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问题 单项选择题

A企业(一般纳税人)为B企业(小规模纳税人)从C企业(一般纳税人)代购一批原材料，C企业给A企业开具的增值税专用发票上注明的价款为60000元，增值税为10200元；A企业按原价开给B企业普通发票，取得销售收入70000元，同时A企业向B企业收取手续费4000元。根据现行税收制度规定，A企业应纳( )。

A．增值税552.14元
B．营业税552.14元
C．增值税965.2元
D．营业税965.2元

答案

参考答案：A

解析：A企业应纳增值税=(70000+4000)÷(1+17%)×17%-10200=552.14(元)。

完形填空
完形填空。
     Peter and James were brothers. One afternoon ___1____ the lessons were
over, they stayed in school to help their teacher. They___ 2__ for an hour.
Then the teacher said, "Thank you, boys. We will finish the work tomorrow.
Now you must go home."
     When the boys ___3_____ home, it was seven o'clock. There was light
inside their house and the door was ____4____. They could see a man inside,
too.
     "Who can it be?" thought Peter. "Father and Mother have gone shopping.
They won't be home ____5____ eight o'clock."
     When the _____6____ man saw Peter, he smiled and said, "Come in!
You don't know me, but I'm your ___ 7 ___ friend. He  asked me to fetch
some money for him." The man did not see James.
     Peter went inside and began talking to the man but James did not. He
quietly but quickly ran off to call the police. He soon found a policeman and
_____8____ him back to their home. The man was still there, but when he
saw the policeman, he tried to run off. The policeman _____9____ him and
held his arm.
     Just then Mr. and Mrs. Baker, the boys' parents ______10______.
     "No!" said Baker. "I don't know him. He must be a thief. I am glad you
have caught him."
( )1.  A. if        
( )2.  A. studied  
( )3.  A. arrived in
( )4.  A. open      
( )5.  A. at        
( )6.  A. away      
( )7.  A. father    
( )8.  A. brought  
( )9.  A. stoped    
( )10.A. returned  		B. when    
B. worked  
B. went to  
B. opened  
B. since    
B. out      
B. fathers  
B. bring    
B. stopped  
B. come     		C. before    
C. stayed    
C. got to    
C. opening    
C. until      
C. outside    
C. father's  
C. take      
C. catch      
C. arrive     		D. until      
D. watched    
D. reached    
D. close      
D. after      
D. inside     
D. brother's
D. caught    
D. saw        
D. reached    
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单项选择题

女性，31岁，常于晨起时出现鼻腔发痒，频繁喷嚏，冬季明显。可能的诊断是（）

A.普通感冒

B.肺炎

C.流行性感冒

D.支气管炎

E.过敏性鼻炎
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