问题 单项选择题

Is the customer always right The answer, it seems, depends on which country you are in. Shopping is very much a part of a country’s culture, and attitudes to shopping and consumers vary from country to country just as much as climate or taste in food. From the air-conditioned American shopping centers to the street market of African towns, the way we shop shows the way we see ourselves and our relationships with other people.
Business competition in Europe has given consumers increased power. This has meant falling prices, plenty of special offers and a re-examination of what customer service really means. People often point to America as an example of excellent customer service. In restaurants in the south of the USA, for example, waiters compliment you on your clothes, ask about your day, compliment you on the wisdom of your order and then return every ten minutes to refill your glass and make sure that everything is to your satisfaction.
Anyone who has waited 30 minutes to be served in a restaurant might well dream of such attention, but do Europeans really want US style service As a friend of mine once told me, "By the end of the evening I had spent as much time talking to the waiter as to my wife. " It is a question of expectations. Different nationalities expect different types of service.
A Chinese-American friend loves telling people about how her Chinese mother shops for clothes: "First of all she waits until they are on sale, then she bargains until she gets an even better price and then she finds some small fault with the product and demands a further reduction. She never buys anything at the regular price. " Could you imagine trying such tricks in a department store in your country
Attitudes to service are, of course, affected by employers’ attitudes to their workers. As American sales and service personnel are heavily reliant on commission and tips, they have more motives to provide more service. But is this fair Do we think it is fair to ask shop assistants to work late evenings, Sundays and 12 hour shifts It might not be a case of "Is the customer always right" but a case of "How much service is it fair to expect\

The remarks of the author’s friend in Paragraph 3 indicate that Europeans ______.

A. think highly of the American service
B. do not appreciate the American service
C. find it impossible to accept the American service
D. will gradually accept the American service

答案

参考答案:B

解析:推理题。文中第三段引语意为“直到那晚结束我和侍者说话的时间和与我妻子说话的时间差不多一样多。”题目问作者朋友的话表明欧洲人对美国式服务的态度是什么。A选项是高度评价美国式服务。B选项是不欣赏美国式服务。C选项是发现他们自己没办法接受美国式服务。D选项是会渐渐接受美国式服务。作者朋友说的话很明显地表明了欧洲人并不欣赏美国式服务,所以B选项是正确答案。

解答题
单项选择题

计算题:

某化妆品生产企业位于市区,为增值税一般纳税人,2013年10月发生以下各项业务:

(1)从国外进口一批香水精,成交价28万元,支付运往境内输入地点起卸前运费、保险费2.5万元。在自海关运往单位的途中,因管理不善损失了35%的香水精,已经申报了保险赔偿。该批化妆品全部用于继续生产A、B两种高档化妆品;

(2)境内采购原材料,取得增值税专用发票,注明增值税16万元,从小规模纳税人购进零备件,取得税务机关代开增值税专用发票,注明价款16万元;支付水电费取得增值税专用发票,注明增值税共计12万元,其中职工浴室使用5%;

(3)将护肤品和高档化妆品组成成套化妆品销售,某大型商场一次购买360套,该日化企业开具增值税专用发票,注明金额72万元,其中包括护肤品30万元,高档化妆品42万元;

(4)10月3日以直接收款方式销售A类高档化妆品300套,每套不含税售价0.12万元;10月5日销售A类高档化妆品150套,合同约定付款日期为10月8日,如果10天之内付款,给予5%折扣;20天内付款,给予2%的折扣;20天以后付款,全额收取价款。购货方在10日内支付货款,化妆品生产企业实际取得不含税收入17.1万元。10月18日向某大型商场批发A类高档化妆品120套,收取不含税售价13.2万元,销售时每套按不含税售价的3%收取提货费。本月支付销货不含税运费8万元,取得货运增值税专用发票;

(5)本月特制B类高档化妆品160套,其中,将60套B类高档化妆品用于奖励给企业年度优秀员工,25套用于市场推广。B类高档化妆品目前无同类产品售价,已知B类高档化妆品每套的成本为0.8万元。本月销售舞台、戏剧演员化妆用的上妆油、卸装油,取得含税收入17.55万元。

(6)月末盘点时发现,外购的原材料由于管理不善丢失,成本5.279万元,其中包括运费成本0.279万元。

(本月取得的相关发票均在本月申请并通过认证,进口关税为20%;化妆品成本利润率为5%;化妆品消费税税率为30%)

要求:

根据上述资料,按下列序号计算有关纳税事项,每问需计算出合计数:

化妆品生产企业本月准予抵扣的进项税为()万元。

A、32.51

B、33.66

C、34.22

D、36.46