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问题 单项选择题

某商品的需求收入弹性和需求价格弹性均为负，则可推断（）

A.该商品为低档品且符合需求法则

B.该商品为低档品且不符合需求法则

C.该商品为必需品且符合需求法则

D.该商品为必需品且不符合需求法则

答案

参考答案：A

问答题

根据销售合同和已知资料指出一般原产地和保险单中错误的地方。
(1) 销售合同

SALES CONTRACT


Contract No.: NJTO90218
Date: FEB. 18, 2009
Signed at: Nanjing, China
The Seller: NANJING JINLING TEXTILE CO., LTD.
Address: UNIT A 18/F, JINLING TOWER, NO. 118JINLING ROAD, NANJING, CHINA
The Buyer: DEXICA SUPERMART S. A.
Address: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUM
This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goods according to the terms and conditionsstipulated below:
Commodity and specifications Quantity Unit Price Amount
GIRLS GARMENTS 10800PCS CIF BRUSSELSEURS. 00/PC EUR54000.00
10% more or less in quantity and amount are acceptable
Packing: IN CARTON Shipping Mark: N/M
Time of Shipment: Within 30 days after receipt of L/C
From NINGBO PORT CHINA to BRUSSELS, BELGIUM
Transshipment and Partial Shipment: Allowed
Insurance: to be effected by the Seller for 110% of full invoice value covering all risks up to port of destination and war risks included with claim payable at destination.
Terms of Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach China before APRIL 1,2009 and to remain valid for negotiationin China until the 21days after the foresaid Time of Shipment. IJC must mention this contractnumber L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Charges outside Chinaare for account of the Buyer.
The Seller The Buyer
NANJING JINLING TEXTILE CO., LTD. DEXICA SUPERMART S.A.
钟山ALICE
(2)已知资料
装运信息：指定APL承运，装期2009.04.19；船名PRINCESS：航次V.018
装箱资料：合计108箱，装入1×20#集装箱。
商业发票号：NJTO90218-09，签发日期2009年4月10日。
信用证号：CMKK9180205
(3)一般原产地证


缮制错误的地方有：
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单项选择题

某汽车修理厂为增值税小规模纳税人，2009年 7月取得汽车保养、修理收入100000元，销售外购汽车零配件、润滑油等取得收入20000元；提供汽车装饰业务，取得收入150000元，该汽车修理厂当月应纳增值税( )元。

A．6429.61

B．7864.08

C．3600

D．3495.15
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