问题 单项选择题

某化妆品有限公司系生产A系列化妆品和B系列护肤护发品的增值税一般纳税人, 2008年10月发生以下各项业务:
(1) 用生产成本为10000元的350盒A系列化妆品换取原材料,约定按A化妆品当月销售均价格250元/盒进行结算,双方互开专用发票。
(2) 将A化妆品60盒与B护肤护发品60盒组成成套化妆品60套,销售给某商场,售价每套360元,B护肤护发品的成本为35元/盒。
(3) 从国外进口一批化妆品香粉,关税完税价格为60000元,缴纳关税35000元。取得海关增值税完税凭证当月已向税务机关申请并通过认证。当月将其中的80%用于连续生产化妆品。
(4) 本月附带为一个影视制作公司生产上妆油500盒,销售价为60元/盒。
(5) 本期购进酒精一吨,取得专用发票,注明不含税售价为70000元。
(6) 将成本8000元的材料委托其他厂加工D化妆品,支付加工费25000元并取得专用发票,D化妆品已收回,受托方没有同类销售价格可参照。
(化妆品的利润率是5%,护肤护发品的利润率是5%,本期取得电、水等其他的增值税专用发票注明税额3902元,本期专用发票均通过认证,A化妆品当期最高价格295元/盒)
根据上述资料回答下列问题:

本期应向税务机关缴纳的增值税合计( )元。

A.-22553.43

B.-22253.43

C.-31159.43

D.-34351.43

答案

参考答案:D

单项选择题
单项选择题

When Dave was eighteen, he bought a secondhand car for 200 so that he could travel to and from work more (1) than by bus. It worked quite well for a few years, but then it got so old, and it was costing him (2) much in repairs that he decided that he had better (3) it.

He asked among his friends to see if anyone was particularly (4) to buy a cheap car, but they all knew that it was falling to pieces, so (5) of them had any desire to buy it. Dave’s friend Sam saw that he was (6) when they met one evening, and said, "What’s (7) , Dave"

Dave told him, and Sam answered, "Well, what about advertising it in the paper You may (8) more for it that way than the cost of the advertisement!" Thinking that Sam’s (9) was sensible, he put an advertisement in an evening paper, which read "For sale: small car, (10) very little petrol, only two owners. Bargain at 50. " For two days after the advertisement first appeared, there was no (11) . But then on Saturday evening he had an enquiry. A man rang up and said he would like to (12) him about the car. "All right, " Dave said, feeling happy. He asked the man whether ten o’clock the next morning would be (13) or not. "Fine, " the man said, "and I’ll (14) my wife. We intend to go for a ride in it to (15) it. "

The next morning, at a quarter to ten, Dave parked the car in the square outside his front door, (16) to wait there for the people who had (17) his advertisement. Even Dave had to (18) that the car really looked like a wreck. Then, soon after he had got the car as clean (19) it could be, a police car stopped just behind him and a policeman got out. He looked at Dave’s car and then said, "Have you reported this (20) to us yet, sir\

1()

A.directly 

B.safely 

C.properly 

D.easily