甲公司于2014年6月2日从乙公司购入一批产品并已验收入库，增值税专用发票上注明该批产品的价款为600万元，增值税税额为102万元，乙公司代垫运杂费10万元。合同中规定的现金折扣条件为2/10，1/20，n/30，假定计算现金折扣时不考虑增值税。甲公司在2014年6月11日付清货款。甲公司实际支付的款项为（）万元。
A.702
B.712
C.700
D.690
参考答案：C
解析：应付账款的入账价值=600+102+10=712（万元），甲公司实际支付款项=712-600×2%=700（万元）。
| 阅读理解。 |
| In today's world many people seem to be hungry for money. Some of them even lose their lives for it. Money does have its most useful effect (影响) on the poor, but once a person has a rich life, a lot more money doesn't mean more happiness. If money was everything, all millionaires (百万富翁) would have true love, true friendship, good health and a long life. However, this is not always true. Nothing else is more pleasant than the three words which are "I love you". But can love be bought? I'm afraid not. Love means to give, not to take. To every person, health and long life are probably the most precious (宝贵的) things. Well, can health and a long life be bought with money? The answer is "No". Of all the longest living people in the world, few of them are millionaires. True friendship can't be bought either. In a word, where money is worshiped, money can cause brothers to quarrel, lovers to hate, strangers to fight and so on. No matter how much money you have, it is still not enough to make you a happy person if you have not one to laugh with, no one to cry for. |
| 1. What's the most important thing for every person in the writer's opinion? |
| A. Money. B. Health and a long life. C. Friendship. D. Love. |
| 2. Which of the following is TRUE according to the passage? |
| A. If you don't have much money, you can't get more happiness. B. You may have a long life even if you are poor. C. Every year many people die because their families are poor. D. If you are rich, you will have real friendship. |
| 3. What does the underlined word mean in Chinese? |
| A. 崇拜 B. 贬值 C. 鄙视 D. 挥霍 |
| 4. The passage mainly tells us that ____. |
| A. money is as important as true love B. money isn't necessary C. money is important, but not the most important D. money can cause some problem |
| 5. What does the underlined sentence mean in Chinese? |
| A. 爱意味着给你，而不是带走。 B. 爱是可以得到的，不要走开。 C. 爱意味着奉献，而不是索取。 D. 爱是可以索取的，而不必付出。 |