(孤儿院)in Brazil. On his way home, he found his glasses  42 . When he  43  what he had done, he realized his glasses   44 out of his pocket and fallen into one of the crates. His new glasses were heading for  45  !

“It’s not  46  .” he thought as he walked home angrily. “I’ve been very faithful in giving  47  of my time and money to my work. And now his.” He felt a bit   48  .

Several months  49  , the director of the orphanage in Brazil came to the United States. He wanted to visit all the churches that supported him,   50  he came to my grandfather’s small  51  in Chicago.

He began  52  thanking the people for their  53 in supporting the orphanage. “But first of all,” he said, “I shall thank you for the glasses you sent   54  . You see, some people  55 into the orphanage, destroying everything my glasses  56  . Along with  57 able to see well, I experienced headaches. Then your crates arrived. When I   58  the covers, I found a pair of glasses lying on top.” “When I tried on the glasses,” he continued, “it  was  59  they had just been made for me!”

People listened, happy for the   60  glasses. Sitting quietly in the back ,with tears steaming down his face, my grandfather, an ordinary carpenter realized that his glasses had found a good place to go.

41.A.carrying     B.sending     C.taking       D.bringing

42.A.missing      B.broken      C.going D.missed

43.A.thought      B.repeated    C.remembered      D.reminded

44.A.can’t have slipped     B.must slip   C.can have slipped       D.must have slipped

45.A.Chicago     B.Brazil C.nowhere    D.his home

46.A.fair     B.worth C.valuable    D.worthy

47.A.either  B.none  C.all      D.any

48.A.excited       B.unhappy    C.discouraged      D.shocked

49.A.lately  B.late    C.latter  D.later

50.A.yet     B.then   C.nevertheless      D.so

51.A.school B.town  C.church       D.home

52.A.in       B.by      C.to      D.for

53.A.kindness     B.encouragement  C.inspiration D.honesty

54.A.last year     B.last month C.last week   D.last summer

55.A.has come    B.used to come     C.had come   D.come

56.A.to include   B.include      C.including   D.included

57.A.not to be    B.being C.not be       D.not being

58.A.opened       B.removed    C.moved       D.discovered

59.A.as though   B.even though      C.ever if       D.only if

60.A.exact  B.famous      C.wonderful  D.valuable

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