问题 完形填空
完型填空
       Mr. and Mrs. Moore were invited to a Christmas party at a hotel one year. They   1   their car outside and went in. Mr. Moore had never got drunk (醉) before,  so he was   2   not to drink too much,    3   his
friends asked him to drink more   4   . 
       During the party, Mrs.Moore found that she had    5    to bring her bag, so she asked her husband to go out to the car and     6   it for her.  He    7   so,  but on his way back to the hotel gate,  he heard a car
horn(喇叭) blowing near his own  car. He thought   8    might be in need of help and went over to the car with the   9    . He found a small black bear sitting in the driving-seat and blowing the horn. 
       When Mr. Moore   10   the party,  he told several people about the bear,  but of course they did not
believe him and thought he was drunk. When he took them out of the hotel to   11   that his story was   12   , he found that the car with the    13   in it had gone. There were so many   14   about Mr. Moore's black bear during the next week that he at last put an advertisement(广告)in the newspaper; "If anyone saw a
black bear blowing the horn in a car outside the Century Hotel    15   the evening of Christmas Day, please tell…"
       Two days later   16   Mrs. Richards called him and said that she and her husband had left their pet
(宠物) bear in their car outside the Century Hotel for a few minutes that evening, and that   17   he had
blown the horn. 
       Mrs. Richards did not   18   to think there was anything   19   about that. "Our bear likes blowing
car horns," she said, "and we don't    20   when we are not driving the car."
( )1. A. pulled  
( )2. A. polite  
( )3. A. whether  
( )4. A. all along
( )5. A. learned  
( )6. A. buy    
( )7. A. said    
( )8. A. one    
( )9. A. noise  
( )10.A. was sent to
( )11.A. show    
( )12.A. interesting
( )13.A. horn    
( )14.A. laughs  
( )15.A. for    
( )16.A. the    
( )17.A. quickly  
( )18.A. mean    
( )19.A. useful  
( )20.A. agree  
B. stayed    
B. careful    
B. until    
B. once again  
B. known    
B. get      
B. went      
B. someone    
B. voice    
B. was seated at
B. notice    
B. correct    
B. bear    
B. shouts    
B. at      
B. a      
B. completely  
B. have    
B. strange    
B. like   
C. left  
C. glad  
C. or    
C. just then
C. remembered
C. send  
C. did    
C. his wife
C. cry    
C. got rid of
C. require  
C. true  
C. bag    
C. smiles  
C. in    
C. /    
C. maybe  
C. know  
C. common  
C. mind  
D. hid            
D. afraid          
D. though          
D. for ever        
D. forgotten      
D. return          
D. thought        
D. the bear        
D. shout          
D. got back to    
D. promise        
D. exciting        
D. driving-seat    
D. calls          
D. on              
D. some            
D. almost          
D. seem            
D. bad            
D. worry          
答案

1-5 C B D B D   6-10 B C B A B   11-15 A C B A D   16-20 C C A B C

单项选择题

(一)


某制药企业为外商投资企业,位于市区,下设不独立核算的运输公司。被认定为增值税一般纳税人,并适用17%税率,企业所得税适用25%税率。执行新会计准则,2010年经认定发生亏损150万元,2011年相关生产经营业务如下:
(1)全年销售药品实现不含税收入12000万元,经认证,全年确认增值税进项税额1051万元。
(2)全年销售药品发生可扣除成本7300万元,发生管理费用900万元、销售费用3200万元、财务费用300万元。
(3)全年实现运输收入500万元,发生可扣除的运输成本380万元。
(4)成本费用中包括实际支付的工资薪金2320万元(其中支付残疾人工资20万元)。
(5)成本费用中包括已计提的职工教育经费58万元,职工工会经费46.4万元,实际发生的职工福利费300万元;全年实际发生职工教育经费20万元,实际上缴工会经费38.4万元。
(6)管理费用中包括对租入门市房改建支出的摊销额28万元。门市房系2010年租入,租赁期限为2010年1月1日至2019年12月31日,2011年10月至12月份完成对其改建,共发生支出140万元。
(7)2011年5月份收到当地政府给予的增值税税收返还收入80万元;取得国债利息收入30万元。
(8)2011年12月份购入环保设备,实际支付价款1000万元,其中包括运费5万元,保险费1万元。
根据上述资料,回答下列问题:

该制药企业2011年可享受投资抵免的税额为( )万元。

A.89.13

B.99.40

C.100.00

D.0

单项选择题 A1/A2型题