问题 单项选择题

There are many kinds of friends. Some are always (1) you, but don’t understand you. Some say only a few words to you, but understand you. Many people will step in your life, but only (2) friends leave footprints.

I shall always recall the autumn and the girl with the (3) . She will always bring back the friendship between us. I know she will always be my best friend.

It was the golden season. I could see the yellow leaves (4) with the cool (5) . In such a season, I liked walking alone on the roads covered with leaves, (6) to the sound of them.

Autumn is a (7) season and life is uninteresting. The free clays always get me (8) . But one day, the sound of a violin (9) into my ears like a stream flowing in them ountains. I was so surprised that I jumped to see what it was. A young girl, standing in the wind, was (10) in playing her violin.

I had (11) seen her before. The music was so nice that I listened quietly. Lost in the music, I didn’t know that I had been (12) there for so long but my existence did not seem to disturb her.

Leaves were still falling. Every day she played the violin at the comer of the building (13) I went downstairs to watch her performance. I was the only listener. The autumn seemed no longer lonely and life became (14) . (15) we didn’t know each other, I thought we were already good friends. I believe she also loved me.

Autumn was nearly over. One day, when I was listening carefully, the sound suddenly (16) . To my astonishment, the girl came over to me.

"You must like music from the violin. " she said.

"Yes. And you play very well. Why did you stop" I asked.

Suddenly, a (17) expression appeared on her face and I could feel something unusual.

"I came here to see my grandmother, but now I must leave. I once played very badly. It was your listening every day that (18) me." she said.

"In fact, it was your playing (19) gave me a meaningful autumn," I answered, "Let’s be friends. "

The girl smiled, and so did I. I never heard her play again in my life. I no longer went downstairs to listen to her. Only thick leaves were left behind. But I will always remember the fine figure of the girl. She is like a (20) —so short, so bright, like a shooting star giving off so much light that makes the autumn beautiful.

19().

A.that

B.which

C.it

D.who

答案

参考答案:A

解析:

此处是一个强调句型,只能用that。故选A。

单项选择题

(二)位于市区的某汽车厂为增值税一般纳税人,主要生产达到低污染排放值A型小轿车。A型小轿车最高售价22万元/辆,平均售价20万影辆(均为不含税价),汽缸容量为2.0升。2009年3月发生下列经济业务:(1)进口一批小轿车发动机,支付货款350万元,境外运输费用及保险费30万元(由买卖双方各负担50%),与购买发动机有关的且构成销售条件的特许权使用费20万元,关税税率20%,缴纳进口环节相关税金后海关放行:发生境内运费6万元、装卸费2万元,取得货运企业开具的发票。(2)购进生产用钢材,取得增值税专用发票,注明价款240万元、增值税40.8万元,本月企业基建项目领用10%;购进汽车轮胎一批,取得增值税专用发票,注明价款300万元、增值税51万元,本月生产领用80%’用t于生产小轿车;购进其他生产用原材料,取得增值税专用发票,注明增值税660万元;从某供销社购进劳保用品,取得增值税专用发票,注明价款20万元、增值税3.4万元,赠送给关系单位。(3)上月购进的汽车配件验收入库时发现不符合合同规定的技术标准,经协商决定本月予以退货,取得对方开具的红字发票,注明价款一120万元、增值税一20.4。万元。(4)委托甲厂加工汽车零配件,委托合同注明:加工数量2万件,材料成本35.万元,辅助材料3万元,支付加工费6万元,取得增值税专用发票,增值税1.02万元。甲厂同类产品不含税售价23元/件。收回后-其中80%用于本企业继续生产小汽车,1%赠送给汽车经销商。(5)销售业务:本月1日以直接收款方式销售A型小轿车30辆,每辆不含税售价20万元;采用销售折扣方式销售A型小轿车,270’辆,合同约定付款日期为3.月28日,如果10天之内付款,给予5%折扣;20天内付款,给予2%的折扣;20天以后付款,全额收取价款。购贷方在4月2日支付货款。本月最新推出新款跑车,销售15辆,不含税售价32万元/辆,销售时每辆按不含税售价的2%收取提货费。本月支付销货运费2l万元,取得运输企业运输发票。(6)将1辆自产的A型小轿车移送用于本企业销售部门使用,提车时支付保险费0.5万元,上缴给车辆管理部门的车辆牌照费0.05万元。(7)将自产A型小轿车2辆赠送给汽车拉力赛组委会,代垫运费0.6万元,运输企业将运费发票开给组委会。(8)本月特制高性能的B型小轿车6台和电动汽车10台,其中,将2辆B型轿车用于奖励给对汽车研发有突出贡献的科研人员,1辆用于汽车性能试验:本月销售电动汽车5辆,不含税售价26万元/辆。B型小轿车生产成本14万元/辆。(9)将10台A型小轿车用于对外投资,投资合同约定,投资额按不含税价格核算。(10)月末盘点时发现,外购的原材料由于管理不善丢失,成本2.186万元,其中包括运费0.186万元。本月取得的相关票据均符合税法规定并在本月认证抵扣。消费税税率:A型小轿车5%,8型小轿车9%,跑车40%,小轿车成本利润率为8%。根据上述资料,回答下列问题:

当月该汽车厂进口环节应缴纳税金合计()万元。

A.147.46

B.155.54

C.161.60

D.164.83

问答题 简答题