试题与答案

某果酱厂某月外购水果10000公斤,取得的增值税专用发票上注明的外购金额和增值税额分

题型:单项选择题

题目:

某果酱厂某月外购水果10000公斤,取得的增值税专用发票上注明的外购金额和增值税额分别为10000元和1300元(每公斤0.13元)。在运输途中因管理不善腐烂1000公斤。水果运回后,用于发放职工福利200公斤,用于厂办三产招待所800公斤。其余全部加工成果酱400公斤(20公斤水果加工成1公斤果酱)。其中300公斤全部销售,单价20元;50公斤因管理不善被盗;50公斤用于厂办三产招待所。当月该厂允许抵扣的进项税额为( )。

A.710元

B.810元

C.910元

D.1010元

答案:

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参考答案:A

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题型:阅读理解

阅读理解

     New coins are coming out all the time. And did you know that the United States Mint makes some

coins to collect rather than spend? One collecting kind is called "commemorative"-coins that honor

famous people, places, and events. If you have coins to spend, those are called "circulating" coins.

     2008 American Bald Eagle Coins celebrated an American success story: the bald eagle (秃头鹰).

Congress passed an act to recognize the eagle, its importance as a national symbol,and its return from

near extinction (灭绝) in the lower 48 states. The series celebrated the eagle's recovery as well as the

35th anniversary of the Endangered Species Act of 1973, which had helped in the recovery.

     The Founding Fathers chose the bald eagle as the Great Seal of the United States at the Second

Continental Congress in 1782. Ever since, this bird has represented the spirit of freedom and democracy.  The eagle also appears on the seals of many branches and departments of the United States

government.

     The bald eagle is a major symbol of democracy, standing for American values like freedom, courage,

and strength. It has appeared in American art, music, history, literature, and culture. So, the bald eagle is

very important to the United States.

     This once?endangered species, unique to North America, is now making a gradual comeback. 

 Classified as "endangered" in 1973 under the Endangered Species Act, this eagle was later moved to

the less endangered "threatened" list, thanks to the law, caring people and organizations.

     The bald eagle will probably be removed from the "threatened species" list, but the eagle won't be

"out of the woods" just yet. Wildlife agencies will need to keep an eye on the eagle for at least 5 years

after it's taken off the list. Part of the surcharge (额外费用) on the bald eagle coins can be used to help

this work.

1. What does the text mainly talk about?

A. The United States Mint.

B. American commemorative coins.

C. The bald eagle coins and the bald eagle.

D. The living habits of the bald eagle.

2. According to the text, commemorative coins are_______.

A. mainly made to spend

B. used to remember the bald eagle

C. often in honor of famous people, places, and events

D. not popular with collectors

3. Which of the following is one of the reasons why 2008 American Bald Eagle Coins were made?

A. The Endangered Species Act being passed.

B. The request of many coin collectors.

C. The decision of the Founding Fathers.

D. The recovery of the bald eagle.

4. What can be inferred from the text?

A. The bald eagle has a great effect on Americans.

B. The bald eagle is unique to the United States.

C. The bald eagle is still near extinction.

D. The bald eagle will soon be out of people's sight.

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