问题 单项选择题

(一)位于市区的某化妆品厂为增值税一般纳税人(有出口经营权),化妆品最高售价0.15万影每箱,平均售价0.12万形箱,成套化妆品O.3万形套,均为不含税售价。2009年10月、11月发生下列经济业务:(1)10月购进业务:从国内购进生产用原材料,取得增值税专用发票,注明价款500万元、增值税85万元,支付购货运费30万元,运输途中发生合理损耗2%;从国外进口一台检测设备,关税完税价格26万元,关税税率20%。(2)10月产品、材料领用情况:在建的职工文体中心领用外购材料,购进成本24.65万元,其中包括运费4.65万元;生产车间领用外购原材料,购进成本125万元;下属宾馆领用为本企业宾馆特制的化妆品,生产成本6万元。(3)10月销售业务:内销化妆品1700箱,取得不含税销售额200万元;销售成套化妆品,取得不含税销售额90万元,其中包括护发品6万元,发生销货运费40万元;出口化妆品取得销售收入500万元人民币;出口护发品取得销售收入140万元人民币。(4)11月购进业务:从甲企业购进胭脂、香水等原材料,取得增值税专用发票,注明价款260万元、增值税44恕万元;从某物资公司购进劳保用品,取得税务机关代开的增值税专用发票,{注明价款100万元、增值税3万元;从某汽车厂购进小轿车,用于厂部接待使用,取得增值税专用发票,注明价款30万元、增值税5.1万元。(5)11月销售业务:内销化妆品2500箱,取得不含税销售额300万元,销售成套化妆品550套,取得不含税销售额165万元,由于购货方延期支付货款,根据合同规定,收取延期付款利息4.68万元;出口化妆品取得销售收入420万元人民币。(6)11月产品、材料领用业务:本月领用库存外购已税化妆品继续生产高档化妆品,该批化妆品买价120万元。(7)11月以j800箱化妆品与某企业换取原材料,合同约定,化妆品按平均价计价,原材料等价供应,{双方均按合同约定价款开具增值税专用发票。(8)11月加工业务:为某影视公司演员加工订做油彩以及卸妆油,收取价税合计93.6万元,另外赠送30套自产成套化妆品给影视公司试用,假定化妆品和护发品的出口退税率为13%,本月发生的运费均取得货运发票,取得的相关凭证符合税法规定,在本月认证抵扣,出口业务单据齐全并符合规定,在当月办理退税手续。根据上述资料,回答下列问题:

2009年10月该化妆品厂应退增值税()万元。

A.13.28

B.15.02

C.42.15

D.83.20

答案

参考答案:B

阅读理解

阅读理解。

     Mrs. Weeks was reading a newspaper story to her class. The story said: Were you ever in a hospital

 when you were small? How did you feel? The doctors in Children's Hospital are asking for money for

  children's toys(玩具). Some children in the hospital must stay in bed for many weeks. Toys are needed to

  keep these sick (生病的) children happy and quiet. Money for them can be sent to the hospital. After

 Mrs. Weeks read the story, she said, "This story gave me an idea." "You want us to bring some money for

  the toys." "We could bring some of our own toys." "We could bring some of our own toys for the

  children in the hospital," said the boys and girls one after another. "Well, your ideas would be nice,"

 Mrs. Weeks said, "but mine is different." "We could make some toys," shouted one of them. Mrs. Weeks

  smiled. "Do you think you could make toys?" she asked. "Yes, yes," the whole hospital answered.

 "Great! Let's begin to make toys tomorrow," said Mrs. Weeks. On Saturday afternoon, Mrs. Weeks

  took children to the hospital with the toys made by her students. The children in the hospital felt happy,

  too. A few days later, Mrs. Weeks read another newspaper story to the class: Some school pupils

 brought toys to Children's Hospital last week. The toys were made by pupils of Grade Three in Green

 Street School. The doctor said, "We have never had so many wonderful toys. Our children are very

 happy with them. They say, 'Thank you, Grade Three.'"

1. Doctors in Children's Hospital didn't have _____ to keep the sick children happy and quiet.

    A. enough toys      

    B. enough time      

    C. parents              

    D. good medicine

2. What was the first newspaper story mainly(主要)about?

    A. Sick children needed help in Children's Hospital.

    B. Doctors in Children's Hospital were very kind.

    C. Mrs. Weeks read stories to her students.

    D. The boys and girls gave their toys to the children in Children's Hospital.

3. What did Mrs. Weeks ask the class to do?

    A. To give some money to the children in the hospital.

    B. To send some of their own toys to the children in the hospital.

    C. To make some toys themselves and give them to the children in the hospital.

    D. To collect some money and buy some toys for the children in the hospital.

4. Who sent the toys to the hospital?

    A. The teacher and the monitor.

    B. Two of the class.

    C. The teacher.

    D. The teacher and all the pupils in the class.

5. What Mrs. Weeks really wanted to do is to_____ .

    A. let everyone know her class

    B. save some money for toys

    C. make herself famous

    D. teach the pupils to be helpful to others

单项选择题