问题 单项选择题

当前全球关注的最主要的社会问题是( )

A.贫困、失业和 * *

B.贫困、失业和民主

C.贫困、 * * 和民主

D.贫困、失业和社会分化

答案

参考答案:D

解析:解析:随着苏联解体和东欧剧变,资本主义与社会主义两大阵营问题基本解决。民主和 * * 属于政治问题,因此排除ABC。答案是D。

问答题

某汽车制造企业为增值税一般纳税人,生产的A型小汽车出厂价格每辆10万元(不含增值税),为销售业务设立一非独立核算的运输队从事运输劳务,2009年生产经营情况如下:
(1)采用直接收款方式销售给特约经销商A型小汽车50辆,另收取提货手续费1万元,已经取得经销商开出的商业承兑汇票;经销商已提取40辆小汽车,其余10辆尚未提货;
(2)销售某供货商A型小汽车8辆,并开具了增值税专用发票;汽车制造企业的运输队为其提供运输服务,另收取运费1.2万元;
(3)与特约经销商签订了60辆A型小汽车的代销协议,代销手续费5%,该厂当即开具了60辆小汽车的增值税专用发票,当月收到经销商返还的30辆小汽车的代销清单及销货款;
(4)新购入一批生产设备,增值税专用发票上注明增值税款为15万元;
(5)销售一台2008年购入的旧机床,销售价格2.8万元;
(6)从国内小规模纳税人处购进小汽车零配件一批,并取得当地税务机关代开的增值税专用发票注明价款6万元,货已验收入库;
(8)企业共拥有土地面积20000平方米。其中,6月30日原厂区内的在建厂房完工,占地面积2000平方米,经核算入账价值为5000万元;
(9)购入生产用原材料一批,增值税专用发票上注明税额85万元;为运输队购入专用修理工具,增值税发票上注明的价款为2万元;
(10)年初账面记载房产原值为10000万元,11月末将其中一座原值为1000万元的旧车间出租,合同约定租期为2年,本期预收两年的租金12.8万元。
(提示:小汽车适用消费税税率5%,房产税减除比例为20%,城镇土地使用税额为30元/平方米)
要求:根据上述资料,按下列序号计算回答回题,每问需计算出合计数:

计算该企业2009年应纳增值税的销项税额;

阅读理解

阅读理解。

     Britain's oldest man made his first visit to London yesterday at the age of 110. Mr. John Evans had never

found the time or the money-to make the trip from his house near Swansea. But, when British Rail offered

him an all-expenses-paid birthday trip to the capital, he just could not refuse.

     Until yesterday he had never been far from home, except for one trip to Aberdeen. Mr. Evans, who spent

60 years working as a miner in South Wales, almost made the journey to London once before, at the turn of

the century. "There was a trip to the White City but it was ten shillings (1 shilling =1/20 pound) return from

Swansea-too much I thought. All my money went to the family then," he said.

     During the next two days Mr. Evans will be taken on a whistle-stop tour of London to see the sights. Top

of his list is a visit to the Houses of Parliament (国会).

     The only arrangement he does not care for is the wheelchair provided to move him about if he gets tired.

"I don't like the chair business-people will so think I am getting old," he said.

      His secret for a long and healthy life has been well publicized-no alcohol, no cigarette and no angry. Before

setting off from Swansea with his 76-year-old son, Amwel, he quipped, "I'm glad to see they've given me a

return ticket."

1. It's reported that Mr. Evans's healthy long life was to a certain extent due to his _____. [ ]

A. wine drinking

B. proper smoking

C. mild temper

D. sense of humor

2. Which of the following statements is true? [ ]

A. A single trip from Mr. Evans's house to the White City used to be ten shillings.

B. The first place for Mr. Evans to visit is the Houses of Parliament.

C. He appreciated people's arrangement of a wheelchair during his visit

D. Mr. Evans once made the journey to London at the end of the century.

3. The word "quip" in the last sentence most probably means _____. [ ]

A. to make a witty remark

B. to express a happy message

C. to make a wish

D. to tell a joke

4. What might be the best title for this passage? [ ]

A. 110-year-old Tourist

B. Secret for Long and Healthy Life

C. Free Return Ticket

D. Sightseeing in London