问题 单项选择题

某企业为增值税一般纳税人,其外币业务采用业务发生时的市场汇率折算。本期国外投资者投入生产用原材料一批计600吨,每吨合同价格为3000美元(不含有关税费),另支付进口关税150万元人民币,支付进口增值税260万元人民币。收到该原材料时的市场汇率为1美元=8.28元人民币,投资合同约定的折算汇率为1美元=8.20元人民币。该批材料还发生了国内运输费用、装卸费用等20万元人民币。该批材料的入账价值为( )万元人民币。

A.1510.40

B.1646.00

C.1496.00

D.1660.40

答案

参考答案:D

解析: 购入原材料的入账价值包括购买价格、进口关税以及运杂费用等,不包括增值税。以外币购进原材料的,支付的外币款项按照当日的市场汇率进行折算。本题购进材料的入账价值=600×3000×8.28+1500000+200000=1660.40(万元)。

单项选择题 A1/A2型题
阅读理解

Make some noise on May 7 for Music Monday.People in the U.S. and Canada will be celebrating the day by singing and playing musical instruments together.

Music Monday is the first day of National Wanna Play Music Week,which runs from May 7 to 13.The National Association of Music Merchants(NAMM) organizes the week­long celebration every year.This marks the seventh year the organization is teaming up with Canada’s Coalition for Music Education(CME),the group that started Music Monday.

“It’s a day to fill the skies with music and bring young people together in song,” CME Executive Director Holly Nimmons said.

The CME started Music Monday in 2005.It is held every year on the first Monday of May.It was created to help people realize the importance of music education programs in schools and in communities.The day also celebrates the benefits of playing music for people of all ages.

NAMM researches the effects of music on children.They found that playing music has positive effects on thinking skills and on confidence.It also teaches self­discipline(自律) and helps kids bond with their peers(同龄人).“Learning musical skills can also help in your studies of other subjects,such as math,reading and language,” Lora Bodmer,who works at NAMM,said.

Their studies show that music can also help people form friendships and connect with different groups.Nimmons says anyone can join in on the day,not just those who are musically gifted.“I think that we all have the music in us,and it’s a matter of confidence,” she said.“Sing with other people or beat drums,just enjoy the music.”

Participants can turn on the radio to join the fun.Each year a song is assigned to Music Monday.This year the song is “Tomorrow Is Coming” by Luke Doucet.The Canadian Broadcasting Corporation(CBC) will be playing the tune at 1 p.m. Eastern Time.People across North America will play or sing the song at the exact same time.The performance is meant to connect people through melody(旋律).More than 700,000 students took part in the concert last year.

Schools,after­school programs,organizations,groups and individuals throughout the U.S. and Canada can all participate in Music Monday.Students who would like to share in the celebration should let their teachers or organization leaders know.But NAMM also encourages people to pick up any instrument and play anytime on the day.

小题1:What can we learn about Music Monday?

A.National Wanna Play Music Week begins on Music Monday.

B.People can’t sing every day except on Music Monday.

C.Music Monday will last at least seven days.

D.Students can enjoy music on Music Monday freely.小题2:The purpose of National Wanna Play Music Week is to ________.

A.advise young people to learn music

B.help students to learn music better

C.get schools and communities closely united

D.call on people to pay more attention to music education小题3:Which of the following may be the benefit of music to kids?

A.Kids can get rid of many bad habits.

B.Kids are most likely to do well in their lessons.

C.Kids would like to play with other friends more.

D.Kids will get on well with their parents at home.小题4:What do the last two paragraphs mainly tell us?

A.How people will celebrate Music Monday.

B.What students should do on Music Monday.

C.Why a theme song is chosen for Music Monday.

D.Where the celebration of Music Monday will be held.