问题 填空题

动词填空, 用括号内所给动词的适当形式填空。

1. Xiao Li promised to chat with me on the Internet, but so far he __________ (not do) so.

2. At the moment we have too much to do __________ (think) of doing anything else.

3. Last Friday afternoon the young man __________ (hurt) in the traffic accident which happened

   on the highway.

4. Sound __________ (travel) through air at a speed of about 340 metres per second.

5. Food cannot __________ (keep) properly in a fridge at an unsuitable temperature.

6. The snow __________ (stop) when she woke up and the sun was shining brightly.

7. Every one of us was excited, for in a few minutes we __________ (see) Liu Xiang appear on the

    sports ground.

8. The Women's World Cup __________ (not begin) until 1991 when China hosted it in Guangzhou.

9. Understanding yourself is very important to __________ (build) self-confidence.

10. On Earth, gravity keeps our feet on the ground and makes anything we drop __________ (fall) towards

     the ground.

答案

1. hasn't done

2. to think

3. was hurt

4. travels

5. be kept 6. had stopped

7. would see

8. didn't begin

9. build

10. fall                                   

单项选择题
问答题

某商场是增值税一般纳税人.具有金银首饰经营资质,地处某市市区。2006年5月发生如下经济业务:
(1)销售给个人消费者金项链共取得零售收入1898850元,并随同金项链销售收取专家鉴定报告费用8700元,均刀:具普通发票,货款已收到。
(2)将钻石饰品200克拉,成本价为每克拉3240元,赠送给某协会,当月同类饰品的销售价格为每克拉4440元(不含增值税),货已发出;另将上月自生产企业购进的成本为14万元的金银镶嵌首饰(无同类售价)发给先进工作者作为奖励(已抵扣进项税额)。
(3)用金戒指200克与某单位交换大型激光打印机2台自用,当月同类金戒指的加权平均销售价格为100元/克(不含增值税),最高销售价格为120元/克(不含增值税),办公用激光打印机每台售价10000元(不含增值税),双方互开具增值税专用发票。
(4)将金银首饰与外购珠宝组成成套饰品对外销售,取得零售收入170200元,货款已
全部收到,组成成套饰品的金银首饰与珠宝的不含税价格分别为165000元、8000元。
(5)从巴西进口金银首饰一批,关税完税价为52万元,关税税率为25%,按规定缴纳了海关相应的税金后取得海关完税凭证。
(上月留抵税额为27万元,金银首饰的成本利润率为6%)
要求:根据上述资料,按下列顺序回答问题:
(1)计算该企业进口环节应缴纳的税金;
(2)计算该企业业务(2)应纳的消费税额;
(3)计算该企业业务(3)应纳的消费税额;
(4)计算该企业本月应纳的消费税税额;
(5)计算该企业本月应纳的增值税税额。