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问题 问答题

习 * * 说，机会是留给会创新的人，只有创新才能把握机会。谈谈你的看法。

答案

参考答案：

解析：1.机会在于观念的创新。如大学生勇于服务基层这样的意识转变，意识创新。　　2.创新提高自我的能力。如柯达的发展：没有应对机会，当数码时代来临时，必然被淘汰。　　3.创新是处事方法的改变与革新。　　4.创新本身就是创造机会

单项选择题


(由单选和多选组成。)

某酒厂为一般纳税人，生产销售某品牌系列酒，2003年2月有关购销业务如下：
1．收购农民自产玉米作为原材料，收购凭证注明价款为435600元，支付运费5600元，已取得运费发票，已验收入库。
2．购进某国营农场自产玉米，收购凭证注明价款为65830元，从某供销社(一般纳税人)购进玉米，增值税专用发票上注明销售额300000元；将这两批玉米运往甲厂，委托其加工酒精，支付不含税加工费89300元，并取得甲厂开具的增值税专用发票。加工后，酒厂收回酒精，将其中的20%直接对外销售，取得不含税收入125000元；车间领用其中的56%生产A牌白酒60000公斤，全部对外销售，取得不含税收入486460元。检查时发现，甲厂末代扣代缴消费税。
3．从乙酒厂购入粮食酒精，取得的增值税专用发票上注明销售额360000元，增值税为61200元，购进薯类酒精取得的增值税专用发票上注明销售额230000元，增值税为 39100元，酒厂本月生产领用粮食酒精30%和薯类酒精50%勾兑生产B牌白酒，对外销售其中的25吨，取得不含税收入280000元，其中包括酒瓶收入1400元；另外收取包装物押金6500元。
4．该厂生产的啤酒不含税出厂价格为2900元/吨，本月销售啤酒56吨，另外收取包装物押金11200元。
5．向本厂职工销售C牌粮食白酒4500公斤，单价为2元/公斤，取得销售收入9000元，对外不含税售价为12元/公斤。
6．用糯米新研制一种D牌白酒，生产1000斤，送给某展览中心作样品，该批白酒实际生产成本为2000元；
7．本厂自设的非独立核算门市部零售A牌白酒5700公斤，零售价为15.21元/公斤，取得销售收入86697元。
8．企业本月用外购的薯类和糠麸混合生产E牌白酒45吨，对外销售36吨，取得不含税销售额98650元，另外收取包装物押金3500元。
9．用玉米生产酒精50吨，其中销售23吨，取得不含税销售额184000元；生产领用 15吨，生产C牌白酒，本月销售C牌白酒25吨，取得不含税销售额300000元。
10．月末盘点时发现，上月从农民手中购进的玉米(库存账面成本为117500元，已申报抵扣进项税额)发生霉烂，使账面成本减少38140元(包括运费成本520元)；由于玉米市场价格下降，使存货发生跌价损失1100元；丢失2001年购进未使用的过滤器一台，固定资产账面成本5600元(增值税专用发票上注明的增值税额952元)。企业将上述损失均计入营业外支出。
11．外购已税粮食酒精期初库存买价100000元，期末库存买价1540000元；外购已税薯类酒精期初库存买价35000元，期末库存买价38400元；委托加工酒精当月期初库存、期末库存均无余额。
本月购进货物取得的增值税专用发票均通过认证。
根据上述资料回答下列问题：

本月销售环节应纳增值税( )元。

A．67164.50

B．87536.98

C．81876.46

D．669220.10
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阅读理解

第三部分：阅读理解（共20小题，满分40分）

Many Chinese students who have learnt English for more than ten years are still unable to speak English very well when they meet a foreigner. They seem to have mastered the basic language structure, but a conversation in English will make them feel uneasy. They are afraid that other people might find out their mistakes.

It's unusual that many students who are bad speakers of English can write English perfectly. This proves that they are unable to organize their idea in English. The center of the problem is that they lack practice and confidence.

Why should you be afraid? Do you fear those foreigners with whom you are speaking? Don't be shy, they will not laugh at you just for a little mistake you make. The best way to get rid of trouble is to learn to speak by speaking more. I am sure that constant(经常的) practice will help you succeed.

56. What's the best title for the passage?

A. How to Speak to Foreigners          B. How to Study English Well

C. How to Organize the Idea in English   D. Practise Speaking English All the Time

57. Many Chinese students can write English very well, but they cannot speak English fluently because ________

A. they seldom meet foreigners    B. they seldom practise speaking English

C. they had no chance to speak English

D. they think it's enough to master the basic language structure only

58. So many Chinese students are afraid of speaking to foreigners because _____.

A. they are afraid they can't understand foreigners

B. they don't think their English is poor

C. they worry about making mistakes in their speaking

D. they didn't like speaking to foreigners

59. According to the passage, which of the following is NOT true?

A. We can speak English fluently by doing more speaking.

B. If you can write English perfectly, you are able to organize your idea in English.

C. If you can write good English composition, you can speak English very well.

D. Any Chinese students can't speak English fluently because they are afraid of making mistakes.

60. In the last paragraph, the expression "get rid of" means_______.

A. throw away     B. free oneself from     C. give up     D. do with

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