问题 单项选择题

计算分析题:某公司为增值税一般纳税人,适用增值税税率为17%,该公司2012年10月初的资产总额为1560000元,负债总额为936000元。10月份发生的交易或事项有:

(1)采购生产用原材料一批,取得的增值税专用发票注明买价为203295元,增值税为34560元,运杂费为6145元(不考虑抵扣增值税),材料已验收入库,价税款及运杂费以银行存款支付134000元,其余暂欠。

(2)销售产品一批,价款(不含税)为500000元,其成本为325000元,产品已发出,价税款已收妥。

(3)公司以本公司生产的一批产品对另一公司投资,该批产品的生产成本为65000元,售价和计税价格均为100000元,双方协议按该批产品的售价作价(假定该协议价是公允的)。不考虑其他因素。

该公司2012年10月份的利润为()元。

A.275000

B.210000

C.175000

D.107560

答案

参考答案:B

阅读理解

阅读理解。

     India is the home of tigers. Every year many people are killed by tigers. The tiger, however, doesn't

always eat men. It likes wild animals better. It is only when the tiger is old enough or wounded (受伤的)

that it eats men. But when it tastes the meat of men, it will go on killing men for food. When a man-eater

like this is discovered (发现) people are very afraid. They have to stop working in the fields.

     There are many ways to put an end to such dangerous animals. One way is that some men with long

guns (枪) ride on elephants while other men drive the tiger towards them.

     For a hunter another way is to sit in a tree near the place where a tiger has eaten somebody. If the

tiger returns for another meal, the hunter will kill it in the hiding place. A goat may be tied to the tree for

the tiger to kill.

     The most dangerous way is to hunt a tiger on foot. But the man must be brave and can shoot well or

he would be killed by the tiger.

1. Where is the home of tiger?

    _________________________________________________________________

2. Which does the tiger like better to eat, men or wild animals?

    _________________________________________________________________

3. What will the tiger do when it tastes the meat of men?

    _________________________________________________________________

4. Are there any ways to put an end to such dangerous animals?

    _________________________________________________________________

5. What is the most dangerous way to hunt a tiger?

    _________________________________________________________________

判断题