问题 阅读理解

阅读表达。

[1]The best way to make your senior year fun is to make sure everything you need to get taken care of

is done during your junior year of high school.There are so many things that need to be done, not only to

make sure you have enough credits (学分) to graduate from high school, but to make sure that you have

what you need all ready to go to college.

[2]Take all your AP (大学预修课程) classes before your senior year, or if you can, make sure you have as many as possible.On the other hand, make sure that you know what is going on with your________________.Students'college searches play a very important part in college study.

[3]Work out where you are going to school, so you can decide if you need a car, or can get a job in the

area, or have to work in the college.This_will_help_you_think_about_how_much_money_you_will_need_

to_save_to_get_you_through_your_first_semester_at_school.

[4]Make sure you know when you can apply (申请) to colleges, and which ones you can apply to now.

You can apply to some schools whenever you feel like, but it is usually easier to apply as early as possible, since they only take a certain number of students per year.

[5]So simply, make sure you have all your bases covered.Also make sure that you are set for college, so

that all you have to do is make sure that you have a great senior year of high school!

1. What's the passage mainly about?(Please answer within 15 words.)

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2. Which sentence in the passage is the closest in meaning to the following one?

You must know the proper time when you can apply to colleges and the schools which you can apply to

at present.

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3. Fill in the blank in Paragraph 2 with proper words.(Please answer within 5 words.)

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4. What is the best way to make your senior year more enjoyable?(Please answer within 20 words.)

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5. Please translate the underlined part in Paragraph 3 into Chinese.

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答案

1.How to make your senior year fun and easy.

2.Make sure you know when you can apply to colleges,and which ones you can apply to now.

3.college search

4.To make sure everything you need to get taken care of is done during your junior year of high school.

5.这将帮助你考虑你需要攒多少钱才能度过你在学校的第一学期.

单项选择题 案例分析题

甲企业为某市一家酒厂(增值税一般纳税人),主要生产白酒、啤酒。2014年3月发生如下业务:

(1)外购原材料,取得增值税专用发票注明价款200万元,增值税税额34万元,运输途中发生合理损耗5%。

(2)外购酒精,取得增值税专用发票注明价款60万元,增值税税额10.2万元,当月领取80%用于勾兑生产白酒。

(3)向乙商贸企业销售A牌白酒80吨,取得不含税销售额400万元,同时收取白酒包装物押金20万元。采取分期收款方式向丙商贸企业销售A牌白酒20吨,不含税总价款100万元,合同规定分四个月等额支付,由于购买方资金紧张,当月只收回20万元。

(4)向某大型超市销售啤酒500吨,每吨不含税售价0.28万元,另收取包装物押金13万元。

(5)将新研发的高档白酒6吨赠送给关系客户,总成本120万元,成本利润率10%,无同类产品市场价格。

(6)将20吨自产B牌白酒用于抵偿债务,B牌白酒最低不含税销售价格为10万元/吨,平均不含税销售价格为14万元/吨,最高不含税销售价格为18万元/吨。

(7)因包装物逾期未退,没收1月份销售啤酒收取的包装物押金10万元,以及1月份销售白酒收取的包装物押金30万元。

相关资料:酒精消费税税率5%,白酒消费税比例税率20%,定额税率每斤0.5元;啤酒每吨出厂价格在3000元(含3000元,不含增值税)以上的,适用消费税税率为每吨250元,每吨出厂价格在3000元以下的,适用消费税税率为每吨220元。相关票据已在当月通过认证并抵扣。

要求:根据上述资料,回答下列问题。

甲企业2014年3月应缴纳城市维护建设税和教育费附加()万元。

A.34.92

B.27

C.30.12

D.34.6

单项选择题