问题 完形填空
完形填空
     I live in a big city with a lot of homeless people. Luckily there're small ways of helping them and you needn't have a lot of__1__. One way to help is to buy their monthly magazine.__2__doing this one day, I got to
__3__a young homeless man. He was often__4__the magazine at the train station.
     He was a poor farmer from another country. After a while, I discovered that his__5__was close to mine. It__6__that we were born in the same month.
     I met him last year__7__after his birthday, and after congratulating(祝贺) him, without__8__, I asked if he had had a good day. He__9__and said that he hadn't really celebrated. I felt so __10__.
     I just couldn't bear the thought of (不敢想)this nice, young man being__11__on his 25th birthday with
no presents, no cake, nothing! So I went home and looked in my yarn(纱线) basket.__12__for me, I had
enough yarn__13__. I set to work and knitted(编织) a__14__for the young man. The yarn had become a
little dirty__15__I didn't knit very often. Then I washed the yarn so the scarf would be__16__when he got
it.
     I met him on my own birthday as I was going shopping. I had__17__to meet him so I had__18__the
scarf and a piece of my own birthday__19__around with me. He was very happy with these gifts and so
was I. The__20__in his eyes was the best present he could have given me!
( )1. A. work      
( )2. A. In        
( )3. A. realize  
( )4. A. selling  
( )5. A. birthday  
( )6. A. said      
( )7. A. long      
( )8. A. stopping  
( )9. A. looked up
( )10. A. foolish  
( )11. A. calm    
( )12. A. Suddenly
( )13. A. used    
( )14. A. scarf    
( )15. A. when    
( )16. A. different
( )17. A. liked    
( )18. A. made    
( )19. A. cake    
( )20. A. light    
B. energy  
B. On      
B. ignore  
B. reading  
B. house    
B. found    
B. shortly  
B. helping  
B. turned up
B. excited  
B. happy    
B. Luckily  
B. done    
B. cap      
B. because  
B. dry      
B. hoped    
B. thrown  
B. present  
B. pain    
C. money      
C. Besides    
C. know      
C. covering  
C. height    
C. guessed    
C. ever      
C. praising  
C. looked down
C. clever    
C. alone      
C. Badly      
C. left      
C. sock      
C. so        
C. wet        
C. promised  
C. received  
C. song      
C. sight      
D. experience  
D. By          
D. recognize    
D. buying      
D. hobby        
D. meant        
D. even        
D. thinking    
D. got down    
D. worried      
D. hungry      
D. However      
D. produced    
D. glove        
D. and          
D. clean        
D. agreed      
D. carried      
D. party        
D. tear        
答案

1-5: CDCAA     6-10: DBDCA     11-15: CBCAB     16-20: DBDAA

单项选择题 B1型题
问答题

甲酒厂为增值税一般纳税人,2005年5月发生以下业务:

(1)从农业生产者手中收购粮食30吨,收购凭证上注明每吨收购价2000元,共计支付收购价款60000元。

(2)甲酒厂将收购的粮食从收购地直接运往异地的乙酒厂生产加工白酒,白酒加工完毕,甲酒厂收回白酒8吨并支付了加工费,取得乙酒厂开具的防伪税控系统增值税专用发票(当月认证),注明加工费25000元,代垫辅料价值15000元,加工的白酒当地无同类产品市场价格。加工白酒验收入库,支付给运输单位的运输费用12000元,取得普通发票。

(3)本月内甲酒厂将收回的白酒批发售出7吨,每吨不含税销售额16000元。

(4)从另一酒厂购入粮食白酒800斤(已纳消费税0.4万元),全部勾兑成低度白酒出售,数量1000斤,取得不含税收入90000元。

(5)为厂庆活动特制粮食白酒2000公斤,全部发放职工,无同类产品售价。每公斤成本为15元。

(6)月末盘存发现上月购进的原材料(免税农产品)腐烂变质,成本50000元(其中含分摊的运输费用4650元)。

(7)将使用过的两辆进口小汽车销售,每辆销售额16万元(原值为14万元),开具普通发票上注明价格32万元

(粮食白酒的消费税固定税额为每斤0.5元,比例税率为25%)。

要求:

(1)计算乙酒厂应代收代缴的消费税;

(2)计算乙酒厂应纳增值税;

(3)计算甲酒厂应纳消费税;

(4)计算甲酒厂应纳增值税。