问题 单项选择题

某百货大楼2006年1月发生以下几笔经济业务,购销货物的税率为17%:
(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)销售货物不含增值税价款为800万元,向消费者个人销售货物收到现金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、售价均为不含增值税,下同)。
(4)上年购进的货物发生损失,进价为4000元,售价为5000元。
根据上述资料回答下列问题:

当月的销项税额为( )元。

A.1466250

B.1454180

C.1445400

D.1445000

答案

参考答案:D

解析:销项税额=[800+58.5/(1+17%)]×17%=144.5(万元)=1445000(元)

单项选择题
单项选择题

A

Little Tommy was doing very badly in math. His parents had tried everything—tutors (家庭教师), cards, special learning centers—in short, everything they could think of. Finally they took Tommy to a catholic (天主教) school.

After the first day, little Tommy came home with a very serious look on his face. He didn’t kiss his mother and say hello. Instead, he went straight to his room and started studying. Books and papers were spread (铺开) out all over the room and little Tommy was hard at work. His mother was surprised. She called him down to dinner and as soon as he finished eating, he went back to his room, without a word. In no time he was back hitting the books as hard as before. This went on for some time, day after day while the mother tried to understand what was happening.

Finally, little Tommy brought home his report card. He quietly put it on the table and went up to his room and hit the books. His room looked at it and to her surprise, little Tommy got an A in math. She could no longer hold her curiosity (好奇心). She went to his room and asked, "Son, what was it Was it the nuns (修女)"

Little Tommy looked at her and shook his head," No. "

"Well then," she asked again. "WHAT was it"

Little Tommy looked at her and said, "Well, on the first day of school, when I saw that man nailed (钉) to the plus sign (加号), I knew they weren’t joking. \

From the passage, we can infer (推断) that().

A.teachers should be strict with their students

B.mistaking (误解) might do good sometimes

C.a catholic school is much better than others

D.nuns are good at helping children with their math