问题 多项选择题

某企业为增值税一般纳税人,主要生产甲、乙两种产品,适用增值税税率为17%,消费税税率为30%,2007年9月份有关会计资料如下:
(1)销售甲产品1000件,每件不含税价格为1200元,同时负责运输并收取运输费5000元。
(2)将甲产品100件用于职工福利,已知其生产成本为每件800元。
(3)购进一批原材料,取得的增值税专用发票上注明价款为300000元,税款51000元。
(4)委托A厂(增值税一般纳税人)加工一批乙产品,已知其原材料成本为100000元,支付加工费15000元,并取得增值税专业发票。A厂无同类产品的对外售价。
根据上述资料回答下列问题:

将甲产品用于职工福利,其正确的处理方法为( )。

A.应计算不得抵扣的进项税额

B.其原材料所含的进项税额可以进行抵扣

C.应视同销售按其对外售价计算销项税额

D.应视同销售按组成计税价格计算销项税

答案

参考答案:B,C

解析: 将自产、委托加工的产品用于职工集体福利,应视同销售,按照对外售价计算增值税。

完形填空

第二部分:语言知识与运用(共两节,满分45分)

第一节:完形填空(共15小题;每小题2分,满分30分)

阅读下面短文,掌握其大意,然后从21-35各题所给的A、B、C和D项中选出最佳选项。

I have been blessed with the opportunity in my life. It took the near-death experience of my dad to make me realize that my purpose in life is to   21   others. My dad suffered from leukemia(白血病) in 1998.   22   the pain and treatment that he endured inspired me to be a more kind and   23   person. I realized life is just too   24   and it was time for me to make some changes — do the things in life that I wanted to do without making   25   why I couldn’t do them.

My dad   26   a bone marrow transplant(骨髓移植) operation, and after that he was able to reuse his own “cleaned” marrow, so a donor(捐献者) was not needed. That was excellent   27    because donors who are a match are hard to come by. That   28   me to become a bone marrow donor and hopefully help someone else one day. I also   29   money for the cancer patients. Yet, I was not satisfied with just that. I had to do more, I   30   blood every other month and seek opportunities to do other acts of kindness daily. The opportunity, some days, presents itself very   31   and some days I have to seek it out. Either way, it comes.

I would like to   32   one of my favorite quotes with you all.

“In an average lifetime, a person   33   about sixty-five thousand miles. That’s two and half times around the world I wonder   34   your steps will take you. I wonder how you’ll use the rest of the   35   you’re given.”

I want to use my miles to create foot prints of love in this world.

21. A. advise               B. ask             C. help                 D. understand

22. A. Suffering              B. Watching        C. Discovering            D. Bringing

23. A. stronger              B. independent    C. giving                       D. receiving

24. A. short                   B. wonderful       C. dangerous            D. boring

25. A. efforts                     B. promises              C. excuses              D. plans

26. A. refused             B. had            C. learned             D. stopped

27. A. expression          B. knowledge      C. news               D. sense

28. A. forced                    B. inspired         C. allowed                  D. expected

29. A. raised                  B. kept               C. paid                     D. hid

30. A. check                     B. test              C. donate                     D. sell

31. A. secretly             B. clearly           C. peacefully            D. wildly

32. A. share                         B. divide                      C. record                D. repeat

33. A. conveys            B. owns          C. measures             D. walks

34. A. where              B. why            C. when                  D. if

35. A. materials             B. miles              C. world                 D. wealth

填空题