问题 完形填空

The internet has led to huge increase in credit-card (信用卡) fraud. Your card information could even be for sale in an illegal Website (非法网站). Websites offering cheap goods and services should be regarded with card. On line, shoppers who enter their credit-card information may never receive the goods they thought they bought.

The thieves then go shopping with your card number or sell the information over the Internet.

Computer hackers have broken down security (安全) system, raising questions about the safety of card-holder information.

Several months ago, 25000 customers of CD universe, an on-line music retailer, were not lucky. Their names, addresses and credit-card numbers were posted on a Website after the retailer refused to pay USD 157 828 to get back the information.

Credit-card firms are now fighting against on-line fraud. Master-card is working on plans for Web-only credit-card, with a lower credit limit. The card could be used only for shopping on-line. However, there are a few simple steps you can take to keep from being cheated.

Ask about your credit-card firm’s on-line rules: Under British law, cardholders are responsible for the first USD 78 of any fraudulent spending.

And shop only at secure sites: Send your credit-card information only if the Website offers advanced secure system.

If the security is in place, a letter will appear in the bottom right-hand corner of your screen. The Website address may also start the extra “s” stands for secure. If in doubt, give your credit-card information over the telephone.

Keep your password (密码) safe: Most on-line sites require a user name and password before placing an order. Treat your password with care.

小题1:Find in the passage a word closest in meaning to the underlined word “fraud”.

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小题2:According to this passage, why do most people worry about shopping on the Internet ? (回答词数不超过8个)

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小题3:If the passwords of your credit-cards are not probably kept, what will happen? (回答词数不超过6个)

                                                                            

答案

小题1:Cheating.

小题2:Fraud on the Internet happens very often.

小题3:You might suffer great losses.

小题1:猜测词义题。通读全文可知是关于信用卡诈骗。这个词应该是欺骗的意思。

小题2:根据文章可知现在的信用卡犯罪非常普遍,所以很多人担心自己的网购行为。

小题3:根据第二段The thieves then go shopping with your card number or sell the information over the Internet.可知你会遭受损失。

选择题
单项选择题

综合题:

某市飞云木业制造有限公司为增值税一般纳税人,从事木地板的生产、进口以及销售,同时从事筷子生产经营。2013年9月发生下列经济业务:

(1)购进油漆、修理零备件原材料一批,取得防伪税控系统开具的增值税专用发票上注明价款50万元;发生不含税运费1.4万元,已经取得货运增值税专用发票;材料已验收入库;

(2)本期购入原木取得防伪税控系统开具的增值税专用发票上注明的买价118万元,税金15.34万元,专用发票已经税务机关认证;

(3)本月销售自产豪华木地板45000平方米,单价每平方米280元,开具增值税专用发票,另外收取包装费11.17万元(开具普通发票);本月另收取过期不退的木地板包装箱押金为5.34万元;

(4)将自产A型木地板1000平方米用于自己的办公室装修,3000平方米用于奖励给优秀员工,账面成本合计170000元。该A型地板没有同类销售价格;

(5)受托加工特制木地板一批(无同类售价),委托方提供橡木,合同列明材料成本21万元,收取加工费(不含税)11万元,并开具增值税专用发票。本月完成生产,共交付委托方1400平方米橡木地板;该委托方收回后全部销售,取得价税合计42万元;

(6)将上月外购木地板12000平方米(取得专用发票,注明价款732000元)全部用于生产C型漆饰木地板,销售给某商业贸易公司,本月收到对方开具的商业汇票,注明价税合计1080000元;

(7)将自产B型号木地板2000平方米无偿提供给某房地产公司,用来装修该房地产公司的样板间供客户参观,B型地板的账面成本为180000元;出厂不含税售价为每平方米160元;

(8)进口西班牙橡木原木一批,关税完税价格120万元,关税税率20%,取得海关开具的海关进口增值税专用缴款书;同期进口西班牙橡木地板一批,关税完税价格300万元,关税税率为30%;

(9)将进口的橡木加工成E型木地板,本月销售取得价税合计824000元;部分橡木做成工艺品,销售取得价税合计521000元;

(10)用部分原木的尾料加工成一次性木筷10000箱对外销售,单箱不含税售价50元;用进口橡木加工成高档筷子800箱,单箱不含税售价180元,本月两种型号的筷子全部销售给某贸易公司,因为是长期客户,销售时一次给予5%的折扣;

(11)期初增值税留抵54000元。

(木地板和木制一次性筷子消费税税率和成本利润率均为5%;取得增值税专用发票已经通过税务机关认证)

要求:请根据上述资料,按照下列顺序回答问题(每问均为合计数)

本期进口业务需要缴纳的增值税和消费税合计()元。

A、1091457.6

B、1090145.7

C、1490357.8

D、1090357.9