问题 阅读理解

阅读理解。

    When a friend is sad about a tragedy (悲剧), it's hard to know how to comfort (安慰) him/ her. But the

worst thing you can do is say nothing. It could mean that you don't care. You don't have to say much. A

single supportive phrase doesn't require absolutely perfect words to break the ice. Here are some conversation

starters when difficult situations have your tongue tied.

1. A friend loses his baby. 

    Don't say:"Don't worry. You're so young. You'll have another baby." Do say:" I'm so sorry. I can't begin

to imagine what you are going through, but if you want to talk about it, call me anytime."

2. A guy deserts your friend.

    Don't say:"I never liked that rat bastard (坏蛋) anyway!" ( If the couple winds up reconciling (和解), you

could end up losing your friend.) Do say:"Breaking up is always hard to deal with, but I'm here for you,

whatever you need."

3. A friend has a death in the family.

    Don't say:"It's God's will." or "I know exactly how you feel." Do say:"I'm sorry about your loss. What can

I do to help?"

4. A friend loses a job suddenly.

    Don't say:" Work is always boring. Those employers didn't suit you!" Do say:" I'm sorry for that, but I

know there's an even better job waiting for you there. Let's think about possibilities."

5. Someone's pet dies.

    Don't say:"Gee! It was only a cat!" or "My roommate doesn't like her dog and she is getting rid of her dog.

Do you want it?" Do say:"I'm sorry, she was such a great cat. How long did you have it?"

1. Which of the following has the same meaning as the underlined part "have your tongue tied"?[ ]

A. make your tongue shut

B. tie your tongue in order not to say.

C. have no suitable words to say.

D. say what you want freely.

2. As a whole, what's the best way to comfort your friend troubled with a tragedy? [ ]

A. To show your sorrow and offer your help.

B. To try to make the tragedy less serious.

C. To tell your friend not to think about it any more.

D. To do your best to make him/her cheerful again.

3. Though your friend is deserted, you'd better not say dirty words about her/ his friend because _____. [ ]

A. they might get along well again and you might be deserted

B. your friend might not like you to say that against her / his friend

C. it may be a sign that you don't care for your friend

D. your friend might hate you in the future

答案

1-3: CAA

单项选择题
单项选择题

北京市区的某大型百货商场为增值税一般纳税人,2009年9月发生如下几项业务(如果没有特别说明的,题中的收入均为零售收入):
(1)销售散装啤酒400吨,每吨不含税售价2800元。另外,该商场内部设立的“酒坊”生产一种新研制的粮食白酒,广告样品使用0.2吨,已知该种白酒无同类产品定价,生产成本每吨不含税35000元,成本利润率为10%;
(2)将上月购进的化妆品对外销售,不含税售价为11000元,本月对外销售珠宝3000套,不含税销售额14万元;销售护发素,取得不含税销售额15万元;
(3)商场以分期收款方式批发销售一批进口家电,合同规定不含税销售额300万元,约定本月15日收回货款的70%,剩余款项10月15日收回,商场本月15日收到约定款项后,按全额开具了防伪税控系统增值税专用发票;销售微波炉350台,每台零售价585元;销售其他电器取得销售收入58.5万元;
(4)销售其他商品取得零售收入468万元;
(5)商场品牌区受托代销(符合税法规定条件)小家电,按本月代销零售收入的3%向委托方收取手续费1.8万元;
(6)因质量问题,上月销售的两台空调被顾客退货,商场按原零售价2457元/台给予退款后向厂家退货(退货手续符合规定),该空调不含税购进价格1800元/台;
(7)本月分期付款购进家电,合同规定:不含税价款360万元,货款分三个月等额支付,每月20日付款,每次按付款金额取得防伪税控系统增值税专用发票,若不按期足额付款,按未付货款的5%支付违约金。由于本月商场资金紧张,20日仅支付部分款项,并按规定取得了防伪税控系统增值税专用发票,发票注明销售额80万元,另支付违约金2万元;
(8)从国外进口一批化妆品,到岸价65万美元,其中境外运费3万美元,保险费0.13万美元,缴纳进口环节各项税金后海关放行,支付境内运输费0.3万元,取得运输企业开具的货运发票;
(9)采取“以旧换新”方式向某集团客户销售宝石金戒指20只,每只新金戒指的零售价格为12500元,每只旧金戒指作价6800元,每只金戒指取得差价款5700元;本期取得首饰修理费16570元(含税);
(10)出租柜台取得收入34万元,其中包括代有关部门收取的水电费、治安费等5万元;
(11)分别核算的饮食服务部取得营业收入56.2万元,该饮食服务部本月购进各种物品支付价款20万元;
(12)分别核算的图书不含税收入8万元,另销售古旧图书取得收入2万元;
(13)月末盘点时发现,上月购进已抵扣进项税的服装因管理不善被盗,该批服装账面成本25万元。
(本月取得的抵扣凭证均在当月申请并通过认证)
根据以上资料回答下列问题(汇率按1美元=8.2元人民币计算,化妆品关税税率20%):

对下列业务的税务处理正确的是( )。

A.采取“以旧换新”方式向某集团客户销售宝石金戒指,要全额计算增值税和消费税

B.该商场销售各种首饰均应缴纳消费税

C.第(10)项业务中代有关部门收取的5万元费用不得从营业额中扣除

D.第(12)项业务中图书等销售收入全部应计算增值税