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问题 单项选择题

某企业为增值税小规模纳税人，2005年6月取得销售收入(含增值税)95400元，购进原材料支付价款(含增值税)36400元。已知小规模纳税人适用的增值税征收率为6%。该企业2005年6月应缴纳的增值税税额为( )元。

A．3540

B．5400

C．5724

D．6089

答案

参考答案：B

解析： 小规模纳税人不得抵扣进项税额，应纳增值税税额=95400/(1+6%)×6%= 5400元。

填空题

根据短文内容填入适当的单词，使短文的意思完整，每格限填写一个英语单词，要求开头第一个字母与所给的字母相同。在填写答案时，单词开头的第一个字母要写出来。

Dear Tom, 

      Are you surprised to hear from me? I have not heard from you s   1     the beginning of the summer h   2   .

How are you getting on with your s    3    ? How are your parents? Is your brother Bill b   4    f    5     Canada

yet?

      My stamp collection (集邮) is g   6     bigger and bigger. I have collected stamps of more than forty d   7    

countries. In my stamp books, I usually put the stamps from each country together. I have got a pen-friend

from Britain. She gave me some B   8    stamps. My American teacher has given me some beautiful American

and Canadian stamps. I'm glad to know you are going to give me some foreign stamps, but I still have not r   9   

the stamps of Nepal which you said to p   10    me. Have you sent them off yet?

      Please write to me soon. 

                                                                                                                                            Yours,

                                                                                                                                            Zhou Wen

1.                2.                 3.                 4.                  5.                

6.                7.                 8.                 9.                  10.             

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选择题

受地形地势的影响，北京的河流的流向是（　　）

A．东北-西南

B．西北-东南

C．南北

D．东西
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