问题 阅读理解
阅读理解
想知道英国男孩Danny 在写给他的笔友Lin Tao 的信中都说了些什么吗?一起来看看吧!不过,看完信可别忘记回答问题哟!
Dear Lin Tao.
  Thank you for your letter. Do you want to know about my family? I live with my
mum, dad and grandma in a big house in London.
  I have a brother. His name is Janson and he's fourteen. He lives in Sydney in
Australia.
  Do you like games? I like soccer. I often play soccer with my friends.
  I have two pets. They are a cat and a dog. I want a bird, but my mother doesn't
like it.
  Please write to me.
                                Danny
1.Danny lives in__________.
A.a small house
B.London
C.Australia
D.Sydney
2.How old is Danny's brother?
A.11
B.12
C.13
D.14
3.There are__________people in Danny's family.
A.three
B.four
C.five
D.six
4.Danny often plays soccer with his _____.
A.mum
B.dad
C.grandma
D.friends
5.What's the Chinese for "pet"?
A.朋友
B.宠物
C.玩具
D.同伴
答案

1-5  BDCDB

单项选择题 案例分析题
问答题

某商贸企业为增值税一般纳税人,2009年5月初留抵税额8万元。当月发生如下业务:

(1)购进粮食两批:从一般纳税人企业购入,支付金额50万元,从小规模农业生产企业购入40万元,均取得增值税普通发票。购入其他商品支付不含税价款500万元,取得增值税专用发票;

(2)发生的水电费均取得增值税专用发票,自来水公司开具的发票上注明的水费是10万元,供电企业开具的发票上注明的电费是50万元;

(3)因管理不善造成年初所购货物毁损,损失货物的账面成本78万元,其中包含30%的粮食(均为从小规模农业生产企业购入并开具普通发票),剩余的是其他货物,并且在购入时货物发生的运输成本是账面成本的5%;

(4)向一般纳税人销售冰箱500台,开具的增值税专用发票上注明的价款总额为200万元。向小规模纳税人销售货物,开具的普通发票上注明的金额为36万元。向消费者个人销售货物,取得含税收入780万元,其中,销售粮食和植物油的含税收入为60万元;

(5)向老年福利院捐赠电风扇300台,开具的普通发票上注明的金额6万元;

(6)将上月购进的账面成本为58万元的床上用品用于换取家具商品一批,双方均已开具增值税专用发票。已知企业销售床上用品时的成本利润率是35%;

当月取得的增值税专用发票均已通过税务机关认证并申请抵扣。企业发生的运输费用均取得合法的普通发票并依法抵扣进项。

要求:根据上述资料,按下列顺序回答问题,每问均为合计数:

计算业务(2)中可抵扣的进项税额;