问题 多项选择题

企业购进货物发生的下列相关税金中,应记入取得资产成本的有( )。

A.小规模纳税企业购进原材料支付的增值税的进项税额

B.签订购买原材料合同时交纳的印花税

C.进口商品支付的关税、消费税

D.一般纳税企业购进固定资产支付的增值税的进项税额

E.收购未税矿产品代扣代缴的资源税

答案

参考答案:A,C,D,E

解析: 签订购买合同交纳印花税计入管理费用;小规模纳税企业购进原材料支付的增值税、企业进口商品支付的关税和收购未税矿产品代缴的资源税计入存货成本;一般纳税企业购进固定资产支付的增值税计入固定资产成本。

阅读理解

While watching the Olympics the other night,I came across an unbelievable sight.It was not a gold medal,or a world record broken,but a show of courage.

The event was swimming and started with only three men on the blocks.For one reason or another,two of them false started,so they were disqualified.That left only one to compete.It would have been difficult enough,not having anyone to race against,even though the time on the clock is important.

I watched the man dive off the block and knew right away that something was wrong.I’m not an expert swimmer,but I can tell a good dive from a poor one,and this was not exactly medal quality.When he resurfaced,it was evident that the man was not out for gold – his arms were waving in an attempt at freestyle.The crowd started to laugh.Clearly this man was not a medal competitor.

I listened to the crowd begin to laugh at this poor man who was clearly having a hard time.Finally he made his turn to start back.It was pitiful.He made a few desperate strokes and you could tell he was worn out.But in those few awful strokes,the crowd had changed.

No longer were they laughing,but beginning to cheer.Some even began to stand and shout “Come on,you can do it!” and he did.

A clear minute past the average swimmer,this young man finally finished his race.The crowd went wild.You would have thought that he had won the gold,and he should have.Even though he recorded one of the slowest times in Olympic history,this man gave more heart than any of the other competitors.

Just a short year ago,he had never even swum,let alone race.His country had been invited to Sydney.

In a competition where athletes remove their silver medals feeling they have somehow been cheated out of gold,or when they act so proudly in front of their competitors,it is nice to watch an underdog

小题1:From the passage we can learn that the young man        

A.made his turn to start back pitifully

B.was skillful in freestyle in the game

C.swam faster than the average swimmer

D.was not capable enough to win the medal小题2:The crowd changed their attitudes because         

A.they felt sorry for the young man

B.they were moved by the young man’s courage

C.they wanted to show their sympathy

D.they meant to please the young man小题3:According to the passage,“it is nice to watch an underdog” probably means         

A.it’s amazing to watch an ordinary man challenging himself

B.it’s amusing to watch a man with awful swimming skills

C.it’s cheerful for athletes to act proudly before their competitors

D.it’s brave enough for some athletes to remove the silver medals小题4:Which of the following is NOT true according to the passage?

A.The event started with three men,two of whom were disqualified later.

B.The crowd started to laugh at the athlete’s arms waving in an attempt at freestyle.

C.The athlete,as well as the author,is an expert swimmer.

D.The swimming event is a show of courage rather than a fierce competition.小题5:What’s the best title for the passage?

A.Compete for Gold!

B.Try again!

C.Break a Record!

D.Go for it!

单项选择题