问题 阅读理解

Americans consider baseball as an American sport. They often refer to something being “as American as baseball and apple pie”. But is baseball really an American sport? And what are origins of baseball anyway?

The American game of baseball more than likely came from several European ball games. Russia had an early form of baseball and so did Germany and Romania. People in England played a game called “stool ball”. In this game, the pitcher(投手)tried to hit a stool(凳子)or chair with a ball and the batter(击球手)used a stick to keep the ball away. But American baseball was most likely based on another English game, which is called “rounders”. Players use a soft ball rater than a hard ball while playing rounders.

So when was the first real game of “baseball” played? It seems that it took place in the 1840s. The father of baseball was Alexander Cartwright, who organized a baseball club in New York. Cartwright developed 20 rules that distinguished baseball from previous ball games.

In 1858, the first organized baseball league—the National Association of Baseball players—was formed. This league began charging fans to watch the games. However, the players were all amateurs and did not get paid . In 1869, the Cincinnati Red Stockings began to pay their players. Since they could hire the best players, Cincinnati won 57 games and lost none in their first season. As a result, other teams decided to hire players too. By 1871, the National Association was the first professional baseball league.

Today baseball is liked very much in America. Top professional baseball players earn millions of dollars each year. There are two professional leagues—the National League and the American League. The best teams from these two leagues compete for the baseball championship every year.

小题1:81.What do Americans think of baseball? (No more than 3 words)2’

小题2:82. Why was Alexander Cartwright called “the father of baseball ”?(No more than 16 words).3’

小题3:83. Where did the American baseball most probably come from?(No more than 5 words).2’

小题4:84.What does the passage mainly talk about?(No more than 5 words).3’

答案

小题1:An American sport

小题2:Because he organized a baseball club and developed 20rules distinguishing baseball fromprevious ball games 

小题3:An English gamecalled“rounders”

小题4:The history of American baseball

题目分析:

【文章大意】本文是一篇说明文。文章介绍了美国棒球的发展史。

小题1:An American sport 或 Very important考查同义句表达。根据文章第一段中的Americans consider baseball as an American sport.可知答案;

小题2:Because he organized a baseball club and developed 20rules distinguishing baseball fromprevious ball games 根据文章第三段中的The father of baseball was Alexander Cartwright, who organized a baseball club in New York. Cartwright developed 20 rules that distinguished baseball from previous ball games.可提炼出答案;

小题3:An English gamecalled“rounders” 根据第二段中的American baseball was most likely based on another English game, which is called “rounders”. Players use a soft ball rater than a hard ball while playing rounders.可知答案;

小题4:The history of American baseball 考查文章主旨要义。根据文章第一段提出的问题可知,本文主要讲的是美国棒球的历史。

问答题

某地板加工企业为增值税一般纳税人,主要生产各类实木地板、实木复合地板和强化复合地板。2009年3月1日该企业期初留抵的进项税额为8.74万元。2008年3月该企业发生了以下经济业务:
(1) 购进木材一批,增值税专用发票上注明的价款为3 600万元,增值税税款为612万元。货物已验收入库。另收取运输部门开具的运费发票20万元;
(2) 进口实木地板一批,用于进一步加工成高档实木地板。该批材料的离岸价为200万美元,国外运输保险费为20万美元,当日美元与人民币的汇率为1:7.8,进口关税税率 20%,国内运费发票上载明的运费为2万元和装卸费为6 000元。以上款项均已支付,货已验收入库。该公司当月期初库存该实木地板价值人民币50万元,当期销售以该批实木地板为原料生产的高档实木地板价值人民币1 800万元(不含税),期末库存该材料价值人民币 40万元;
(3) 销售实木地板一批,含税销售价款为2 200万元,另代运输单位收取运输费用 15万元,企业已将开给购货方的运费发票转给购货方;
(4) 销售强化复合地板一批,取得含税销售价款1 200万元,本企业代为运输,收取运费8万元;
(5) 以实木复合地板一批,换取小汽车2辆,货车1辆,价值50万元;
(6) 该公司上月留有的增值税进项税额为5万元。(消费税率5%)
要求:
(1) 计算3月应纳进口货物相关税金;
(2) 计算3月应纳消费税销售额、应纳消费税额;
(3) 计算3月应纳增值税销售额、应纳增值税额。

单项选择题