问题 完形填空
完型填空。
     Many students find the experience of attending university lectures to be a confusing and frustrating
experience. The lecturer speaks for one or two hours, perhaps   1   the talk with slides, writing up important
information on the blackboard,   2   reading material and giving out  3  .The new student sees the other
students continuously writing on notebooks and   4   what to write. Very often the student leaves the lecture
   5   notes which do not catch the main points and   6   become hard even for the   7   to understand.
      Most institutions provide courses which   8   new students to develop the skills they need to be   9  
 listeners and note-takers.   10   these are unavailable, there are many useful study-skills guides which  11  
learners to practise these skills   12  . In all cases it is important to   13   the problem   14  actually starting your
studies.
     It is important to   15   that most students have difficulty in acquiring the language skills   16   in college
study. One way of   17   these difficulties is to attend the language and study-skills classes which most
institutions provide throughout the   18   year. Another basic   19   is to find a study partner   20   it is possible
to identify difficulties, exchange ideas and provide support.
( )1. A. extending     
( )2. A. attributing   
( )3. A. assignments   
( )4. A. suspects       
( )5. A. without       
( )6. A. what           
( )7. A. teachers       
( )8. A. prevent       
( )9. A. effective      
( )10. A. Because       
( )11. A. enable       
( )12. A. independently 
( )13. A. evaluate     
( )14. A. before       
( )15. A. predict       
( )16. A. to require   
( )17. A. preventing   
( )18. A. average       
( )19. A. statement     
( )20. A. in that       

B. illustrating  
B. contributing  
B. information    
B. understands      
B. with            
B. those            
B. classmates      
B. require        
B. passive          
B. Though           
B. stimulate    
B. repeatedly       
B. acquaint       
B. after          
B. acknowledge       
B. required       
B. withstanding  
B. ordinary        
B. strategy        
B. for which      

C. performing         
C. distributing        
C. content             
C. wonders             
C. on                 
C. as                 
C. partners           
C. assist             
C. relative            
C. Whether               
C. advocate         
C. logically             
C. tackle             
C. while              
C. argue               
C. requiring           
C. sustaining       
C. normal             
C. situation           
C. with whom         

D. conducting                 
D. explaining                 
D. definition              
D. convinces                 
D. except                   
D. which                   
D. students                   
D. forbid                     
D. expressive                 
D. If                      
D. prevent                
D. generally                  
D. formulate                 
D. for                   
D. ignore                      
D. are required           
D. overcoming            
D. academic                 
D. suggestion               
D. such as             

答案

1-5: BCACB  6-10: DDCAD   11-15: AACAB   16-20:  BDDBC

判断题
单项选择题

某市汽车制造厂为增值税一般纳税人,主要生产A牌汽车、B牌汽车,该A品牌汽车出厂价不含税价格60万元,最高不含税售价每辆75万元。B牌汽车的出厂价不含税价格 15万元,最高不含税售价每辆17.58万元。2008年8月发生如下几笔业务:
(1) 从某轮胎厂购进一批汽车轮胎,货物已验收入库,专用发票注明不含税价格80.5万元,支付运费4万元,装卸费1.5万元;从甲汽车制造厂购入一批已税乘用车底盘(排量为2.0升)用于改制生产B牌小汽车,取得防伪税控系统增值税专用发票,注明销售额400万元,货物已经验收入库;从某汽车备件厂家购进相关的附助材料备件等,取得防伪税控系统增值税专用发票,注明销售额55万元,货物已经验收入库。
(2) 本月购进劳保用品,取得防伪税控系统增值税专用发票,注明销售额12万元,本月生产部门领用劳保用品的70%。
(3) 与某厂家签订合同,以本厂生产的30辆A牌汽车与该厂家的汽车灯交换,汽车厂按每辆60万元进行结算抵顶,汽车制造厂另外支付了汽车灯(含税)补价5万元,双方均开具了防伪税控系统增值税专用发票。
(4) 进口电子检测设备一台自用,到岸价格为50万元人民币,另外发生境内运费2.5万元、安装调试费3.9万元,关税税率10%;进口一批发动机,成交价为离岸价格25万美元,发生境外运费及保险费共计2.8万美元,发生境内运费5万元,关税税率为25%。上述进口货物缴纳进口环节各项税金后海关放行,并取得完税凭证,境内运费已取得合规货运发票。
(5) 将外购发动机用于生产A牌汽车,本月车间领用其中的80%用于生产A牌汽车,对外销售15辆A牌汽车,取得不含税销售额900万元。
(6) 向奥运会赞助A牌汽车5辆,按单位成本48万元,计入“营业费用”账户;以出厂价格用10辆A牌汽车抵偿欠外单位的货款。
(7) 当月销售以已税乘用车底盘(购进的底盘全部耗用)生产的B牌汽车50辆,收取了价税合计877.5万元。
(轮胎的消费税税率3%,A牌汽车的消费税税率为20%,B牌汽车的消费税税率为 15%,美元/人民币=1/6.9)
根据上述资料回答下列问题:

该企业本月应纳国内销售环节增值税税额( )万元。

A.298.30

B.298.65

C.294

D.300.69