问题 阅读理解

Do you know how to write an English letter and envelope?

When we write a letter in Chinese, we always put the date at the end of the letter. But it is different in English. We have to put it on the top of the right corner. And above the date, we also write the number of our house and the names of our street, city and country. To begin the letter, we always use the word like "Dear sir",  "Dear Mr./Miss./Ms.…". To end the letter, we usually use words like "Yours”, “Yours ever" or "Truly yours".

Now read the following envelope, please.

小题1:"We have to put it on the top of the right corner." The word "it" here means_____.

A. the date      B. the letter     C. the passage

小题2:To what country will the letter be sent?

A. P.R. China     B. China      C. The United States

小题3:Who writes this letter?

A. Miss Susan Brown  B. Zhang  Hua   C. You

小题4:From the passage, we know when we write an English letter, we should

put down our address _____.

A. at the end of the letter on the right

B. at the end of the letter on the left

C. at the top of the letter on the left

小题5:How do you begin your letter if you write to John Smith?

A. John Smith    B. Mr. John    C. Dear Mr. Smith

答案

小题1:A

小题2:C

小题3:B

小题4:C

小题5:C

小题1:根据we always put the date at the end of the letter. But it is different in English. We have to put it on the top of the right corner.描述可知it指的是日期,故选A。

小题2:根据Do you know how to write an English letter and envelope?及下文描述可知这是一封英文书信,只能发往选项中的美国,故选C。

小题3:根据When we write a letter in Chinese,可知作者是个中国人,选项中只有B指的是中国人。

小题4:根据And above the date, we also write the number of our house and the names of our street, city and country.及常识可知选C。

小题5:根据we always use the word like "Dear sir",  "Dear Mr./Miss./Ms.…".描述可知史密斯指的是男性,故选C,亲爱的史密斯先生。

单项选择题 A1型题
问答题

某电器专卖店(一般纳税人)2005年8月发生下列购销业务:
(1)销售空调机300台,每台3000元(含增值税),商场派人负责安装,每台收取安装费 200元。
(2)采取有奖销售方式销售电冰箱100台,每台2800元(含增值税);奖品为电子石英手表,市场零售价格200元,共计送出50只电子石英手表。
(3)收取客户购买20台空调机的预付款40000元,每台3000元(含增值税),按60000元金额开具普通发票,因供货商的原因本期未能向客户交货。
(4)将本商场自用2年的小汽车一辆,账面原价160000元,已提折旧30000元,以40000元的价格售出。
(5)销售给某使用单位空调机10台,已开具增值税专用发票注明价款27000元,同时支付该单位采购员回扣1000元。
(6)购进空调机200台,取得增值税专用发票注明价款420000元,货款已支付;另支付运输费20000元,运输企业开具的货票上注明运费15000元,建设基金1000元,装卸费2000元,保险费2000元;票据均已认证。
(7)购进电冰箱150台,取得未认证的增值税专用发票注明价款300000元,因资金周转困难只支付厂商70%的货款,余款在下月初支付;因质量问题,退回从某冰箱厂上期购进的电冰箱20台,每台出厂单价价税合计2340元,并取得厂家开具的红字发票和税务机关的证明单。
9月初,该专卖店增值税申报情况如下:
当月进项税额=(420000+300000)×17%+20000× 7%=123800(万元)
当月销项税额=[(300× 3000)÷(1+17%)+(27000-1000)]×17%+[(100× 2800-50× 200)÷(1+17%)]×17%=171419.99(万元)
要求:请依据《增值税暂行条例》及有关规定,指出该专卖店当月增值税申报是否正确如有错误请指出错误之处并正确计算应纳增值税。