问题 阅读理解

C

Jamie Oliver has been invited by Gordon Brown to prepare a banquet at No. 10 for President Barack Obama and other leaders of the G20, offering a cut-price menu to reflect times when trade and industry are far from prosperous and the rate of employment is decreasing.

Downing Street sources say Oliver, the well-known chef, will cook using “honest high-street products” and avoid expensive or “fancy” ingredients (材料).

The prime minister is trying to avoid a repeat of the embarrassment last year when he sat down to an 18-course banquet at a Japanese summit to discuss world food shortages.

Obama, President Nicolas Sarkozy of France, Chancellor Angela Merkel of Germany and other leaders will be served by apprentices (学徒) from Fifteen, the London restaurant Oliver founded to help train young people in poverty in order to make a living by mastering a skill.

Brown wants the dinner to reflect the emphasis of the London summit, which he hopes will lead to an agreement to lift the world out of recession. “To be invited to cook for such an important group of people, who are trying to solve some of the world’s major problems, is really a privilege,” said Oliver.

“I’m hoping the menu I’m working on will show British food and produce is some of the best in the world, but also show we have pioneered a high-quality apprentice scheme at Fifteen London that is giving young people a skill to be proud of.”

The chef has not yet finalized the menu, but is expected to draw inspiration from his latest book, Jamie’s Ministry of Food, which has budget recipes for beef and ale stew (啤酒炖菜) and “impressive” chocolate fudge cake.

49. The underlined word “recession” in Paragraph 5 is closest in meaning to “_______”.

A. business       B. opposition           C. discussion           D. depression

50. What can we learn about Oliver from the text?

A. He is a well-known American cook.        

B. He is invited to attend the G20 summit.

C. He has founded the Fifteen London.      

D. He is one of the apprentices serving leaders of the G20.

51. Which of the following is TRUE according to the text?

A. Oliver is honored to be invited to cook for the G20 leaders.

B. Altogether three presidents are mentioned in the text.

C. President Barack Obama offers the cut-price menu.

D. The menu for the G20 dinner banquet has been decided.

52. What is the Fifteen London?

A. an apartment in London                               B. a luxurious restaurant in London

C. a restaurant as well as a training center                D. a famous avenue

答案

49-52   DCAC

单项选择题
单项选择题 案例分析题

某市卷烟厂为增值税一般纳税人,无自制烟丝工艺流程,主要生产M牌卷烟,该品牌卷烟不含税调拨价80元/条(标准条,下同),最高不含税售价90元/条。2014年11月发生如下业务:

(1)本月从甲厂(增值税一般纳税人)购进烟丝,取得增值税专用发票,注明价款50万元、增值税8.5万元;接受运输企业(一般纳税人)提供的运输劳务,取得货运增值税专用发票注明金额3万元;购进其他材料,取得增值税专用发票,注明价款40万元、增值税6.8万元,途中由于保管不善,材料丢失2%。

(2)进口一批烟丝,境外成交价格150万元,运至我国境内输入地点起卸前运费20万元,无法确知保险费用;将烟丝从海关监管区运往仓库,发生不含税运费12万元,取得一般纳税人开具的货运增值税专用发票。(3)从烟农手中购进一批烟叶,收购价、价外补贴及烟叶税合计13.2万元,将其委托乙企业加工成烟丝,取得乙企业开具的增值税专用发票,注明加工费2万元。

(4)生产车间领用烟丝生产M牌卷烟。当月按照调拨价向某批发商销售M牌卷烟200箱(标准箱,下同),取得不含税销售额400万元;与某商场签订购销合同,采取赊销方式销售给该商场M牌卷烟50箱,不含税价款100万元,合同约定本月收回50%的货款,由于该商场资金周转问题,卷烟厂本月实际收到40%的货款。

(5)月末盘点时发现,外购烟丝发生非正常损失,成本5.86万元,其中包括运费成本1.86万元。

(6)用上月购进的烟叶研发生产新型雪茄烟,生产成本18万元。本月当地举办全国烟草联谊会,卷烟厂将其中30%作为样品赠送客户。其他资料:期初库存烟丝买价35万元,期末库存烟丝买价20万元;委托加工收回烟丝全部被领用,(烟丝进口关税税率10%)相关发票均已通过主管税务机关认证并在当月抵扣。

根据上述资料,回答下列问题:

乙企业应代收代缴消费税()万元。

A.5.78

B.7.31

C.7.58

D.8.55