问题 阅读理解

It was the last day of the final exam in a college. On the steps of building, a group of engineering students were waiting for the last exam. On their faces was confidence(自信的). 

They knew the exam would be easy. The professor (a teacher at a college) had said they could bring any books or notes during the test.

Right after they came into the classroom. The professor handed out the papers. There were only five questions on it.

Three hours passed. Then the professor began to collect the papers. The students no longer looked confident. On their faces was nervous expression(表情). The professor watched the worried faces before him, and then asked, “How many of you have finished all five questions?” No hand was raised. “How many of you have answered four?” Still no hands. “Three? Two?” The students moved restlessly in their seats. “One, then? Certainly somebody has finished one.” But the class kept silent. The professor said, “That is exactly what I expected. I just want to make you know clearly that even though you have completed four years of engineering. There are still many things about the subject you don’t know. These questions you could not answer are common in everyday practice.” Then, smiling, he added, “You will all pass this course, your education has just begun.”

The years have obscured the name of this professor, but not the lesson he taught.

小题1: Why did the students think the exam was easy at first?

A.Because it was their last exam in the college.

B.Because they knew there were only five questions.

C.Because they thought they were clever and talented.

D.Because they were allowed to bring any books and notes during the text.小题2:What does the underlined word “obscured” mean in the last paragraph?

A.模糊

B.回忆

C.提醒

D.改变小题3:. What’s the best title for the article?

A.Some Confident Students.

B.An Engineering Exam.

C.An Interesting Professor.

D.An Unforgettable Lesson.

答案

小题1:D

小题2:A

小题3:D

小题1:细节理解题,根据文中语句“They knew the exam would be easy. The professor (a teacher at a college) had said they could bring any books or notes during the test.”理解可知。

小题2:词义理解推断题,根据文中语句理解推断可知。

小题3:标题理解归纳题,根据文中语句“I just want to make you know clearly that even though you have completed four years of engineering. There are still many things about the subject you don’t know. These questions you could not answer are common in everyday practice.” Then, smiling, he added, “You will all pass this course, your education has just begun.””理解可知。

单项选择题

某市轿车生产企业为增值税一般纳税人,2006年度账面记载注册资本10000万元、职工1200人,当年相关经营情况如下:
(1)外购原材料,取得防伪税控系统开具的增值税专用发票,注明金额5000万元、增值税进项税额850万元,另支付购货运输费用200万元、装卸费用20万元、保险费用 30万元。
(2)对外销售A型小轿车1000辆,每辆含税金额17.55万元,共计取得含税金额 17550万元;支付销售小轿车的运输费用300万元,保险费用和装卸费用160万元。
(3)销售A型小轿车40辆给本公司职工,以成本价核算取得销售金额400万元;该公司新设计生产B型小轿车5辆,每辆成本价9.5万元,为了检测其性能,将其转为自用。市场上无B型小轿车销售价格。
(4)从废旧物资回收经营单位购入报废汽车部件,取得废旧物资回收经营单位开具的由税务机关监制的普通发票,注明金额500万元;另支付运输费用30万元。
(5)转让10年前建成的旧生产车间,取得收入1200万元,该车间的原值为1000万元,已提取折旧400万元。该车间经有权机构评估,成新度为30%,目前建造同样的生产车间需要1500万元;转让旧生产车间时向政府补缴土地出让金80万元,发生其他相关费用20万元。
(6)转让一块土地使用权,取得收入560万元。年初取得该土地使用权时支付金额 420万元,转让时发生相关费用6万元。
(7)发生业务招待费130万元、技术开发费280万元(上年发生技术开发费260万元);其他管理费用1100万元。
(8)发生广告费用700万元、业务宣传费用140万元、展览费用90万元。
(9)发生财务费用900万元,其中向其相关联的企业借款支付的利息费用600万元,已知向相关联的企业借款的年利息率为6%,金融机构同期贷款利率为5%。
(10)全年计入成本费用的实发工资总额和按工资总额提取的职工工会经费、职工福利费、职工教育经费共计2853.6万元。
(注:适用消费税税率5%;B型小轿车成本利润率8%;企业不能出具《工会经费拨缴款专用收据》,职工教育经费按2.5%计算)
根据所给资料,依据企业所得税和其他税种的有关规定,回答下列相关问题:

该企业2006年应缴纳的企业所得税( )。

A.342.69万元

B.258.78万元

C.255.78万元

D.564.98万元

单项选择题 案例分析题