问题 阅读理解

From March 12 to 17 of each year, hundreds of clowns(小丑)get together in the Bognor Regis town, UK. They all wear tall blue hats and big red noses with colourful faces. The first International Clown Festival was in 1987, UK. All the clowns from all over the world came together to celebrate the great festival in England.

During the festival, people can see clowns from the world. They are together for the world of clown shows. They try their best to please all the people for the festival. In the shows, they have big feet, funny noses and look really funny. They sing and dance in a strange way to make people laugh. All people for the festival can have great fun. Of course, children like this interesting festival best.

Now women can take part in the clown shows , and they are very popular. But in the old days, only men could be clowns.

There are different kinds of clowns like white faces, red faces, street clowns and clowns for children. All these clowns are popular with people.

小题1:All the clowns get together __________ for the International Clown Festival.

A.in London

B.in a small town,UK

C.all over the world

D.around the whole Europe小题2:The first International Clown Festival was _____________.

A.in 1987

B.in the UK

C.both A and B

D.in London小题3:The festival lasts __________________.

A.a month

B.six days

C.seven days

D.five weeks小题4:Which of the following is NOT true?

A.The clowns wear in a funny way.

B.The clowns dance in a strange way

C.The clowns try their best to make others laugh

D.Women clowns are not popular with people.小题5:Which is the best title of the article?

A.The International Clown Festival

B.Men clowns and women clowns

C.Different kinds of strange festival

D.Different kinds of clowns in the festival

答案

小题1:B

小题2:C

小题3:B

小题4:D

小题5:A

试题解析:本文大意:每年的3月12日至17日,成百上千的小丑们聚集到英国的Bognor Regis镇,来自世界各地的所有小丑们聚集到一起在英国庆祝节日,他们都身戴着蓝帽子五颜六色的脸上有个大红鼻子。第一届国际小丑节1987年在英国。现在女小丑能参加小丑表演,她们非常受欢迎,但在过去,只有男人能当小丑。有各种小丑像白脸的、红脸的,街道上的小丑和为孩子表演的小丑,所有这些小丑都受欢迎。

小题1:细节理解题。根据The first International Clown Festival was in 1987, UK. All the clowns from all over the world came together to celebrate the great festival in England.第一届国际小丑节1987年在英国,来自世界各地的所有小丑们聚集到一起在英国庆祝节日,可知答案选B

小题2:细节理解题。根据The first International Clown Festival was in 1987, UK. 第一届国际小丑节1987年在英国,可知答案选C

小题3:细节理解题。根据From March 12 to 17 of each year每年的3月12日至17日,可知答案选B

小题4:细节理解题。根据Now women can take part in the clown shows , and they are very popular.现在女小丑能参加小丑表演,她们非常受欢迎, 可知答案选D

小题5:标题归纳题。根据From March 12 to 17 of each year, hundreds of clowns(小丑)get together in the Bognor Regis town, UK. All the clowns from all over the world came together to celebrate the great festival in England.每年的3月12日至17日,成百上千的小丑们聚集到英国的Bognor Regis镇,来自世界各地的所有小丑们聚集到一起在英国庆祝节日,可知答案选A

单项选择题
单项选择题

内蒙古弘佳黛娜化妆品制造公司(地处县城),系一般纳税人;主要生产化妆品和护肤品。2008年10月发生业务如下:
(1) 将生产的成套化妆品作为年终奖励发给本厂职工,查知无同类产品销售价格,其生产成本为15000元。
(2) 将本单位生产的香粉,对外赠送客户作为市场推广。该类产品没有同类消费品销售价格,生产成本为10000元。
(3) 受托为乙企业加工一批特制唇笔,乙企业提供原材料实际成本为7000元,支付加工费不含税2000元,另外受托方取得代垫材料款(价税合计)500元(受托方无同类应税消费品的)。
(4) 该企业的香水生产成本20元瓶,不含税售价25元/瓶。香粉生产成本18元/瓶,不含税售价20元/瓶;该企业将自产的3000瓶香水和2000瓶香粉移送用于连续生产套装化妆品;将香水和香粉各500瓶分给职工用作福利。
(5) 当月进口一批香水精,出口地离岸价格85万元,境外运费及保险费共计5万元,海关于10月15 El开具了完税凭证,日化厂缴纳进口环节税金后海关放行;日化厂将进口的香水精的80%用于生产高级化妆品。本月从国内购进材料取得增值税专用发票,注明价款120万元、增值税20.40万元,销售高级化妆品取得不含税销售额500万元。
(6) 提供OEM模式(贴牌生产),为商业公司生产化妆品(3种:胭脂、眉笔、眼睫毛)一批,全部产品由自己生产,按对方要求加贴商标,收取价税合计款为589万元。
(7) 本月自某废旧物资经营单位(一般纳税人)购进废旧物资一批,取得增值税专用发票3张,注明价款分别为38万元。自某小规模废旧物资经营单位(享受免征增值税政策)购进废旧物资一批,取得税务机构代开的增值税专用发票,注明价款为18万元。
(8) 本期自某药材种植基地购进中药材根茎、花叶等,按规定填开了农产品收购凭证,注明价款388万元。
(9) 本期购进一套机械设备生产线自用,取得增值税专用发票,注明价款99万元。
(10) 本期通过合同将自产的化妆品对外销售,取得不含税收入如下:香水52万;香粉 48万元;口红66万元;同时,本期销售中低档护肤品,取得不含税收入258万元。
(本月取得的增值税抵扣凭证在本月认证并抵扣,关税税率为50%;国家税务总局核定的该产品的成本利润率为5%,化妆品适用税率为30%,小数点后保留两位有效数字)

本期应纳增值税为( )万元。

A.31.84

B.94.08

C.126.89

D.-45.48