问题 单项选择题

北京某酒厂(增值税一般纳税人),主要生产粮食白酒和啤酒。2009年5月“主营业务收入”账户反映销售粮食白酒50000斤,取得不含税销售额105000元;在“其他业务收入”账户反映收取粮食白酒品牌使用费4680元;“其他应付款”账户反映本月销售粮食白酒收取包装物押金9360元;2009年12月,该酒厂将销售粮食白酒的包装物押金中3510元返还给购货方,其余包装物押金不再返还,该酒厂2009年5月应纳消费税税额 ( )元。

A.48400
B.92250
C.85900
D.96920

答案

参考答案:A

解析: 粮食白酒品牌使用费、包装物押金,属于价外费用,应并入白酒的销售额计算消费税;粮食白酒的包装物押金收取时即并入销售额征收消费税,无论是否退还;该酒厂粮食白酒应纳消费税=50000×0.5+[105000+(4680+9360)÷(1+17%)]×20%=48400(元)

阅读理解

It has been said that Lincoln was always ready to join in a laugh at himself. There is one particular story that he always told with great delight.

In his early days as a lawyer, Lincoln went from town to town to hear and judge legal(法律的)cases. During one of these trips, he was sitting in a train when a strange man came up to him. The stranger looked at the tall clumsy(笨拙的)lawyer and said that he had something he believed belonging to Lincoln. Lincoln was a bit puzzled. He had never seen the man before. He didn’t see how a total stranger could have something of his. Lincoln asked how this could be. The stranger pulled out a penknife and began to explain. Many years before, he had been given the pocketknife. He had been told to keep it until he was able to find a man uglier than himself.

Lincoln’s eyes always sparked when he reached this part of the story. The story always brought smiles to the faces of those who heard it. The tale itself was funny. But even more delightful was the fact that a man as great as Lincoln could still laugh at himself.

小题1:This passage is about        .

A.a stranger and his strange knife

B.Lincoln’s favorite story

C.meeting stranger in a train

D.Lincoln’s favorite penknife小题2:From the story we can infer that the stranger in the train         

A.liked to make friends

B.liked to tell jokes

C.collected penknives

D.was not handsome小题3:Lincoln was given the pocketknife for        

A.his appearance

B.a good laugh

C.being a lawyer

D.being good-humored小题4:Which of the following statements is right?

A.Lincoln, even though great, was not proud.

B.Lincoln was a great and proud man.

C.Lincoln lacked self-respect.

D.Lincoln had a good sense of humor.小题5: What does the word “sparked” in the last paragraph mean?

A.闪耀

B.暗淡

C.无神

D.忧伤

单项选择题 A1/A2型题