问题 阅读理解

The morning had been a disaster. My tooth was aching. And I’d been in an argument with a friend. Her words still hurt: “The trouble with you is that you won’t put yourself in my place. Can’t you see things from my point of view?” I shook my head stubbornly—and felt the ache in my tooth. I’d thought I could hold out till my dentist came back from holiday, but the pain was really unbearable. I started calling the dentists in the phone book, but no one could see me immediately. Finally, at about lunchtime, I got lucky.

“If you come by right now,” the receptionist said, “the dentist will fit you in.”

I took my purse and keys and rushed to my car. But suddenly I began to doubt about the dentist. What kind of dentist would be so eager to treat someone at such short notice? Why wasn’t he as busy as the others?

In the dentist’s office, I sat down and looked around. I saw nothing but the bare walls and I became even more worried. The assistant noticed my nervousness and placed her warm hand over my ice-cold one.

When I told her my fears, she laughed and said, “Don’t worry. The dentist is very good.”

“How long do I have to wait for him?” I asked impatiently.

“Come on, he is coming. Just lie down and relax. And enjoy the artwork,” the assistant said.

“The artwork?” I was puzzled.

The chair went back. Suddenly I smiled. There was a beautiful picture, right where I could enjoy it: on the ceiling. How considerate the dentist was! At that moment, I began to understand what my friend meant by her words.

What a relief!

小题1:Which of the following best describes the author’s feeling that morning?

A.Cheerful.

B.Nervous.

C.Satisfied.

D.Upset.小题2:What made the author begin to doubt about the dentist?

A.The dentist’s agreeing to treat her at very short notice.

B.The dentist’s being as busy as the other dentists.

C.The surroundings of the dentist’s office.

D.The laughing assistant of the dentist.小题3:Why did the author suddenly smile?

A.Because the dentist came at last.

B.Because she saw a picture on the ceiling.

C.Because she could relax in the chair.

D.Because the assistant kept comforting her.小题4:What did the author learn from her experience most probably?

A.Strike while the iron is hot.

B.Have a good word for one’s friend.

C.Put oneself in other’s shoes.

D.A friend in need is a friend indeed.

答案

小题1:D

小题2:A

小题3:B

小题4:C

【语篇解读】本文为记叙文。介绍了作者一大早就牙疼,而且疼得特别厉害,遂给牙医打电话,却都很忙,无法及时就诊。好不容易等到中午,终于有一个牙医可以立马诊治,但又怀疑其能力,特别是来到医生办公室发现四壁空空如也,更是担心。但当自己睡在靠椅上,看见天花板上的漂亮的图片的时候,才知道可以在欣赏艺术作品的时候轻松就诊。

小题1:推理判断题。根据第一段The morning had been a disaster. My tooth was aching. And I’d been in an argument with a friend. Her words still hurt:一大早牙疼,且与朋友争吵了,她的话深深伤害了我,可知心情极度郁闷。

小题2:推理判断题。根据第三段But suddenly I began to doubt about the dentist. What kind of dentist would be so eager to treat someone at such short notice? Why wasn’t he as busy as the others?可知作者对这个牙医在这么短是时间就这么迫切想给病人医治的行为表示怀疑。

小题3:细节题。文章倒数第二段提到Suddenly I smiled. There was a beautiful picture, right where I could enjoy it: on the ceiling.正是天花板上的漂亮的图片让作者会心的笑了。

小题4:推理判断题。根据作者经历,在没有躺下之前,有很多的疑问,但躺下之后,看到天花板上的精美的图片,就一切释然。符合“设身处地替他着想”。

问答题 简答题
单项选择题 案例分析题

某机动车制造企业(以下简称甲企业)为增值税一般纳税人,主要经营小汽车制造业务,生产并销售自产多种汽车用蓄电池。2016年10月发生如下业务:

(1)购进一批材料,增值税专用发票注明价款50万元,全部移送用于委托乙企业加工生产小汽车蓄电池1000个,支付不含税加工费12万元;本月中旬加工完毕,全部收回,乙企业已代收代缴了消费税(乙企业当时没有同类成品市场售价)。

(2)本月采取分期收款方式以市场均价销售A型小汽车500辆,双方签订合同规定分三期收款,本月收取全部货款的40%;采取预收款方式以市场均价销售200辆A型小汽车,约定11月25日向购货方发出A型小汽车150辆;另外将4辆A型小汽车用于抵偿债务,3辆A型小汽车用于奖励企业内部有突出贡献的研发人员。

(3)向某汽车蓄电池专卖店销售委托加工收回来的小汽车蓄电池200个,开具普通发票,取得含税收入163.8万元,另外收取品牌使用费5.85万元、包装物租金2.34万元。

(4)本月将2辆研发的新型B型小汽车用于广告样品,B型小汽车无同类产品售价,生产B型小汽车成本为16万元/辆。 (说明:A型小汽车市场不含税均价为20万元/辆,不含税最高销售价为23万元/辆。电池消费税税率为4%,A型小汽车消费税税率为5%,B型小汽车消费税税率为9%,B型小汽车成本利润率为8%。) 根据上述资料回答下列问题:

甲企业本月A型小汽车应缴纳的消费税为()万元。

A.157.6

B.207.6

C.425.13

D.328.12