某百货大楼为增值税一般纳税人，购销货物的增值税税率为17%，2010年1月发生以下经济业务：
1．购进货物取得的增值税专用发票上注明的货物金额为400万元，增值税为68万元，同时支付货物运费4万元，建设基金1000元，装卸费200元，运输途中保险费2000元，取得运费发票。
2．销售货物取得不合增值税价款为800万元，向消费者个人销售货物价款为58.5万元。
3．上年购进的货物用于职工福利，进价1万元、售价1.2万元(进价、售价均不含增值税，下同)。
4．上年购进的货物发生损失，进价4000元，售价5000元。
当月允许抵扣的增值税进项税额为（）元。
A．684100
B．684230
C．680490
D．687344
参考答案：C
解析：
本题考查增值税进项税额的计算。680000+(40000+1000)×7%-10000×17%-4000×17%=680490(元)。
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| We all need a healthy environment, but we produce waster every day and it does harm to our environment. Though we are young, we can still do something to help. In fact, even the simplest everyday activities can make a real difference to the environment. Here are some ideas for you to live a green life. Remember these three words; reduce, reuse and recycle. Reduce means "use less". Don't waste things. This saves money and reduces pollution and waste going into the environment. Before we buy something new, think if it is really necessary or maybe the old one will be just as good! When we do buy thing, choose local products if possible, and try not to buy too many things from abroad. Reuse mean " use again". Use things for as long as possible. When we buy things, make sure that they last a long time.We should take care of them so that they will last, and we should repair them if we can instead of throwing them away and buying new ones. Don't use a paper cup or a paper bag. It's better to use a china cup and a lunch box because you can use them again. Recycle means "change things into something else". Although it takes energy to change something into something else, it's better than throwing things away or burning them. Find out what can be recycled in your neighbourhood and take part in recycling programmes. We should also buy products made from recycled materials, such as recycled paper, to help save trees. | |||||||||||||||
Title: 1 to Live a Green Life
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