问题 阅读理解

Cold weather can be hard on pets, just like it can be hard on people. Sometimes owners forget that their cats are just as used to the warm shelter (住所) as they are. Some owners will leave their animals outside for a long period of time, thinking that all animals are used to living outdoors. This can put their pets in danger of serious illness. There are things you can do to keep your animal warm and safe.

Keep your pets inside as much as you can when the weather is bad. If you have to take them out, stay outside with them. When you’re cold enough to go inside, they probably are too. If you must leave them outside for a long time, make sure they have a warm, solid shelter against the wind, thick bedding, and plenty of non-frozen water.

If left alone outside, dogs and cats can be very smart in their search for warm shelter. They can dig into snow banks or hide somewhere. Watch them closely when they are left outdoors, and provide them with shelter of good quality. Keep an eye on your pet’s water. Sometimes owners don’t realize that a water bowl has frozen and their pet can’t get anything to drink. Animals that don’t have clean and unfrozen water may drink dirty water outside, which may contain something unhealthy for them.

小题1:What do we learn about pets from Paragraph 1?

A.They are often forgotten by their owners.

B.They are used to living outdoors.

C.They build their own shelter.

D.They like to stay in warm places.小题2:Why are pet owners asked to stay with their pets when they are out in cold weather?

A.To know when to bring them inside.

B.To keep them from eating bad food.

C.To help them find shelters.

D.To keep them company.小题3:If pets are left on their own outdoors in cold weather, they may ___.

A.run short of clean water

B.dig deep holes for fun

C.dirty the snow nearby

D.get lost in the wild小题4:What is the purpose of this text?

A.To solve a problem.

B.To give practical advice.

C.To tell an interesting story.

D.To present a research result.

答案

小题1:D

小题2:A

小题3:A

小题4:B

【文章大意】

本文是一篇说明文。文章给养宠物的人们提供了一些实用的建议。天气恶劣的时候,把宠物放在家里;天气寒冷的时候,注意让宠物有干净的水喝。

小题1:根据“Sometimes owners forget that their cats are just as used to the warm shelter (住所) as they are.”可知,猫等宠物也像人一样习惯于暖和的住所。所以D正确。

【考点定位】考查判断推理。

小题2:根据第二段中的“If you have to take them out, stay outside with them. When you’re cold enough to go inside, they probably are too.”可知:当你感到冷的时候就会进房间,它们也是如此。所以A正确。

【考点定位】考查细节理解。

小题3:根据文章第三段中的“a water bowl has frozen and their pet can’t get anything to drink”可知,当水盆被冻之后,宠物就可能找不到干净的水喝。故选A。

【考点定位】考查细节理解。

小题4:根据第一段的中心句“There are things you can do to keep your animal warm and safe.”可知,这是一篇说明文,其目的是为了给养宠物的人们一些实用的建议。

【考点定位】考查作者的写作意图。

解答题
问答题

北京市某生产企业为增值税一般纳税人,增值税适用税率为17%,2011年该企业销售自产货物的收入是9068万元,销售成本4000万元,其他业务如下:
(1)企业拥有房产原值1000万元,其中4月1日将临街原值100万元的房屋出租,当年取得租金是72万元。
(2)账上记载5月份直接对外捐赠自产产品一批,成本价126万元,市场不含税销售价格164万元;8月通过公益机构向养老院捐款550万元。
(3)企业全年发生的期间费用1500万元,其中业务招待费45万元,广告费1200万元;经查另有上年仍有未扣除完的广告费140万元。
(4)“营业外支出”账户中另列支缴纳的违反《环保法》的罚款5万元,违反经济合同的违约金6万元,缴纳税收滞纳金8万元。另外,10月税务机关查处发现2010年有偷税行为,被处10.2万元的罚款。
(5)已计入成本费用的工资、薪金总额960万元,拨缴工会经费19.2万元并取得工会经费收入专用收据,实际发生福利费支出148.8万元,实际发生职工教育经费24万元。
(6)受国家房产调控政策影响,企业账面价值为3000万元的投资性房地产,到年底公允价值为2500万元。(企业采用公允价值模式计量)
(说明:当年税务机关核定的准予抵扣的进项税额是748.3万元,当地规定房产税按房产原值一次扣除30%后的余值计税,假定房产税未计入期间费用。)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数。

计算2011年企业应缴纳的增值税;