问题 单项选择题

甲企业委托乙企业生产木制一次性筷子。甲企业提供的主要原材料实际成本为12万元,支付的不含税加工费为1万元。乙企业代垫辅料的不含税金额为0.87万元。木制一次性筷子的消费税税率为5%,乙企业代收代缴消费税的组成计税价格为()。

A.12.63万元

B.13.55万元

C.13.68万元

D.14.6万元

答案

参考答案:D

解析:税法规定,实行从价定率办法计算纳税的组成计税价格计算公式为:组成计税价格=(材料成本+加工费)÷(1-比例税率)。乙企业代收代缴消费税的组成计税价格=(12+1+0.87)×(1-5%)=14.6(万元)

阅读理解

阅读理解。

     We are already familiar with computers-computers work for us at home, in offices and in factories.

But it is also true that many children today are using computers at schools before they can write. What

does this mean for the future? Are these children lucky or not?

     Many people who do not know about computers think of them as machines that children play with.

They worry that children do not learn from experience but just from pressing a button and that this is not

good for them. They think that children are growing not knowing about the real world.

     But people who understand more about computers say that computers can be very good for children. A computer can help them to learn about the real world more quickly, to learn what they want to learn

and think for themselves. And for the future, don't we need people who can think clearly, who know

how to get information quickly and use it well? What do you think?

1."to be familiar with" means to _______.  

A. know nothing   

B. know about  

C. dislike  

D. like

2. Does everyone think computers are good for children?

A. Yes, they do.

B.  No, not everyone thinks do  

C. They don't know.      

D. They are not sure.

3. What can computers help children to do?

A. To think clearly, to do homework and to write.  

B. To play games, to do math and to copy.

C. To think clearly, to get information and to use it well.

D. To count, to clean the house and to get information.

4. Does the writer think computer is a good thing?

A. It isn't mentioned.

B. No, he doesn't think so.

C. He doesn't know.        

D. Yes, he does.

5.Does almost every child today use computers very often?

A. Yes, he does  

B. No, he doesn't  

C. Sorry, I don't know.  

D. That's wrong.

问答题 简答题