问题 单项选择题

A企业2006年2月1日委托B企业(双方均为增值税一般纳税人)代销一批商品,商品的实际成本为1000000元,代销价格为1500000元(不含税),双方协商代销手续费为代销价格(不含税价格)的10%。企业发出商品时未作账务处理。2月20日A企业收到B企业的代销清单,清单上注明代销商品已全部销售,A企业开具增值税专用发票。2月25日,A企业收到B企业的代销款1605000元,并作如下账务处理:
借:银行存款1605000
贷:应付账款1605000
根据上述资料,回答下列问题:(注:城市维护建设税、教育费附加暂不考虑)

B企业收到的手续费应计算缴纳的税收是( )。

A.营业税4500元

B.营业税7500元

C.增值税21794.87元

D.增值税25500元

答案

参考答案:B

阅读理解

Renting a color television makes more sense than buying. Here’s why:

1. The longer you rent (租), the less you pay. Each year the monthly rate is reduced. You can reach a low rate of not much more than $12 a week.

2. Service is fast and free(免费). We can have your set installed (安装) in two days. If anything goes wrong, we’ll have it fixed the same day or lend you another set while we’re mending it. And don’t forget: service and spare parts are free!

3. If you don’t have an aerial (天线), we’ll install one for you, and that will be free, too. All you have to pay is the installation charge (安装费)!

4. You can choose from all kinds of models, and what’s more, if after a certain period of time, and you would like a new model, you can change. How’s that for service?

5. No deposit (押金) is needed. You pay only the monthly rental fee. But if you pay in advance, you can save money. Pay twelve months’ fees when you begin to hire, and we’ll give you a month’s hire(雇用) without charge.

6. If you decide that you want to stop renting and buy the set you have on hire, this can be arranged—with a generous allowance (折扣) for the fees already paid.

小题1:From the passage we know _______________________.

A. the more you rent, the less you pay

B. the longer you rent, the less you pay

C. if you rent a TV set for a long time, service and spare parts will be free

小题2:What is the good of paying twelve months’ fees when you begin to hire?

A. One and a half months’ hire free of charge.

B. One month’s hire free of charge.

C. Half a month’s hire free of charge.

小题3:What does “pay in advance” mean?

A. You pay the rent for a period of time before you actually get the television.

B. You pay the rent in front of anyone.

C. You will be the first to pay the rent.

小题4:If you want to rent a color television, ____________________.

A. leasing company (租赁公司) can have your set installed the same day

B. you can have a choice of sets to rent

C. leasing company will install an aerial for you free of charge

小题5:This passage is a (an) _______________________.

A. book                B. report                 C. advertisement

单项选择题