问题 多项选择题

某进出口公司从香港ABC公司购进英国无线电台高频(VHF)零备件一箱,毛重37公斤,净重20公斤。香港ABC公司发票价格如下: Sekecter switch and plug-in test cable HK $ 2989.30 Portable test meter and turning kit HK $ 750.00 One lot of spares HK $ 7876.00 HK $11615.30 Freight and insurance (from London to Hong Kong) HK $ 534.00 HK $ 12149.30 Commission 5% HK $ 607.47 Total HK $ 12756.77 申报运费(自香港至大陆口岸)43美元/吨 保险费率:0.3% 外汇牌价:1港元=1.06元人民币,1美元=8.5元人民币 该批货物优惠关税税率为20%,则下列说法正确的是( )

A.该批货物的完税价格是13576元

B.该批货物的完税价格是13521元

C.该批货物的关税税额是2704.27元

D.该批货物的关税税额是2715.2元

答案

参考答案:A,D

解析:[精析] 计算: (1)该批货物的情况比较复杂一些。一是货价与运费以不同的两种外币计价,应分别折算成人民币后才能相加。二是香港ABC公司是个中间商,由英国购进货物转卖给中国,收取一定的劳务费。因货物是向这个公司购买的,其佣金属于卖方劳务费,应包括在完税价格内。实际这批货物是以FOB香港价格成交的。 (2)计算成本及运费人民币金额 43×0.037=US$1.59 HK$756.77×1.06=13521.36(元) US$1.59×8.5=13.56(元) 完税价格=(13521.36+13.56)/(1-0.3%)=13575.65(元)≈13576(元) 关税税额=13575.65×20%=2715.2(元)

阅读理解

阅读理解。

     For many years I had a good life. My illness was reasonably (适度的) under control, I had a nice

relationship with my husband, I did work, I didn't hate. It was, as I said, a good life.

     But there's a saying that the good is the enemy of the best. I finally realized this one day, and began

making my best life. I changed doctors and tried a new way that could relieve (减轻) my symptoms (症

状), rather than just making them easier to deal with. I started talking more with my husband and listening

to what he had to say. And I quit (辞掉) my job and started working for myself.

     I have the best life I've ever had. I'd call it great. It is possible there's a better life for me, which would

then be my "best life", but for now I don't think so. I've started a business I love. My husband and kids

are wonderful. I have a good friend and I'm close to my older sister who lives in town. Could it get better?

I suppose so. But for me I think this is the best life I can have right now.

     Think more about your life. Where are you living? Are you in a job you just don't mind? What makes

your life "good"? Why isn't it great? What's the enemy of the best and what can you do about it?

     Enjoy your best life. We're only here for a short while, and we all need to have the best possible time

we can. It's like going to Disney World. If you spend too much time standing in line waiting for the ride,

pretty soon your time's up. Get out of the "good" line and have your best life.

1. Which of the following is NOT included in the writer's "good life"?

A. Having a job.

B. Having no hate.

C. Getting on well with her husband.

D. Living close to her good friend.

2. The writer quit her job because she _____.

A. was ill B. didn't like working

C. wanted to go for her best life

D. wanted to enjoy her good life

3. What did the writer do to make her best life?

    ①She visited other doctors.

    ②She started a business she loved.

    ③She played more with her kids.

    ④She talked more with her husband.

    ⑤She spent much time in Disney World.

A. ①②④ B

.②③④

C.①③⑤

D.①②⑤

4. What's the enemy of the best?

A. Illness.

B. A good job.

C. Being proud.

D. Being satisfied.

5. What is the best title for the article?

A. Attitude to Life

B. Making Your Best Life

C. What Makes Your Life "Good"

D. A New Way to Treat the Illness

单项选择题