问题 阅读理解

阅读理解

       When should you start to buy Christmas presents?One week before the day? Two weeks?

Western children start buying presents months before Christmas Day. As the day comes nearer,

children write lists of what presents they want to give and receive.

        Big shopping streets get crowded from late November. Everyone counts down"the number

of shopping days left until Christmas". Stores put up colored lights, and Christmas trees. You will

hear Christmas songs like Jingle Bells in shop after shop. Some stores offer many dolls, stuffed

animals and computer games. You can play with them to see if you like them-there are people to

show you how things work.

       People try to get to the shops early, to buy presents before they sell out. In the week before

Christmas, shops stay open late. Some stores open their doors at 9 am and close them at 9 pm,not

9 am until 5:30 pm as normal. It's very tiring for salespeople !

       Some people save for months before the holiday,to have enough money to spend on their friends

and family. But not everyone goes shopping for Christmas presents. Some people like to make their

own gifts and cards.

1. When should Western children start to buy Christmas presents?

A. December.              

B. November.

C. October.                

D. September.

2. You may see some things in stores during the Christmas season except ___ . 

A. computer games          

B. Jack-O-Lanterns

C. colored lights            

D. Christmas trees

3. People try to get to the shops early to buy presents because         .

A. the shops have many presents

B. the shops stay open late

C. they are afraid to buy no presents

D. the shops are crowded

4. You can go shopping at        in the week beforeChristmas.   

A. at 8 am                

B. at 9 am

C. at 10 pm                

D. at 11 pm

5. The article is mainly talking about         

A. Christmas trees

B. Christmas parties

C. Christmas presents

D. shopping for Christmas

答案

1-5 B B C B D

多项选择题
问答题

顺畅股份有限公司(以下简称顺畅公司)系工业企业,为增值税一般纳税人,适用的增值税税率为17%,销售单价除标明为含税价格外,均为不含增值税价格。顺畅公司2008年12月发生如下业务:
(1)12月3日,向甲企业赊销A产品50件,单价为20000元,单位销售成本为 10000元。
(2)12月15日,向丁企业销售材料一批,价款为700000元,该材料发出成本为500000元。当日收取面值为819000元的票据一张。
(3)12月18日,丙企业要求退回本年11月25日购买的20件A产品。该产品销售单价为20000元,单位销售成本为 10000元,其销售收入400000元已确认入账,价款尚未收取。经查明退货原因系发货错误,同意丙企业退货,并办理退货手续和开具红字增值税专用发票。
(4)12月20日,收到外单位租用本公司办公用房下一年度租金600000元,款项已收存银行。
(5)12月21日,甲企业来函提出12月3日购买的A产品质量不完全合格。经协商同意按销售价款的10%给予折让,并办理退款手续和开具红字增值税专用发票。
(6)12月31日,计算本月应交纳的城市维护建设税8377.6元,其中产品销售应交纳7544.6元,销售材料应交纳833元;教育费附加3590.4元,其中产品销售应交纳3233.4元,销售材料应交纳 357元。
要求:根据上述(1)~(6)业务编制相关的会计分录。
(答案中的金额以元为单位;“应交税费”科目须写出二级和三级明细科目,其他科目可不写出明细科目)。