问题 阅读理解

Flexible working hours, homeworking opportunities and cover for emergencies or school holidays are the top concerns for working mothers, according to a British survey on Thursday.

The survey of 1,677 people by specialist employment advice website workingmums.co.uk showed that despite a tougher job climate, in which redundancies(裁员) had risen dramatically during the crisis, mothers demanded for a more flexible schedule.

Flexible hours for full-time jobs came top of the list for 85 percent of respondents who were asked what they thought made for a family-friendly employer. That came just ahead of homeworking opportunities.

“Flexibility is really key and able to help achieve an element of work/life balance,” workingmums.co.uk founder Gillian Nissim told reporters.

She said the crisis had not reduced the urgency of this issue for working mums and that employers who want to be prepared for the eventual upturn would do well to listen to them rather than risk losing them to more forward-thinking rivals.

Many women said they had considered setting up their own business as a way around the flexibility problem and nearly half (45 percent) of respondents said they had looked into it.

Nissim said the workingmums.co.uk database alone showed that on average working mums have more than 15 years of work experience and a range of valuable skills picked up in the workplace and from their parenting experiences.

“So the benefits to employers of being able to accommodate (适应) a degree of flexibility is significant,” she said.

Part-time work, flexibility around emergency cover or school holidays were the next highest concerns with extended maternity (产假) pay as well on the list of concerns.More than half (54 percent) of respondents said they would accept a less well-paid job in return for flexibility, with 40 percent prepared to consider this option.

小题1:The passage mainly discuss the problem of _______.

A.working mothers requiring flexible working hours.

B.working mothers planning to set up their own businesses.

C.well-paid jobs.

D.unemployment at the time of financial crisis.小题2: Flexibility of working hours can help women _______.

A.to have an extended maternity.

B.to have opportunities to operate their own companies.

C.to strike a balance between work and life.

D.to pick up a range of valuable skills.小题3:It can be inferred from the last paragraph that _____.

A.40 percent of the respondents are ready to have less-paid jobs instead of full-time jobs.

B.more than half of the respondents would accept a less well-paid job if they were given a job of flexible hours.

C.the highest concern of working mums is about part-time work.

D.women were more concerned about extended maternity pay than school holidays.小题4: If you are the editor of a newspaper, which column will you fit this article in?

A.Advertisements.

B.People.

C.Education.

D.Career.

答案

小题1:A

小题2:C

小题3:B

小题4:D

单项选择题
单项选择题

甲企业为生产企业,乙企业为运输企业,丙企业为商业零售企业。甲、乙、丙企业均为增值税一般纳税人,2013年10月发生以下业务:

(1)10月6日丙企业采用分期付款方式从甲企业购入家用电器,双方签订的合同中规定:购销金额12万元(不含税),货款分三次等额支付,每月16日为付款期。但至本月底并未付款,甲企业为了及时收回货款,本月按销售金额全额开具了增值税专用发票。

(2)甲企业当月购进一批生产用原材料,由乙企业负责运输,已支付货款和运费,取得经税务机关认证的防伪税控系统增值税专用发票上注明的货物销售额20万元,税金3.4万元,货已入库。取得乙企业开具的运输业增值税专用发票注明的金额为1万元。

(3)甲企业销售给丙企业一批货物,采用委托银行收款方式结算,货已发出并办妥托收手续。开具的防伪税控系统增值税专用发票上注明销售额30万元,税金5.1万元。丙企业当月付款60%,其余下月付清,本月专用发票已经税务机关认证。该货物由乙企业负责运输,乙企业收取不含税运输费用0.6万元,按合同规定,该款项应由丙企业承担,但是由甲企业代垫运费,甲将抬头为丙企业的运输业增值税专用发票转交给丙企业,丙企业已将运费付给了甲企业。

(4)甲企业从丙企业购进货物,取得经税务机关认证的防伪税控系统专用发票上注明的销售额5万元,税金0.85万元。另外甲企业将上月外购价值4万元的货物发给职工作为春节礼品。

(5)因质量问题,丙企业退回上月从甲企业的进货80件,每件不含税价0.06万元(已抵扣过进项税),丙企业取得的税务机关开具的进货退出证明单,退货手续符合规定。

(6)本月10日甲企业又以销售折扣方式销售给丙企业一批货物,开具防伪税控系统专用发票上注明销售额18万元,合同约定的折扣规定是5/10、2/20、N/30。丙企业提货后于本月18日就全部付清了货款,并将专用发票到税务机关认证。该货物由乙企业负责运输,甲企业支付给乙企业的运费为0.3万元,取得乙企业开具的运输业增值税普通发票。

(7)丙企业本月零售货物,取得零售收入35.1万元;销售已使用1年的小汽车一辆,取得含税收入17.55万元。

(8)上月丙企业采取预收款方式销售一批货物,取得含税预收款40.95万元,合同约定10月15日发出全部货物。丙企业本月按照合同约定如期发出全部货物,并给对方开具增值税普通发票。

根据上述资料,回答下列问题

甲企业当期准予抵扣的进项税额为()万元。

A.2.16

B.2.23

C.4.30

D.3.68