问题 填空题

电功的国际单位是______,1度=______kW•h=______J.

答案

(1)电功的国际单位是J,千瓦时也叫度,是电能的单位;

(2)1kW•h=1kW×1h=1000W×3600s=3.6×106J;

故答案为:J;1;3.6×106

完形填空

The people below are all looking for someplace to enjoy some kind of activity in Beijing. After the description of these people, there is information about places A—F. Decide which place would be most suitable for the person mentioned in questions 61---65 and then mark the correct letter (A---F) on your answer sheet. There is one extra paragraph about one place which you do not need to use.

_____ 1. Stephen studies art in Beijing University. He shows great interest in paintings and he is especially interested in those oil paintings that reflect the variety of life.

______2. Mark has just come to China and he is very interested in Chinese culture. He has been waiting for a long time to have a chance to see a wonderful Chinese acrobatic performance in China.

______3. Oscar is a student from Yangzhou University, visiting his friends who share the same interest in music. They are planning to find someplace to enjoy rock and roll and pop songs.

______4. Charles works in Philips Company, Shanghai Branch. He is going to Beijing on business in middle September. He will be free in the evening, so he wants to go to someplace to enjoy some music performed by foreign bands.

______5. Carol studies Chinese in Beijing. She is free recently during the day time, so she would like to find someplace where she can attend some kind of activity so that she can learn some details about Chinese modern literature.

A.Capital Theatre:

To celebrate its 50th anniversary, the China Acrobatic Troupe will present “The Soul of China”, where the seemingly impossible is made real. Chills (寒战 ) will run down your spine (脊柱 ) as you watch breathlessly as performers take their art ant the bodies to the edge. Time: 7:30 p.m., September 13-19.

B.Huangshicheng Gallery:

A group ink pain ting exhibition is running. About 50 works by 25 young artists including Ge Yun and Yu Yang are on display. Time:9 a.m.—5p.m. until September 10.

C.The Wangfung Art Gallery:

A joint show of oil paintings by 10 young and middle-aged artists will be hosted by the gallery. On display are more than 30 of their latest works, which capture the wonderous variety of life in unique (独特的) styles.

D.Anyuan Museum:The National Museum of Modern Chinese Literature offers an indepth study of the evolution of Chinese contemporary literature from 1919 to 1949. Time: 9a.m.---4p.m., daily.

E. The Olympic Center:

“The Fashionow Night of Chinese Rock” is set to bring back fans out by the thousands next month. Nine Chinese rock bands will perform at the concert, including older generation bands, middle generation bands, middle generation and some recent arrivals. The audience will be given a chance to decide what songs they want to hear, which is sure to bring a storm. Time: September 16.

F. Grand Theater of the Cultural Palace of Nationalities: La Petite Band, the Baroque Orchestra of Belgium, will perform as part of activities across the world to commemorate(纪念) the 250th anniversary of Bach’s death. Time: 70:30p.m. September1 1-14

单项选择题

综合题:

某市飞云木业制造有限公司为增值税一般纳税人,从事木地板的生产、进口以及销售,同时从事筷子生产经营。2013年9月发生下列经济业务:

(1)购进油漆、修理零备件原材料一批,取得防伪税控系统开具的增值税专用发票上注明价款50万元;发生不含税运费1.4万元,已经取得货运增值税专用发票;材料已验收入库;

(2)本期购入原木取得防伪税控系统开具的增值税专用发票上注明的买价118万元,税金15.34万元,专用发票已经税务机关认证;

(3)本月销售自产豪华木地板45000平方米,单价每平方米280元,开具增值税专用发票,另外收取包装费11.17万元(开具普通发票);本月另收取过期不退的木地板包装箱押金为5.34万元;

(4)将自产A型木地板1000平方米用于自己的办公室装修,3000平方米用于奖励给优秀员工,账面成本合计170000元。该A型地板没有同类销售价格;

(5)受托加工特制木地板一批(无同类售价),委托方提供橡木,合同列明材料成本21万元,收取加工费(不含税)11万元,并开具增值税专用发票。本月完成生产,共交付委托方1400平方米橡木地板;该委托方收回后全部销售,取得价税合计42万元;

(6)将上月外购木地板12000平方米(取得专用发票,注明价款732000元)全部用于生产C型漆饰木地板,销售给某商业贸易公司,本月收到对方开具的商业汇票,注明价税合计1080000元;

(7)将自产B型号木地板2000平方米无偿提供给某房地产公司,用来装修该房地产公司的样板间供客户参观,B型地板的账面成本为180000元;出厂不含税售价为每平方米160元;

(8)进口西班牙橡木原木一批,关税完税价格120万元,关税税率20%,取得海关开具的海关进口增值税专用缴款书;同期进口西班牙橡木地板一批,关税完税价格300万元,关税税率为30%;

(9)将进口的橡木加工成E型木地板,本月销售取得价税合计824000元;部分橡木做成工艺品,销售取得价税合计521000元;

(10)用部分原木的尾料加工成一次性木筷10000箱对外销售,单箱不含税售价50元;用进口橡木加工成高档筷子800箱,单箱不含税售价180元,本月两种型号的筷子全部销售给某贸易公司,因为是长期客户,销售时一次给予5%的折扣;

(11)期初增值税留抵54000元。

(木地板和木制一次性筷子消费税税率和成本利润率均为5%;取得增值税专用发票已经通过税务机关认证)

要求:请根据上述资料,按照下列顺序回答问题(每问均为合计数)

本期应向税务机关缴纳的增值税额为()元。

A、1548352.68

B、1548415.68

C、1485914.68

D、1648915.45