问题 阅读理解

阅读理解。

     Jack Ma is the founder and CEO of Alibaba Group. He was one of the 100 global "future leaders" of the

2001 World Economic Forum and the "commercial leader" of 2001 elected by US Commercial Association

of Asia.

     Born in the city of Hangzhou, Zhejiang Province, Ma graduated from Hangzhou Teachers Institute in

1988 (he failed the entrance exam twice) and became a lecturer in English and International Trade.

     In 1985, a one-month visit to see an Australian pen pal he had met in Hangzhou changed his life.

"Everything I'd learned in China was that China was the richest country in the world," he said. "When I

arrived in Australia, I realized it's totally different. I started to think you have to use your own mind to judge,

to think." After his return, Ma became the chairman of the Students' Union of the whole city.

     Jack Ma founded Alibaba.com in 1999, a China based business to business marketplace site. In 2003,

Alibaba launched Taobao.com, a consumer to consumer auction (消费者拍卖) website similar to eBay.

     Ma said that he got most of his ideas while taking very long, hot showers. He likes to spend time walking

his four dogs and playing chess and poker. He said,"I've learned a lot of business philosophy by playing

poker."

     Looking ahead, Ma said that he dreamed of using his group's resources to improve the lives of all Chinese

people, especially the 900 million farmers."There must be some way of using our experience, our know-how,

and make their life easier," he said.

1. We can know from this passage that Jack Ma is _______.

A. the number one of the 2001 global "future leaders"

B. a great success and very influential in economy

C. the chairman of the Students' Union of Hangzhou Teachers Institute

D. the founder and CEO of eBay

2. It was _______that changed his mind greatly.

A. his pen pal

B. his experience in China

C. his failure in the entrance exam

D. his experience in Australia

3. The underlined word "launched" in paragraph 4 probably means_______.

A. started

B. bought

C. sold

D. landed

4. We can infer from the third paragraph that _______.

A. Ma loves China very much

B. Ma knew about Australia well before his visit

C. Ma didn't know the differences between China and Australia before the visit

D. Ma used to judge things with his own mind

5. From the last paragraph, we can know that______.

A. Jack Ma will do what he can to make the farmers' life easier

B. Jack Ma will devote a lot of money to help the Chinese farmers

C. they will teach the farmers how to use their resources

D. Alibaba group's resources will be given away to the farmers

答案

1-5: BDACA

单项选择题
单项选择题

【真题试题】(2009年案例分析第87~90题)  甲公司主要从事服装批发业务,总公司设在中部某省的省会城市,同时,在该省的三个县分别设立了A、B、C三个分公司,但三个分公司与总公司一起实行统一核算。  2009年4月,甲公司总部销售了价值5万元的服装,同时,将价值2万元的服装交给了乙公司代销,将价值3万元的服装由A分公司移送至C分公司进行销售。2009年5月,甲公司将价值5000元的服装分发给公司员工,作为劳动节福利。税务部门对甲公司进行增值税征收时,发现甲公司已经经过税务机关的认定,属于小规模纳税人。另查明,甲公司在销售服装的同时还发生了相应的服装运送等非增值税应税劳务,属于一项销售行为既涉及货物又涉及非增值税应税劳务。  请根据我国现行增值税法的规定,回答以下问题:

【真题试题】 (2009年案例分析第90题)对于甲公司同一项销售行为既涉及货物又涉及非增值税劳务的行为,下列处理方式中正确的是( )。

A.属于混合销售行为,视为销售货物,应当缴纳增值税

B.属于混合销售行为,视为销售非增值税务劳务,不缴纳增值税

C.属于混合销售行为,但应分别核算货物的销售额和非增值税应税劳务的营业额,分别计征增值税和营业税

D.是否属于混合销售行为,如何征税,由税务征收机关自由裁量