问题 单项选择题


甲、乙两个企业均为增值税一般纳税人,乙企业为生产企业,甲为商业企业。所售货物均使用17%的税率。2006年9月发生如下业务:
甲企业采用分期收款方式批发商品取得收入600万元(不含税),合同规定9月和10月分两期等额支付。9月份因购货方资金紧张,未付款,而是开来1张等额商业票据。销售给消费者取得销售收入234万元。
乙企业售给甲商场一批货物,采用委托银行收款方式结算,货物已经发出并办妥托收手续,开具的专用发票上注明的销售额300万元,税金为51万元。甲商场尚未付款。乙企业当月购进一批生产用原材料,已支付货款和运费,取得的增值税专用发票注明的销售额 100万元,税金17万元,尚未到货。乙企业购进一批纪念品取得的专用发票上注明的销售额为5000元,税金850元,其中一部分在节日时发给本厂职工,价值4000元,另一部分赠送给客户,价值1000元。因质量问题,甲商场退回上月从乙厂的进货50件,每件不含税价格为400元。退货手续符合规定。
根据上述资料回答下列问题:

甲企业9月份应纳的增值税为( )万元。

A.85

B.85.34

C.90.78

D.34.34

答案

参考答案:D

解析:甲企业9月份应纳的增值税=85-50.66=34.34(万元)

选择题
阅读理解

What is a lifestyle and how is that different from a life? A lifestyle is about brand names and buying identity or fame. Lifestyle gives a false sense of peace and acceptability that comes from others recognizing what you’ve bought into (as well as bought). If your car, clothes, and home are expensive, you’re sophisticated(世故的) and stylish. If you have the right kind of job or go to the right social gatherings, then you receive the insincere approval of others. This means that your self-esteem(自尊) is always at the mercy of others, with no appreciation of you as an individual.

A life, on the other hand, is very different. A life is what you lead when you know what matters most to you. It is very simple and comes from being connected to what you know is important and being willing to put that first, no matter what others may think. When you create a life vs. a lifestyle, your self-esteem comes from what’s inside you, not what others think about you.

Lifestyle is expensive financially and personally, because it costs a great deal to keep up appearances and do what you think is socially acceptable. A life is not expensive. Rather than using personal or financial resources, a life generates energy and staying power. It’s about liberating yourself from the mindless consumption that society expects. It is about making the choices that are in line with your values, instead of using up your bank account or energy for no heart-driven reason.

How can you make the change? Understand the difference between a life and a lifestyle. Analyze your current lifestyle to see what is costing you in money, time, stress, and energy to maintain it. Let go and make room for what is really important to you, what supports you and brings you joy. Remember who you are from within, not what you own!

小题1:Which of the following examples best explains “what is life about”?

A.We work long hours in a job that we do not enjoy.

B.We focus on what we wear, or what kind of car we drive.

C.We find out what our true beliefs and values are and choose to live by these.

D.We think that how others see us is more important than what we think of ourselves.小题2:What method does the author use to explain his opinion in the third paragraph?

A.Making comparison.

B.Giving an example.

C.Giving a definition.

D.Giving a reason.小题3:To make the change, we need to______________________.

A.be directed from within

B.be directed from outside

C.be driven by social values

D.be driven by others’ opinions小题4:What is the author’s purpose of writing this passage?

A.To describe what life is.

B.To introduce what lifestyle is.

C.To promote life instead of lifestyle.

D.To tell the differences between life and lifestyle.