问题 阅读理解

阅读理解。

     When Webster was young, he was a teacher. But he quickly became tired of the books he used in

classes. They were all about the English people and places. Since he wanted books that would be

interesting to American children, he wrote three books with many American examples.

      Webster worked industriously (勤奋地) to change the spelling of American English. He wanted

words to be spelled in the same way they were pronounced (发音). For example, he thought the word

"laugh" should be spelled "1af".

     One day he walked into a print shop and gave the boy there a piece of paper. "Young man," he said,

"when you print any please don't spell as English people do. For example when you print these words

"theatre, centre, colour, and labour (劳动)", please always print them as "theater, center, color,

and labor'." The boy studied it and answered, "OK, but I must ask my boss first."

      With the money he made from his books, Webster could start his work, which took him more

than twenty years to finish. In 1828, the first American English dictionary was born. And today,

Webster's dictionary is thought to be the most important American dictionary in the whole world.

1. What kind of books did he use when Webster was young? [ ]

A. Books about Great Britain.

B. Books about the USA.

C. Books about both Great Britain and the USA.

D. Books that were very interesting.

2. Webster decided to change the spelling of American English because _____. [ ]

A. he was born in America

B. there were too many mistakes in them

C. American children were not interested in them

D. they were not spelled in the same way they were pronounced

3. On the paper Webster gave the boy were the words _____. [ ]

A. easy to say

B. that didn't sound well

C. whose pronunciations he wanted to change

D. whose spellings he wanted to change

4. Webster began to write the first American English dictionary before the year _____. [ ]

A. 1808

B. 1820

C. 1828

D. 1858

答案

1-4  ADDA

问答题

某汽车制造企业为增值税一般纳税人,生产的A型小汽车出厂价格每辆10万元(不含增值税),为销售业务设立一非独立核算的运输队从事运输劳务,2009年生产经营情况如下:
(1)采用直接收款方式销售给特约经销商A型小汽车50辆,另收取提货手续费1万元,已经取得经销商开出的商业承兑汇票;经销商已提取40辆小汽车,其余10辆尚未提货;
(2)销售某供货商A型小汽车8辆,并开具了增值税专用发票;汽车制造企业的运输队为其提供运输服务,另收取运费1.2万元;
(3)与特约经销商签订了60辆A型小汽车的代销协议,代销手续费5%,该厂当即开具了60辆小汽车的增值税专用发票,当月收到经销商返还的30辆小汽车的代销清单及销货款;
(4)新购入一批生产设备,增值税专用发票上注明增值税款为15万元;
(5)销售一台2008年购入的旧机床,销售价格2.8万元;
(6)从国内小规模纳税人处购进小汽车零配件一批,并取得当地税务机关代开的增值税专用发票注明价款6万元,货已验收入库;
(8)企业共拥有土地面积20000平方米。其中,6月30日原厂区内的在建厂房完工,占地面积2000平方米,经核算入账价值为5000万元;
(9)购入生产用原材料一批,增值税专用发票上注明税额85万元;为运输队购入专用修理工具,增值税发票上注明的价款为2万元;
(10)年初账面记载房产原值为10000万元,11月末将其中一座原值为1000万元的旧车间出租,合同约定租期为2年,本期预收两年的租金12.8万元。
(提示:小汽车适用消费税税率5%,房产税减除比例为20%,城镇土地使用税额为30元/平方米)
要求:根据上述资料,按下列序号计算回答回题,每问需计算出合计数:

计算该企业2009年应纳营业税额;

问答题 简答题