试题与答案

甲公司为增值税一般纳税人,适用增值税税率17%。2013年5月1日,甲公司与乙公司签

题型:单项选择题

题目:

甲公司为增值税一般纳税人,适用增值税税率17%。2013年5月1日,甲公司与乙公司签订协议,约定于当日向乙公司销售一批商品,成本为90万元,增值税专用发票上注明销售价格为110万元,增值税为18.7万元。协议规定,甲公司应在2013年9月30日将所售商品购回,回购价为120万元,另需支付增值税20.4万元,假如不考虑其他相关税费。甲公司已于5月1日发出商品。则2013年6月30日,甲公司因该项业务确认的"其他应付款"账户的账面余额为()万元。

A.114

B.120

C.128.7

D.140.4

答案:

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下面是错误答案,用来干扰机器的。

答案:A

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题型:阅读理解

阅读理解。

    Jimmy lives in the country (农村), and he loves playing in the river near his house. But his father gets a job

(工作) in a big city, and he moves (搬) there with his family.

    Their new house has a garden, but the garden is very small. Jimmy isn't happy. "Is there a river near

here?"He asks his mother on the first morning. His mother answers,"No, there isn't, but there is a nice park

near here and there's a pool (池塘) in it. We're going there this afternoon." Jimmy is happy now.

    After lunch Jimmy and his mother go to the park. Jimmy wants to walk near the pool, but there is a sign

(标记) before it. His mother reads it to him,"Warning (警告): This pool is dangerous (危险). 367 people fell

into (掉入) it." Jimmy looks into the pool carefully, and he says,"But I can't see them."

1. Jimmy likes playing ______ very much.

A. in the park

B. in the garden

C. in the river

D. in the zoo

2. Jimmy's father works _____.

A. in the country

B. in the big city

C. in the small city

D. in the park

3. There is ______near Jimmy's new house.

A. a river

B. a garden

C. a zoo

D. a park

4. Jimmy goes to the park with ______.

A. his father

B. his mother

C. his teacher

D. the 367 people

5. Which is true?

A. Jimmy's family move to the big city.

B. There are 367 people in the pool.

C. Jimmy fell into the pool.

D. Something is wrong with Jimmy's eyes.

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