问题 单项选择题

某增值税一般纳税企业因地震毁损库存材料一批,该批原材料实际成本为10000元,收回残料价值400元,保险公司赔偿5800元。该批毁损原材料造成的非常损失净额是()元。

A.3800

B.9200

C.4200

D.5500

答案

参考答案:A

解析:因自然灾害原因毁损的存货,原购入存货支付的增值税进项税额无需转出。该批毁损原材料造成的非常损失净额=10000-400-5800=3800(元)。

阅读理解

You may hear about earthquakes, but do you know what to do before, during and after an earthquake? Here is some advice for you:

Before an earthquake   It is necessary to prepare yourself and your family. All family members should know how to turn off gas, water and electricity and know useful telephone numbers ( doctor, hospital, police and 119 etc.). Never put heavy things over beds.

During an earthquake   It is important for each of you to stay calm. If you are indoors, quickly move to a safe place in the room such as under a strong desk or table. The purpose is to protect yourself from falling things. Stay away from windows, large mirrors, heavy fumiture and so on. If you are cooking, turn off the gas. If you are outdoors, move to an open area like a playground. Move away from buildings, bridges and trees. If you are driving, stop the car as soon as possible, staying away from bridges and tall buildings, stay in your car.

After an earthquake  ONCE the shaking has stopped, DO NOT run out of the building at once. It is better to wait and leave when it is safe. Check around you and help the people who are in trouble. If your building is badly broken, you should leave it. If you smell or hear gas, get everyone outside and open windows and doors. If you can do it safely, turn off the gas. Report it to the gas company.

小题1:Which of the following is mentioned in the second paragraph?

A.People should know how to turn on gas.

B.People should know how to save water.

C.People should not put heavy things over beds.

D.People should not forget the phone numbers of friends.小题2:When an earthquake happens, _______ can help you deal with it.

A.keeping quiet

B.staying calm

C.looking outside

D.moving indoors小题3:When the earth stops shaking, you should_______.

A.check around you first

B.run out of the building at once

C.break the windows and doors

D.write a report to the company小题4:You can learn_______ after reading the passage.

A.what an earthquake is like

B.what to do to avoid (避免) an earthquake

C.how an earthquake happens

D.how to protect yourself in an earthquake

单项选择题