资料二：某企业为一般纳税人，2011年1月发生以下几笔购销业务：(1)购入原材料，取得的增值税专用发票上注明的价款为40万元。(2)销售企业生产的应税甲产品，开具普通发票，取得的含税销售额为11.7万元。(3)销售企业生产的应税乙产品，取得不含税销售额为50万元。(4)企业为职工幼儿园购进一批儿童桌、椅、木床，取得的增值税专用发票上注明的价款为1.8万元。(5)向农业生产者购进作为生产原料的免税农产品，买价为3万元。(6)出租房屋取得租金10万元。[要求] 根据上述资料，回答下列小题。
该企业当期销项税额为______万元。
A．10.49
B．10.2
C．8.5
D．9.15
参考答案：B
解析： 当期销项税额=11.7÷(1+17%)×17%+50×17%=1.7+8.5=10.2(万元)。
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| Have you ever had problems in your life and don't know how to be happy? If 1 , you will find Being Happy Teenager written by Australian writer Andrew Matthews 2 . In his book,Matthews 3 us how to have a happy life and answer the questions of teenagers. There are 4 subjects such as parents and friends, and the book says we should stop 5 and forgive (宽恕). The 6 tells us useful skills such as how to put what you have learned into pictures of your mind to 7 your memory better. Many teenagers think 8 happiness comes from a good exam result 9 praise (赞扬) from other people. But you can 10 be happy when there are no such "good" things. Success comes from a good attitude. If you 11 problems, you will have success in the future. Some school students have 12 such as being too tall or too short. But Matthews tells us that happiness comes from thinking about things 13 a positive (积极的) way. If you are 14 , people notice you and you can get a better view at the movie; if you are short, your clothes and shoes take less 15 in your bedroom! This is Matthews' most important lesson: you choose to be happy! |
| ( )1. A. so ( )2. A. well ( )3. A. asks ( )4. A. few ( )5. A. to be angry ( )6. A. book ( )7. A. forget ( )8. A. that ( )9. A. yet ( )10. A. either ( )11. A. hear from ( )12. A. questions ( )13. A. at ( )14. A. short ( )15. A. money | B. not B. useful B. says B. a little B. being angry B. movie B. change B. what B. so B. already B. learn from B. chances B. on B. tall B. time | C. do C. easily C. tells C. much C. becoming happy C. story C. make C. which C. but C. almost C. come from C. problems C. by C. strong C. place | D. such D. excited D. talks D. many D. be sad D. song D. have D. if D. or D. also D. get to from D. challenges D. in D. weak D. room |