某项目进口一套加工设备，该设备的离岸价(FOB)为100万美元，国外运费5万美元，运输保险费1万美元，关税税率20%，增值税税率17%，无消费税，则该设备的增值税为( )万元人民币(外汇汇率：1美元=8.14元人民币)。
A．146.68
B．166.06
C．174.35
D．176.02
参考答案：D
解析： 进口设备增值税额=组成计税价格×增值税税率 计算结果为(100+5+1)×8.14×(1+20%)×17%=176.02(万元人民币)
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| In 1955,Ray Kroc l a small restaurant in California. It 2 next to the road, so customers could drive up to the restaurant and drive away 3 . It was owned by the McDonald brothers, Dick and Mac. The McDonald brothers had developed a new idea: "drive-in" restaurant, where people can order food 4 their cars. The restaurant also 5 on the number of choices on the menu, so the cooks could make the food very 6 . The restaurant specialized in 7 hamburgers, French fries, and chocolate shakes. Ray Kroc recognized the potential of the McDonald brothers' restaurant, and he bought the rights to their idea. Mr Kroc wanted to 8 his own restaurant, and he wanted to use the brothers' family 9 . The brothers agreed, and the McDonald's restaurant chain 10 . | |||
| ( )l. A. opened ( )2. A. builds ( )3. A.easily ( )4. A. out ( )5. A. added ( )6. A. slowly ( )7. A. make ( )8. A.have ( )9. A.house ( )10. A. was born | B.visited B. built B. slowly B. from B. cut B. easily B. making B. own B. money B. came into being | C.saw C. was built C.often C.in C. added up C. quickly C.to make C.open C.right C. appeared | D.had D. building D.difficult D.inside D. cut down D. satisfyingly D.made D.run D.name D. opened |