问题 阅读理解

Dear friends,

My name is Tony. I am English. I am thirteen years old this year. I am tall, and I am good at playing football. I am in Grade Seven. There are thirty boys and twenty girls in my class. We are learning Chinese in our school. Our Chinese teacher is Mr. Wu. He is a little short, but he is very strong. He is very nice to us. I have some good friends in my class. Tom is a tall boy and has short black hair. He is good at playing football, too. Alice is short and she loves wearing red dresses. She is good at English. Shelly has long hair. She can speak Japanese and she likes running. We all study hard.

What about your school and your friend?  Please write soon.

Yours,

Tony

小题1:Which country is Tony from?

A.America.

B.England.

C.China.

D.Japan.小题2:Who is Mr. Wu?

A.He is Tony’s English teacher.

B.He is Tony’s father.

C.He is Tony’s friend.

D.He is Tony’s Chinese teacher.小题3:How many students are there in Tony’s class?

A.30

B.20

C.50

D.52小题4:Who likes running?

A.Tom

B.Alice

C.Shelly

D.Mr Wu小题5:Who writes this letter?

A.Tony

B.Tom

C.Shelly

D.We don’t know

答案

小题1:B

小题2:D

小题3:C

小题4:C

小题5:A

题目分析:这是一封托尼写给他的朋友的信,在信中托尼主要介绍了他在校学习的情况和他的一些同学的情况。

小题1:根据My name is Tony. I am English.可知他来自英国。故选B。

小题2:根据Our Chinese teacher is Mr. Wu.可知选D。

小题3:根据There are thirty boys and twenty girls in my class.可知30+20=50,故选C。

小题4:根据Shelly has long hair. She can speak Japanese and she likes running.可知选C。

小题5:根据信最后署名,可知是托尼写的,故选A。

点评:本文浅显易懂,层次分明,学生很容易把握文中中心内容。答题中注意带着问题阅读短文,一般就能顺利找出答题依据。对于不能直接找到根据的问题注意联系上下文,根据短文中心总结出正确答案。对于有关数字的问题,要认真分析,并进行必要的计算.

选择题
单项选择题

北京市区某酒业股份公司(增值税一般纳税人)主要生产酱香型白酒,产品有3类:瓶装粮食白酒、散装粮食白酒和甜菜白酒。2008年8月份发生经济业务如下:
(1) 本月自农场购进其自产玉米一批,收购凭证注明价款350000元,委托运输企业运输到本单位,支付运费28000元,取得运费发票;
(2) 将库存玉米、小麦(账面成本合计为190000元)发往县城一酒精加工厂加工酒精,收回后将其封存入库,取得专用发票,注明加工费59000元,酒精厂依法代扣代缴消费税 (没有同类售价);
(3) 销售瓶装粮食白酒1500箱,含税单价每箱458元,另收取品牌使用费18000元;
(4) 销售散装粮食白酒13吨,不含税单价每吨6880元,收取包装物押金15540元,双方议定13个月后押金退还;
(5) 销售自产甜菜散装白酒16吨,含税单价每吨3880元,货款存入银行;
(6) 用自产散装粮食白酒15吨,等价换取酿酒所用原材料(含税价款)136890元,双方不再支付价款;双方互开专用发票;
(7) 用本厂生产的瓶装粮食白酒赠送宾客85箱,奖励给本厂职工25箱;
(8) 购进香料一批,合同注明价款350000元,分两次付清货款,对方一次全额开具专用发票;本期电费和水费,均取得专用发票,注明价款分别为180000元和230000元。经核算,本期职工浴室耗用水电为总电量和水量的1/5。
(上述粮食白酒每箱规格为1斤×12瓶;粮食白酒和薯类白酒的从价消费税税率20%,从量定额消费税为0.5/斤,酒精消费税率为5%)
根据以上资料,回答下列问题:

计算该酒业公司实际可以抵扣进项税为( )元;

A.224467.03

B.77380

C.172400

D.182500