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光明酒厂（增值税一般纳税人）2004年5月委托大海酒厂加工滋补药酒，在加工合同中列明原材料实际成本30000元，取得的酒厂开具的增值税专用发票上注明加工费及辅助材料成本共计6000元，当地无同类酒品售价。生产企业本月收回药酒1000公斤。已知滋补药酒消费税税率为10%。则下列关于光明酒厂与大海酒厂双方的纳税义务中，正确的有（）。

A．大海酒厂应纳增值税1 020元

B．光明酒厂应负担消费税4 000元

C．光明酒厂应抵扣增值税进项税额1 020元

D．大海酒厂应代收代缴消费税4 000元

答案

参考答案：A, B, C, D

阅读理解
阅读理解。
                                                               A 
     Do you know anything about the etiquette of ancient China? Recently students in Zhengzhou
No. 11 Middle School learned about it.  The students wore hanfu,  the traditional Han style costumes.
They learned about the etiquette of the times, like how to bow and greet. When they bowed, they put
their feet together and looked directly into the other person's eyes.

                                                                    B  
     The most expensive sandwich is made in a restaurant. It sells for ￡ 85. 50. Giorgio, the owner of
the sandwich, said, "It's delicious! The beef simply melts (融化) in your mouth. " Even though ￡85.  50
for a lunchtime sandwich is probably too expensive for most shoppers, Giorgio believes that some
Londoners won't be afraid of the price.

                                                                    C  
     The cheetah is the fastest land animal. it can reach 97 kilometers an hour in three seconds. South
Africa's Habana is regarded as the fastest rugby (橄榄球) player. The 23-year-old can run 100 meters
in 11 seconds. Habana raced cheetah. Habana did it for charity. He was given a 30-meter head start.
The race between the two was a draw (平局）

                                                            D   
      Manuel is a very fat man.  He once weighed over a half ton.  A few days ago, he left his house for
 the first time in five years. He went outside on his bed to meet his neighbors. "The sky is beautiful and 
blue and I really want to enjoy the sun," said Manuel.  He once weighed 1 235 pounds. He now weighs 
about 840 pounds. He says he will try his best to weigh 265 pounds. Doctors say he may need three or
 four  years to do that.

                                                                   E  
     A British tennis player designed the Nubrella. The Nubrella is the world's first hands-free umbrella.
 He says it will never turn inside-out in strong winds. The Nubrella weighs about 2kg and costs ~ 30.
 You wear the Nubrella on your shoulders and open it when touching the button.  And because it is 
hands-free, users can chat on their cell phones or ride bikes at the same time.
请给以上新闻稿选择适当的标题。
( )1. Back to the Past          
( )2. No-Hands Umbrella        
( )3. As Fast as a Cheetah      
( )4. Most Expensive Sandwich  
( )5. Half Ton Man Loses Weight
根据新闻材料提供的信息，判断正（T）误（F）。
(    )6.  Recently students in Zhengzhou No. 11 Middle School. learned about the etiquette of ancient China.
(    )7.  The most expensive sandwich sells for ￡ 85. 50.                                                  
(    )8.  Habana, the rugby player, is twenty-four years old.                                              
(    )9.  Now the fat man Manuel only weighs about 265 pounds.                                              
(    )10.  The Nubrella was designed by a British tennis player.                                            
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问答题 简答题

P101A/B的结构和工作原理？
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