问题 单项选择题

某厂采购一台国产非标准设备,制造厂生产该台设备所用材料费25万元,加工费3万元,辅助材料费5000元,专用工具费率2%,废品损失费率10%,外购配套件费5万元,包装费率1%,利润率为8N,增值税率为17%,非标准设备设计费3万元,则该国产非标准设备的销项税金为( )万元。

A.0.44

B.6.789

C.5.94

D.49.72

答案

参考答案:B

解析: 该题考核非标准设备的原价组成中指标的计算。非标准设备的原价由材科费、加工费、辅助材料费、专用工具费、废品损失费、外购配套件费、包装费、利润、税金、非标准设备设计费组成。对于该题,计算过程如下: 专用工具费=(25+3+0.5)×2%=0.57(万元) 废品损失费=(25+3+0.5+0.57)×10%=2.907(万元) 包装费=(28.5+0.57+2.907+5)×1%=0.37(万元) 利润=(28.5+0.57+2.907+0.37)×8%=2.588(万元) 销项税金=(28.5+0.57+2.907+5+0.37+2.588)×17%=6.789(万元)

阅读理解

One day, a teacher was giving a speech to his students .He held up(举起)a glass of water and asked the class. "How heavy do you think this glass of water is ?"

The students’ answers ranged(范围) from 20g to 500g .

"It does not matter on the weight itself .It depends on how long you hold it .If I hold it for a minute ,it is OK. If I hold it for an hour ,I will have an ache in my right arm .If I hold it for a day ,you will have to call an ambulance(救护车).It is exactly the same weight ,but the longer I hold it ,the heavier it becomes."

"If we carry our burdens (负担)all the time, sooner or later ,we will not be able to carry on ,the burden becoming increasingly heavier ."

"What you have to do is to put the glass down ,rest for a while before holding it up again ."

We have to put down the burden sometimes ,so that we can be refreshed and are able to carry on .

So before you return home from work tonight ,put the burden of work down .Don’t carry it back home. You can pick it up tomorrow .

Whatever burdens you are having now on your shoulders, let it down for a moment if you can .

小题1:The teacher brought a glass of water to the class because ______

A. he was very thirsty  B. his arms were strong  C. it was a good example

小题2:"A glass of water " in this passage referred to (指)______

A. knowledge  B. the burden  C .the time

小题3:Accordign to the teacher ,you may feel ______if you put down the burden sometimes.

A. more energetic  B. much heavier  C. more stressed out (压力、紧张)

小题4:This was a lesson about______

A. how to relax oneself in life  B. how to solve a physics problem .

C. how to keep fit by drinking water

小题5:Which of the following statements is TRUE according to the passage ?

A .You could become heavier and heavier if you held a glass of water in your hand .

B. All the students in the class knew what the weight of the glass of water exactly was

C. The teacher had a good way of making his lesson clear and easy to be understood

问答题 简答题