问题 单项选择题

甲股份公司(系增值税一般纳税人)从某小规模纳税企业购入生产用的增值税应税材料一批,未取得增值税专用发票。涉及下列支出:不包含增值税的买价100000元;向运输单位支付运输费2500元,并取得运输发票,车站临时储存费1000元;采购员差旅费400元。小规模纳税企业增值税的征收率为3%,外购的运费增值税抵扣率为7%,则该材料的实际采购成本为( )元。

A.103500

B.109325

C.109500

D.106325

答案

参考答案:D

单项选择题
阅读理解

阅读理解。

     One of the main decisions you must make when traveling is deciding where to stay. A good place to

stay can often make a holiday. Whether you are looking for a classy hotel or a night under the stars, we

can guide you through your different options.

     Bed and Breakfast

     An English invention, bed and breakfasts offer exactly what they suggest, a bed for the night and

breakfast in the morning. People who hate the anonymity of hotels but want more luxury than a hostel

often choose to stay at bed and breakfasts. "B&B's", usually someone's private home, are often found

in the countryside.

     Hostels

     For those traveling on a tight budget, hostels are the best accommodation option. Informal places

usually with a friendly youthful vibe(氛围), they offer dormitory beds for rent. Bathrooms are usually

down the hall.

     Remember to check reviews by previous guests online before you book your hostel.

     Couch Surfing

     An unusual but interesting option, couch surfing is a growing trend among young internationals. The

idea is that you become a member of the online couch-surfing community (www. couchsurfing. com)

and then when you travel, look up other members in that country and ask to stay on their couch (沙发).

Most hosts will suggest sightseeing trips and take you out in the evening, making it a great way to see

things that aren't in your guidebook. And remember, it may be free but don't forget to offer to buy your

host a drink or dinner.

     Camping

     Sleeping under the stars! For budget travelers staying at camping grounds is the cheapest way to

travel. The drawback is that you have to carry a tent with you. Camping grounds can be found across

Europe, America and Australia. However, if you intend on camping in busy cities, check first where the

nearest campsite is. More often than not, they are on the outskirts, which can mean lengthy bus rides into

town when you want to eat or see the sights.

1. Hostels are popular among budget travelers because they provide  _____.

A. a friendly atmosphere   

B. dormitory beds for sale

C. reviews by previous guests  

D. beds and bathrooms as well

2. The advantage of couch surfing is that  _____.

  

A. you don't have to pay any money

B. you can have a couch to sleep on

C. you can explore the nightlife there

D. the host will charge you for sightseeing

3. The disadvantage of camping is that you have to ______.  

A. sleep in the open air

B. take some extra articles

C. camp near big cities for safety

D. take a long distance bus to the campsites

4. You want a better but not too expensive place to stay, you may choose _____.  

A. Bed and Breakfast    

B. Hostels    

C. Couch Surfing  

D. Camping