问题 阅读理解

阅读理解

     The Channel is the name given to the stretch(伸展) of water which separates England and France.

Ferries(轮渡) operate all year round to carry people across the Channel, and they are busy most of the

year. January is the only quiet month nowadays. As well as summer holiday-makers, there are day trippers and coach traffic, not to mention lorries and other commercial vehicles. Some ferries carry cars and their

passengers, while others also connect train passengers with the continental rail network.

     The biggest hazard for the ferry is the wind. The crew listens to BBC weather reports four times a day. Or they sometimes get gale(wind) warnings from local radio station.

     Crossing the Channel by ferry is a bit like trying to cross Oxford Street on a busy afternoon, according to one ferryboat captain. The ferries from Folkstone and Dover to Calais and Boulogne have to cross the main flow of traffic. This consists of ships traveling through the Channel to and from Northern Europe.

There may be four hundred ships making the journey at any one time, and they all pass through a "choke

point" which is only fifteen miles (twenty-five kilometers) wide. The cross-channel ferries have to sail right

through the middle of all this traffic.

1. The passage is mainly concerned with _____.

A. cross-channel ferries

B. the weather on the Channel

C. the English Channel

D. what crossing the Channel by ferry is like

2. You may find the Channel not so busy on __________.

A. May 1st

B. February 25th

C. January 2nd

D. September 5th

3. The word "hazard" is closest in meaning to ________.

A. friend

B. danger

C. enemy

D. safety

4. We can infer(推断) from the passage that _______.

A. if there is a gale warning from the BBC, the ferries will stop operating.

B. the traffic on the Channel is very busy only in winter

C. ferries are busiest in the afternoon

D. the crew of the ferry listens to the weather reports four times a day

5. Where does this passage most probably appear?

A. In a dictionary.

B. In a novel.

C. In a transportation magazine.

D. In a geography textbook.

答案

1-5: ACBAC

连词成句
单项选择题

市区某汽车制造股份公司(一般纳税人)主要生产A型系列小轿车,同时自产轮胎,2008年10月发生以下业务:
(1)进口小轿车发动机一批,支付货物的价款60万美元;境外运输费用4万美元,保险费1万美元,已报关纳税,关税税率为20%,当月取得海关开具的完税凭证。国内运输企业承担国内段的运输,开具货运发票上注明运费5万元,装卸费0.5万元;
(2)从生产企业购进轻型轮胎一批,取得防伪税控增值税专用发票上注明销售额400万元,增值税68万元,本月领用80%用于生产小轿车;20%用于生产专用汽车轮胎一批,当月销售专用汽车轮胎,取得收入(不含税)32万元;取得购货时运费发票注明运费4万元;
(3)国内销售自产A型2.0升小轿车(消费税率5%),采用委托银行收款方式销售40辆,货已发出并办妥委托收款手续,款项未收到,每辆不含税价18万元,同时收取售后服务费0.5万元/辆;
(4)本月支付水厂水费,取得税控专用发票上注明税金20万元;电费专用发票上注明销售额117万元;
(5)提供汽车修理服务,开具普通发票上注明销售额8万元;提供汽车出租业务,取得收入15万元,上述收入均分开核算;
(6)进口22辆韩国产的“途锐”越野车,排量为 4.0升消费税率,关税完税价17.5万美元/辆。以每辆不含税价324万元人民币价款销售,同时向车主按车价(含税)收取订货费3%。(关税税率为20%;取得的防伪专用发票已通过税务机关的认证;汇率:1美元=8.01元人民币)
根据上述资料,回答下列问题:

该公司本月销售环节应缴纳消费税为( )元。

A.36.85

B.35.41

C.74.31

D.54.28