问题 问答题

某信用社2008年实现利息收入1865万元,如营业税率为5%,城市维护建设税为7%,教育费附加为3%,请计算出信用社应申报计提的以上三种税费余额及会计分录。(以万元为单位,保留小数点二位)

答案

参考答案:营业税额=1865万元×5%=93.25万元
城市维护建设税=93.25万元×7%=6.53万元
教育费附加=93.25万元×3%=2.80万元
会计分录为:
借:营业税金及附加 102.58万元
贷:应交税金——营业税、城市维护建设税 99.78万元
其他应付款——教育费附加 2.80万元

选择题
阅读理解

阅读理解。

      "It's over! Thank goodness!"

      School was over and I was tired. I sat at the front of the school bus.

      Janie, the driver, always tries to break the uncomfortable atmosphere (气氛) by talking. I try to listen

politely, but usually I'm too busy thinking about my day. On this day, however, her talk was worth listening

to.

      "My father's ill," she said to no one in particular (特别地). I could see worry in her eyes. I had never

seen her like this before. She always meets students with a smile.

      With a sudden chance of interest, I asked, "What's wrong with him?"

      With her eyes wet and her voice unusual, she answered, "Heart trouble." Her eyes lowered as she

continued, "I've already lost my mum, so I don't think I can stand losing him." I couldn't answer. My heart

ached for her.

      I sat on the seat thinking of the great pain my own mother was thrown into when her father died.

      I saw how hard it was, and still is, for her. I wouldn't want anyone to go through that.

      Suddenly I realized Janie wasn't only a bus driver, which was just her job. She had a whole world of

family and cares too.

      I shouldn't have been so selfish. I paid no attention to Janie because she was a bus driver. I had judged

her by her job and brushed her off as unimportant.

      I shouldn't have been so selfish and self-centered.

      Understanding people is an art.

1. When the students get on the school bus, Janie usually _____. [ ]

A. listens to music

B. talks about her own worry

C. sits on her seat without words

D. meets them with a smile

2. After she learned Janie's story, the writer thought of _____. [ ]

A. her father's death

B. her mother's pain

C. the ache of her own heart

D. the pain of Janie's parents

3. The writer felt herself selfish because she had _____. [ ]

A. thought of Janie as nothing but a driver

B. made only a few friends in the school

C. hardly thought of herself

D. never listened to others

4. In this passage the writer tries to tell us that _____. [ ]

A. losing parents makes people sad and helpless

B. understanding the people around us takes time

C. we should learn to understand the people around us

D. it's not right to judge the people around us by their clothes