业务(5)中海关代征的进口环节增值税应为( )。A．3400.00元 B．3638

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问题单项选择题

业务(5)中海关代征的进口环节增值税应为( )。

A．3400.00元

B．3638.00元

C．0

D．3177.57元

答案

参考答案：B

解析：20000×(1+7%)×17%=3638.00元

阅读理解

阅读理解。

Jane Black is from Canada. She is twelve years old. Now she is a junior high school (初中) student in

Ningde. She is in Class 8, Grade 7. Her telephone number is 283-6698. Hu Hua is Chinese. His English name

is Tom White. He is in Class 3, Grade 7. His cellphone (移动电话) number is 892-4148. Jane and Hu Hua are

in different (不同的) classes, but they are good friends.

1. Jane is from _______.

A. England

B. Japan

C. Canada

2. Jane is _______.

A. eleven

B. twelve

C. thirteen

3. She is in Class _______, Grade _______.

A. Eight; Seven

B. eight; seven

C. Seven; Eight

4. Hu Hua's cellphone number is _______.

A. 283-6698

B. 892-4148

C. 669-8481

5. Are Jane and Hu Hua in the same class?

A. No, they aren't.

B. Yes, they are.

C. We don't know.

填空题

表现梅杜萨号船在大西洋上沉没后，船员在大海漂流的苦难经历的名画《》是法国画家所作，他是主义画派画家。