问题 阅读理解

阅读理解

       Mr. King works in a shop and drives a car for the manager. He drives carefully and can keep calm in

time of danger. And he escaped from several accidents. The manager pays him more and the traffic policemen often speak highly of him.

       Mr. Baker,one of his friends,works in a factory outside the city. It's far from his house and he has to

go to work by bus. As the traffic is crowded in the morning, sometimes he's late for the work. His manager warns the young man that he will be sent away unless he gets to his

office on time. He hopes to buy a car, but he hasn't enough money. He decides to buy an old one. He went to the flea(眺蚤) market and at last he chose a beautiful but cheap car. He said he wanted to have a trial(试验) drive,the seller agreed. He called Mr King and asked him to help him.

       Mr King examined the car at first and then drove it away. It was five in the morning and there were

few cars in the street.  At first he drove slowly and it worked well.  Then he drove fast.  And when he

reached a crossing,the lights turned red. He tried to stop it,but he failed and nearly hit an old woman who was crossing the street. A policeman told him to stop,but the car went on until it hit a big tree by the road.

       " Didn't you hear me?" The policeman asked angrily.

       "Yes,l did, sir,"  said Mr King, " Since it doesn't listen to me,can it obey you?"

1. From this passage,we know Mr. King                    .

A. is a careless man and can't obey the police      

B. isn't good at driving

C. is an excellent driver                      

D. has his own car

2. Mr King is paid more because he                    .

A. always drives very slowly                  

B. is not afraid of danger

C. had driven for years                        

D. drives very well

3. Mr Baker went to the flea market to                  .

A. buy a second-hand car                      

B. have a trial drive

C. choose a new car                          

D. sell his old car

34..Mr King tried to stop the car when                    .

A. he saw an old woman crossing the street        

B. he saw a big tree

C. the traffic lights turned red                  

D. the policeman shouted angrily at him

5. Which of the following is TRUE?

A. Mr King will be sent away if he keeps being late.

B. Mr Baker can't afford to buy an old car.

C. Mr King didn't hear the policeman.

D. Something was wrong with the car.

答案

1-5 C D A C D

问答题

位于市区的某医药制造企业为增值税一般纳税人,2011年发生以下业务:
(1)销售一批药品给某医院,取得不含税销售收入120万元。
(2)5月购进税控收款机抵扣信息的扫描器具一批,取得增值税专用发票,发票注明价款为2万元,税金为0.4万元。
(3)折扣销售A药品给甲代理商,在同一张增值税专用发票上注明销售额100万元、折扣额12万元;另外,销售给甲代理商B产品200件,B产品不含税售价每件2800元。
(4)将新研制的一批新药品B直接赠送给客户,成本价18万元,成本利润率为12%,该新药品无同类产品市场销售价格(已计入营业外支出)。
(5)7月外购原材料一批,取得增值税专用发票注明价款200万元、增值税30万元,支付运输费16万元,取得货运发票,当月因管理不善损失外购材料20%;8月从小规模纳税人处购进一批材料,取得普通发票,价税合计6万元。
(6)10月进口一批药品加工设备,关税完税价格20万元,进口关税税率为10%。
(7)发生管理费用88万元,其中,管理费用中有当期列支的招待费60万元。
(8)当年发生广告和业务宣传费22万元。
(9)上年超过税前扣除标准扣除的广告和业务宣传费是50万元。
(10)税务机关核定的准予扣除的销售成本是40万元。
要求:根据以上资料,按照下列序号计算回答问题,每问需计算合计数。

计算企业税前准予扣除的销售费用。

单项选择题