问题 阅读理解

George Stephenson was born in 1781 in a poor family. He had to start work when he was only eight.When George was fourteen, he became his father's helper.He spent a lot of time learning about engines(发动机).And on holidays he often made one engine to pieces and studied each piece carefully.Soon he became a very good worker though he could not read or write.He began to learn English letters when he was seventeen years old.Every day after he did twelve hours of hard work, he walked a long way to have lessons from a young school teacher. On his eighteenth birthday,he wrote his own name for the first time in his life.George invented(发明) many things in his life.The train was the greatest one among them.Today when we take trains from one place to another,we'll think of this great man---George Stephenson.

小题1:In which year did George Stephenson start to help his father?________.

A.In 1781

B.In 1789

C.In 1795

D.In 1798小题2:He learned about the engine ________.

A.through reading and writing

B.by making it to pieces and studying each piece carefully

C.at lessons from a young teacher

D.by asking a lot of questions小题3:He spent a lot of time learning about engines and soon he became ________.

A.a great man

B.a good maker

C.a good worker

D.a good student小题4:George Stephenson invented the ________.

A.the train

B.the telephone

C.the car

D.the computer小题5:From the passage we know George Stephenson was one of the greatest ____ in the world.

A.workers

B.writers

C.learners

D.inventors

答案

小题1:C

小题2:B

小题3:C

小题4:A

小题5:D

小题1:根据文章内容“George Stephenson was born in 1781 in a poor family. He had to start work when he was only eight”可知答案为C

小题2:根据文章内容“.He spent a lot of time learning about engines(发动机).And on holidays he often made one engine to pieces and studied each piece carefully.Soon he became a very good worker though he could not read or write”可知答案为B

小题3:根据文章内容“he often made one engine to pieces and studied each piece carefully.Soon he became a very good worker though he could not read or write.”可知答案为C

小题4:根据文章内容“George invented(发明) many things in his life.The train was the greatest one among them.”可知答案为A

小题5:根据文章结尾部分,可知答案为D

填空题
单项选择题

某酒厂为增值税一般纳税人,主要生产销售各类白酒,2008年5月经营情况如下:
(1) 从某酒厂购进60吨酒精,取得增值税专用发票,注明价款102.40万元;支付运费 3万元,取得运费发票。入库后第10天(财务已经入账),由于储藏设备管理不善,造成3桶酒精挥发,经测算损失8吨。
(2) 从农业生产者手中收购粮食600000斤,收购凭证上注明支付金额30万元,支付运输费用2万元、装卸费0.5万元;购入生产用煤,取得增值税专用发票,注明价款10万元、增值税1.3万元,支付运输费用4万元,取得运费发票。
(3) 销售瓶装粮食白酒20000斤,开具增值税专用发票,取得销售额31万元,收取包装物押金3.51万元;销售散装薯类白酒20000斤,开具普通发票,取得销售收入24.57万元;向当地白酒节捐赠特制粮食白酒500斤;用5吨特制粮食白酒与供货方换取原材料,合同规定,该特制粮食白酒按平均售价计价,供货方提供的原材料价款20万元,供货方开具了税款为3.4万元的增值税专用发票,酒厂开具了税款为3.74万元的增值税专用发票。特制粮食白酒最高售价25元/斤,平均售价22元/斤(售价为不含增值税售价)。
(4) 将试制的新型号干红酒10000斤发给职工作为福利,成本价1.4万元,该产品无同类产品市场价格。
(5) 将当月购买一台设备对外投资,购进设备尚未取得增值税专用发票,但已支付全部价款32万元、增值税5.44万元。
(6) 生产车间领用煤炭6000吨,职工食堂及浴池领用外购煤炭100吨,每吨不含税购进价格400元。
(7) 经批准进口一台小轿车自用,成交价格为境外离岸价格(FOB)2.6万美元,境外运费及保险费共计0.4万美元。
(8) 月初库存外购已税酒精3吨,每吨不含增值税单价3600元,月末库存外购已税酒精4吨。因为水灾库存的从农民手中收购的粮食发生霉烂,成本5.28万元(其中包括0.93万元的运费)。
(9) 本期为某酒厂提供酒窖设计,收取服务收入50万元。
有关票据均在当月通过税务机关的认证并抵扣,小轿车关税税率50%,消费税税率 9%,汇率1美元=7元人民币。粮食白酒和薯类白酒的比例消费税率为20%,其他酒类产品的消费税率为10%,其他酒类产品的成本利润率为5%;酒精消费税率为5%。
要求:请根据上述资料,按照下列顺序回答问题:(单位为万元,保留小数点后2位)

该酒厂本期应纳营业税税额为( )万元。

A.0

B.0.5

C.4

D.2.5