问题 阅读理解

阅读理解。

     Handbags are one of the signature statements for every fashion conscious woman. Lauren Bush and Ellen

Gustafson have managed to turn this accessory into a necessity in the struggle to feed the world's hungry

children, one handbag at a time. "There's no other choice," Gustafson said. "We have to help them get into

school. That's the only choice we have."

     The pair met four years ago through their work with the United Nations. What they saw inspired the launch

of their collection FEED.

     Their first bag, a $ 60 reusable shopping one, provides a school meal for a child anywhere in the world for

an entire a year, "World hunger seems so far away and so overwhelming (势不可挡的) for most people," Bush

said."So to know exactly what you're doing is great."

     FEED now has a dozen styles in some of New York's most popular stores. Prices range from $ 15 to $ 195.

The cost varies because each bag provides help in a different way and says so right on the back.

     When the earthquake hit Haiti, FEED designed the "FEED Haiti 50" bag. It provides 50 school lunches for

children there. "That meal that a child gets in school is almost certainly the only proper meal that they get

everyday," said Marcus Prior, UN spokesperson in Haiti.

     Every year hunger and malnutrition kill more people in developing nations than AIDS, malaria, and

tuberculosis combined. That's 3 million children who never make it to their fifth birthday. 300 million other

children go to bed hungry every night.

     Since 2007, FEED has donated $ 5. 5 million to the UN World Food Program. "Hunger is a very terrible

feeling, it's a very terrible way to die," Gustafson said. "To know that just through selling a product we can

help them get the most essential to human life-food to thrive-is very powerful."

1. What's the purpose of the launch of FEED?

A. To help the hungry children.

B. To recycle the waste handbags.

C. To promote the sales of handbags.

D. To make all the children receive a good education.

2. Which of the following is True about the FEED handbag?

A. It has only one style.

B. Its price stays the same.

C. It is popular with lots of women.

D. The help it offers is marked on the back.

3. From what Gustafson said in the last paragraph, we can infer that ____.

A. she was afraid of dying from hunger

B. she was proud of what they did

C. she had ever suffered hunger

D. she called on people to help the hungry

4. The underlined word "malnutrition" in the sixth paragraph probably means ____.

A. poor nutrition

B. depression

C. balanced diet

D. super nutrition

答案

1-4: A D B A

单项选择题

某制药厂为增值税一般纳税人,2006年4~6月份发生如下业务:
(1)4月5日,销售药品价款10万元(不含税),贷款及税款已经收到;
(2)4月7日从某农场购进玉米收购凭证上注明数量100吨,单价1000元,款已经付清,玉米验收入库;
(3)4月13日收购农民个人玉米50吨,单价1020元,开具由税务机关统一监制的“收购农产品专用发票”,玉米验收入库;
(4)4月20日销售药品一批,价值20万元(不含税),货物已经发出,款尚未收到;
(5)5月8日从小规模纳税人购入玉米5吨,单价1240元,取得普通发票;
(6)5月15日采取分期收款发出药品一批20万元(不含税),制造成本15万元,合同约定分三期收款,发货时收取货款和税款的50%,其余货款和税款6、7月两月等额收回,5月份收到货款8万元;
(7)5月19日,销售药品一批,销售额100万元(不含税),支付运输部门运费2000元,货款存入银行,取得运费票据;
(8)5月21日,购入原材料一批,取得增值税专用发票注明的价款为20万元,税款3.4万元,款项已付,原材料入库;
(9)5月25日,上月发出货物被退回一部分(药品不符),有关证明齐全,价税合计 58500元,药品入库;
(10)6月12日,把一批药品销售给医院,价款12万元,税款2.04万元,货物已经发出,款项已经收到;
(11)6月20日购入玉米10吨,取得增值税专用发票注明的单价为1050元/吨,付款并入库;
(12)6月30日盘点原材料,4月份从农民个人购入的库存玉米发生霉烂变质20吨,成本17748元。上月赊销药品,本月未收到货款及税款。
根据上述资料回答下列问题:

5月份分期收款销售药品的销项税额为( )元。

A.17000

B.13600

C.34000

D.30000

改错题