问题 阅读理解

从下面选出正确的选项填空,使短文通顺、内容完整(有一个选项是多余的)。

  The world is an interesting place.Different people like different things.

  Some people like loud music.Other people don't. 1    

  Many people like sports, but they don't all like the same sports. In some

countries,cricket(板球运动) is a very popular sports. In others it is not popular

at all. No one plays it or watches it on TV. However, most people like soccer.

The World Cup is very popular.  2      

  Different people like different foods. Some people don't like meat.   3     

Some people don't like potatoes or bread. They prefer rice.

  _4_  Most people have their favorite colors. Some people like bright

colors. Others prefer pale colors. Many people like traveling. Different people

like different places. Some people like to go to the country. They like the fresh

air. Some people like to go to the cities. Because they like shopping.  5    

A. They like soft music.

B. Not everyone like the same colors.

C. Millions of people watch the games on TV.

D. Different people like different kinds of pets.

E. They eat fruit and vegetables most of the time.

F. Some other people enjoy beautiful places like the mountains or beaches.

答案

1-5 ACEBF

多项选择题
单项选择题 案例分析题

某运输企业位于市区,实行“营改增”后,申请认定为增值税一般纳税人。2014年10月发生如下业务:

1.为某企业运输一批原材料,取得不含税货运收入80万元、装卸收入5万元、仓储保管费3万元,上述收入均开具了增值税专用发票,且各项收入予以分别核算。

2.与甲运输企业(增值税一般纳税人)共同承接一项联运业务,收取全程货运收入135万元(不含税),并全额开具了增值税专用发票;将部分货运业务交给甲运输企业,支付给甲运输企业不含税运费45万元,并取得了甲运输企业开具的增值税专用发票。

3.将部分自有车辆对外出租,取得含税租金收入17.55万元,车辆保证金7.02万元。

4.将两艘运输用船对外出租,一艘签订程租合同,收取租金10万元,开具了增值税专用发票;另外一艘签订光租合同,收取不含税租金8万元,因承租方没有按照规定时间归还光租船只,收取违约金1万元。

5.将一幢委托他人承建的员工宿舍楼对外出售,取得销售收入1600万元,该宿舍楼的初始建造成本为700万元,已计提折旧280万元。

6.出售外购的办公楼一幢,取得销售收入2300万元,该办公楼系2009年购买,购买时支付买价1700万元,相关税费60万元。

7.本月自某汽车销售公司购进2辆运输用车辆,取得的增值税专用发票上注明不含税价款90万元,另支付车辆装饰费5265元、保险费7020元,均由汽车销售公司开具相关票据;本月购进汽油等取得增值税专用发票注明的增值税税额合计1.8万元。

根据上述资料,回答下列问题:

该企业10月份应缴纳营业税()万元。

A.75

B.112.18

C.107

D.110