问题 单项选择题


某家电厂为增值税一般纳税人,2006年5月发生如下业务:
(1)购入原材料支付价款250000元,取得,防伪税控增值税专用发票上注明税额 42500元。材料已验收入库,款项未付,专用发票已于当月税款的纳税申报期内向税务机关申请认证,通过后已申请抵扣。
(2)购入低值易耗品取得普通发票一张,支付价税合计9800元。
(3)购入包装材料支付价款21000元,取得防伪税控增值税专用发票上注明的税额 3570元。货款已付,材料当月未到达,因此当月也未申请认证。
(4)为本厂幼儿园购入桌椅、小床等,取得增值税专用发票,注明价款18000元,税额3060元。
(5)支付保险公司运输保险费20000元。
(6)销售给某大商场电冰箱500台,每台不含税售价为1800元。
(7)采取以旧换新方式向消费者销售洗衣机200台,每台含税售价为1602.9元,共收现金280000元(已扣除回收旧洗衣机作价款40580元)。
(8)采取分期收款销售方式销售洗衣机一批,含税销售货款514800元,成本340000元,合同规定分两期于5月20 、6月15口收回货款,每期257400元,货已发出。
(9)由于管理不善,致使库存原材料丢失,损失79560元(其中含增值税11560元)。
根据上述资料,计算并回答下列问题:(计算结果保留小数点后两位)

以分期收款方式销售洗衣机的销售额是( )。

A.170000元

B.340000元

C.257400元

D.514800元

答案

参考答案:C

解析:以分期收款方式销售洗衣机的销售额是257400元。

单项选择题
单项选择题

People can get emotional about immigration. Bill O’Reilly, a talk-show host, devoted a recent segment to the story of an illegal alien who got drunk and accidentally killed two attractive white girls with his car. If only he had been deported for previous misdemeanours, Mr. O’Reilly raged, those girls would still be alive. Another talk-show host, Geraldo Rivera, during an on-air shout-joust(争吵) with Mr. O’ Reilly, denounced his demagogic choice of story-angle as" a sin".

President George Bush tried again this week to bring a more rational tone to the debate. He urged the new Democratic Congress to revive the immigration reforms that the old Republican Congress killed last year. His proposal was broadly the same as before. He said he wanted to make it harder to enter America illegally, but easier to do so legally, and to offer a path to citizenship for the estimated 12m illegals who have already snuck in.

The first part faces few political hurdles and is already well under way. Mr. Bush expects to have doubled the number of Border Patrol agents by the end of next year. The new recruits are being trained. And to defend against the invading legions of would-be gardeners and hotel cleaners, the frontier is also equipped with high-tech military gizmos(小发明), such as unmanned spy planes with infra-red(红外) cameras. This may be having some effect. Mr. Bush boasted that the number of people caught sneaking over the border had fallen by nearly 30% this year.

And the controversial part of Mr. Bush’s immigration package--allowing more immigrants in and offering those already in America a chance to become legal -- is still just a plan. House Republicans squashed it last year. Mr. Bush senses a second chance with the new Democratic Congress, but Democrats, like Republicans, are split on the issue. Some, notably Ted Kennedy, think America should embrace hard- working migrants. Others fret that hard-working migrants will undercut the wages of the native-born.

Mr. Bush would like to see the pro-immigrant wings of both parties work together to give him a bill he can sign. The Senate is expected to squeeze in a debate next month. The administration is trying to entice law-and-order Republicans on board; a recent leaked memo talked of substantial fines for illegals before they can become legal and" much bigger" fines for employers who hire them before they do.

The biggest hurdle, however, may be the Democrats’ reluctance to co-operate with Mr. Bush. Some figure that, rather than letting their hated adversary share the credit for fixing the immigration system, they should stall until a Democrat is in the White House and then take it all. So there is a selfish as well as a moral argument for making a deal.

The underlined word "misdemeanours" (Line 3, Paragraph 1) can be replaced by ()

A. severe crimes

B. homicide

C. misbehaviors

D. nonsense doings