问题 单项选择题

某企业销售商品5 000件,每件售价100元(不含增值税),增值税税率为17%;企业为购货方提供的商业折扣为10%,提供的现金折扣条件为2/10、1/20、n/30,并代垫运杂费500元。该企业在这项交易中应确认的收入金额为(  )元。

A.526 500

B.450 000

C.500 000

D.450 500

答案

参考答案:B

解析:【解析】:企业应该按照扣除商业折扣的金额确认收入,并且收入中应该包括现金折扣,因此该企业在这项交易中应确认的收入=5 000×100×(1-10%)=450 000(元)。对于代垫的运杂费是不考虑增值税的,应该计入到应收账款中。

阅读理解

Every year, I tell my sons what I'd like for Mother's Day: a letter. Something written from the heart and offered freely rather than bought from a store and wrapped neatly. I don't always get my wish, nor do I always take the time to write to my own mother.

This year, my boys will be in two different states on Mother's Day. My mom and dad will be away together, and I'11 be driving home from a writer's workshop in Massachusetts. Thinking of the fact that many friends have already lost their mothers and that a few have lost children, I am deeply grateful that what separates us, for now at least, is merely distance. It won't always be so, and there is no way to prepare for that fact other than to appreciate the moment that is. My sons know that they can please me on Sunday with a phone call or an e-mail, and that is enough as I love their words. The very best gift they can possibly give me is their own happiness, the very fact of their busy. full and well-lived lives.

Still, knowing that my years of staying with my sons are over, I do Feel doleful. The truth is, I miss being the center of the universe to two little boys. And this holiday can be a bit painful.

I wonder if my own mother ever felt nostalgic ('VTIH WJ) for the passing of my childhood. I wonder if she realizes that she is still at the center of my universe and always has been. I don't often pause to think about it. but of course she is the one who has been right there, at my side from the moment I drew my very first breath. How to ever fully appreciate the woman whose presence and 1ove and example have shaped me into the adult I am? How to describe even a small part of the sharing. sacrificing. and support she has given me over the years?

小题1:The author mainly wants to tell us through the first paragraph that _____.

A.she hopes to get her son's letters very much

B.her sons don't often write to her on Mother's Day

C.Mother's Day is the very date that she longs for most

D.she is very sorry not to write to her mother often小题2:The author is deeply grateful for the present life because ____.

A.her sons don't live far away from her home

B.her parents and children are still alive

C.her parents are coming to her house to spend Mother's Day

D.her sons can please her on Sunday with a phone call小题3:According to the author ______

A.young people nowadays tend to ignore their parents

B.parents should not give their children too much freedom

C.children's happiness and success are the biggest comfort to parents

D.parents are not the center of their children's universe when children grow up小题4:What does the underlined word "doleful" in paragraph 3 mean?

A.sad

B.excited

C.guilty

D.proud小题5:What will the author probably tell about after the last paragraph?

A.She'll tell the reader about her mother's present situation.

B.She'll recall how her mother educated and cared for her.

C.She'll describe the reunion of her family on Mother's Day.

D.She'll tell the reader about her mother's achievements in her career.

单项选择题