问题 阅读理解

Finding a suitable place to live is not easy for a student who first arrived in a strange place . I was lucky because I had booked a dormitory with the school before I arrived .. I t was a flat with seven independent rooms and a shared bathroom and kitchen . all of my flatmates are all students form Britain . I thought I was lucky to be part of this flat with these energetic young men . However , I found myself unhappy with them only a few days after I stayed there . These young people seemed never to be quiet . Usually they would not come back until late into the night .They even played football in the room whenever they like , whether it was early morning or late night . Worse still , they always had parties . Those loud music and laughter made me sleepless the whole night . Finally , I had no choice but to ask the authority to move me to another flat where most of the students were international students pursuing their master degrees . They were older in age and hold heavier study burden . So they were quieter .

My advice for those who want to study in the UK is to get in touch with the international student accommodation service of your school first and tell them to arrange for you to share a flat with graduates before you come here.

小题1:What was the trouble while living with the British students?

A.They loved football too much

B.They often held parties .

C.They disturbed the writer’s living greatly .

D.They went to bed too late and got up too early .小题2:The measure the writer took to solve the problem was     .

A.asking some older students for help

B.giving the British students heavier study burden

C.asking the authority to make the British student burden

D.changing a place to live小题3:The advice the writer gave us was      .

A. don’t live with young British students

B live with students who have study burden

C. get your housing fixed before your arrival

D. better live in your school

小题4:The underlined word “it” in the first paragraph refers to “        ” .

A. the room

B. football

C.time

D.the night

答案

小题1:C

小题2:D

小题3:C

小题4:C

本文是一片非常简单的小短文,对于高二的学生来说,难度教小。

小题1:细节题。根据文章4-6行,可知那些孩子打扰了他的生活。

小题2:细节题。根据文章可知后来作者换了住所,可知选D。

小题3:细节题。根据文章前2行可知,作者建议我们之前就应该定好住所。

小题4:猜测词义。根据后面 的early morning or late night,可知it指时间。

单项选择题
问答题

位于市区的某汽车厂为增值税一般纳税人,主要生产达到低污染排放值A型小轿车。A型小轿车最高售价22万元/辆,平均售价20万元/辆(均为不含税价),汽缸容量为2.0升。2010年3月发生下列经济业务:
(1)进口一批小轿车发动机,支付货款350万元,境外运输费用及保险费15万元,与购买发动机有关的且构成销售条件的特许权使用费20万元,关税税率20%,缴纳进口环节相关税金后海关放行;发生境内运费6万元、装卸费2万元,取得货运企业开具的发票。
(2)购进生产用钢材,取得增值税专用发票,注明价款240万元、增值税40.8万元,本月企业不动产基建项目领用10%;购进汽车轮胎一批,取得增值税专用发票,注明价款300万元、增值税51万元,本月生产领用80%用于生产小轿车;购进其他生产用原材料,取得增值税专用发票,注明增值税660万元;从某供销社购进劳保用品,取得增值税专用发票,注明价款20万元、增值税3.4万元,赠送给关系单位,汽车厂无同类产品销售价格。
(3)上月购进的汽车配件验收入库时发现不符合合同规定的技术标准,经协商决定本月予以退货,取得对方开具的红字发票,注明价款-120万元、增值税-20.4万元。
(4)委托甲厂加工汽车零配件,委托合同注明:加工数量2万件,材料成本35万元(由汽车厂提供),辅助材料3万元,支付加工费6万元,取得增值税专用发票,增值税1.02万元。该汽车厂没有同类产品销售价格,甲厂同类产品不含税售价23元/件。收回后用于本企业继续生产小汽车,其中1%赠送给汽车经销商。
(5)销售业务:本月1日以直接收款方式销售A型小轿车30辆,每辆不含税售价20万元;采用销售折扣方式销售A型小轿车270辆,合同约定付款日期为3月28日,如果10天之内付款,给予5%折扣;20天内付款,给予2%的折扣;20天以后付款,全额收取价款。购货方在4月2日支付货款。本月最新推出新款跑车,销售15辆,不含税售价32万元/辆,销售时每辆按不含税售价的2%收取提货费。本月支付销货运费21万元,取得运输企业运输发票。
(6)将1辆自产的A型小轿车移送用于本企业销售部门使用,提车时支付保险费0.5万元,上缴给车辆管理部门的车辆牌照费0.05万元。
(7)将自产A型小轿车2辆赠送给汽车拉力赛组委会,代垫运费0.6万元,运输企业将运费发票开给组委会。
(8)本月特制高性能的B型小轿车6台和电动汽车10台,其中,将2辆B型轿车用于奖励给对汽车研发有突出贡献的科研人员;本月销售电动汽车5辆,不含税售价26万元/辆。B型小轿车生产成本14万元/辆。
(9)将10台A型小轿车用于对外投资,投资合同约定,投资额按不含税价格核算。
(10)月末盘点时发现,外购的原材料由于管理不善丢失,成本2.186万元,其中包括运费0.186万元。
本月取得的相关票据均符合税法规定并在本月认证抵扣。消费税税率:A型小轿车5%,B型小轿车9%,跑车40%;小轿车成本利润率为8%。
根据上述资料,回答下列问题:

当月该汽车厂进口环节应缴纳的关税;