问题 填空题

某日历上一竖列的相邻三个数的和为63,则中间一个的日期是(    )。

答案

21

阅读理解

阅读理解。

     On weekdays,  Jim gets up at 6: 30. He has breakfast at 7: 00 and then he goes to school.  He goes to

  school with his friend,  Roy.  

     He goes to school at about 7: 30 every day.  He doesn't like to be late.  They start classes at 8: 00.

 They have lunch at school in the middle of the day.  In the afternoon,  they finish school at 3: 00,  and Jim

  can go home at about 4: 00. But they often play basketball on the playground,  and he gets home at

 5: 00. He has supper at about 6: 00 with his parents.

     In the evening,  Jim does his homework.  But he often plays computer games on Saturday evening.  He

 goes to bed at about 10: 30.

1.  —When does Jim get up on weekdays?  

    —He gets up at _____.

    A. six     

    B. half past six  

    C. seven  

    D. half past seven

2. —Where does he have lunch?    

    —_____.

    A. At school

    B. At home

    C. In the middle of the day

    D. In the afternoon

3. —Does Jim often play basketball after school?

    —_____. 

    A. Yes,  he is.  

    B. Yes,  he does.

    C. No,  he isn't.  

    D. No,  he doesn't.

4. The meaning of "get home" in Chinese is _____. 

    A. 回家

    B. 想家

    C. 到家

    D. 离开家

5. —What does Jim often do on Saturday evening?

    —_____ .

    A. Does his homework

    B. Read books

    C. Go to the cinema

    D. Play computer games

问答题

某纺织品生产企业2005年度有关经营情况如下:

(1)内销产品销售收入2000万元,出口产品销售收入3000万元;

(2)12月份,以使用不久的一辆公允价值47万元的进口小轿车(固定资产)清偿应付账款50万元,公允价值愈债务的差额债权人不再追要。小轿车原值50万元,已提取了折旧20%;清偿债务时企业直接以50万元分别冲减了应付账款和固定资产原值;

(3)外购原材料取得防伪税控系统开具的增值税专用发票,注明价款3500万元、增值税595万元;接受某公司捐赠货物一批,取得防伪税控系统开具的增值税专用发票,注明价款50万元、增值税8.5万元;

(4)全年应扣除的销售(经营)成本4300万元(未含不能抵扣的增值税),发生的与生产经营相关的业务招待费70万元、技术开发费60万元(2004年的技术开发费50万元);经批准向本企业职工借款300万元用于生产经营,借用期限半年,支付了利息费用24万元(同期银行贷款利率为5%);

(5)通过当地政府机关向贫困山区捐赠自产产品一批,成本价20万元,市场销售价格23万元。企业核算时按成本价格直接冲减了库存商品,按市场价格计算的增值税销项税额3.9l万元与成本价合计23.9l万元计入了“营业外支出”账户;

(6)从境外分支机构取得税后收益40万元,在境外已缴纳了20%的公司所得税。

(注:增值税退税率13%)

要求:按下列顺序回答问题,每问均为共计金额:

(1)计算2005年出口货物应退的增值税;

(2)计算清偿债务资产的应纳税所得额;

(3)计算2005年缴纳企业所得税的应税收入总额;

(4)计算2005年所得税前应扣除的业务招待费;

(5)计算2005年所得税前应扣除的利息费用和技术开发费;

(6)计算2005年所得税前应扣除的捐赠支出;

(7)计算该企业2005年度应缴纳的企业所得税总税额;

(8)计算该企业2005年度汇算清缴实纳税额。