试题与答案

某单位(增值税一般纳税人)主要生产A产品,提供2011年3月的会计资料如下:(1)采

题型:单项选择题

题目:

某单位(增值税一般纳税人)主要生产A产品,提供2011年3月的会计资料如下:

(1)采取分期收款方式销售A产品5000件,每件不合税价格为300元,按合同规定本月应收总价款的50%。但由于对方企业资金紧张,企业尚未收到货款。

(2)销售A产品1000件给小规模纳税人,每件不合税价格为300元,同时收取包装费800元,单独记账核算的包装物押金200元,合同规定包装物退回期限三个月。

(3)采用以旧换新方式销售A产品100件,旧货物折价200元。

(4)企业购进原材料,取得增值税专用发票,发票上注明价款为200000元,税款34000元。材料未验收入库。

(5)为购进上述原材料发生运杂费支出2000元,取得的运杂费发票上注明运费金额1600元,装卸费200元,保险费200元。款项已支付。

(6)对上述购进的原材料验收入库时发现部分原材料被盗,被盗部分价值3000元(已含增值税),经查实属于管理不善造成的损失。

 

该企业本月应纳增值税税额为()元。

A.147865.88

B.36977.99

C.33676.10

D.541.98

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C

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题型:阅读理解

"Sticks and stones may break my bones, but words will never hurt me."

You probably heard those lines in grammar school, but do you really agree that harsh (严厉的) or negative words do not harm us? Words have power. Surely we all have had our feelings hurt by something someone said.

We may not say words to hurt others, but the way we interpret (解释) them and how we say them may cause great harm. Here’s an example:

An ancient king dreamed all his teeth had fallen out. He sent for a wise man to explain his dream to him: the dream means that all your relatives will die and you will be left alone!

The king was very angry and threw the interpreter into prison. He then sent for another interpreter who said, "Congratulations! King! You will live many more years. In fact, you will survive all your relatives. Long Live the King!"

Both interpreters gave the same interpretation, but there was a huge difference in the way they said it.

Our speech must be understood by those who hear our words, but the way we say things and the intention behind them have as much power as the words themselves. Words can cause anger or appreciation. Which would you rather receive?

People who say harsh and negative things may not mean to harm, but have you ever known anyone who is a naysayer? They often look at the dark sides of things. They always see the glass as half empty rather than half full. How do you feel when you are around this type of person? Remember words have power. Use them wisely.

小题1:The author mentions the story of the ancient king to show that _____.

A.one dream sometimes has different explanations

B.good words can bring good luck to people

C.people should be careful when talking to a king

D.different ways of saying things have different effects小题2:The underlined word "naysayer" in the last paragraph refers to a person who always _____.

A.has a negative attitude

B.likes to be praised

C.talks big

D.likes to repeat what others say小题3:According to the text, how can people understand each other better?

A.By sharing different life experiences

B.By accepting different habits.

C.By properly using words

D.By recognizing different values.小题4:The author wrote the last paragraph to ______.

A.show how the dark sides of things affect people

B.advise people to see and say things positively

C.show how harsh and negative words hurt people

D.advise people to stay away from negative people小题5:The passage mainly talks about ______.

A.the power of words

B.the cruelty of the king

C.how to understand others

D.how to build good relationships

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