问题 单项选择题

(Ⅰ)

In the dining room of my grandfather’ s house stood his heavy clock. Meals in the dining room were a (21) for our four generations to become one. My grandfather’ s clock always stood like a trusted old family friend, (22) us playing jokes and tellingstories, which was already a (23) of our life.

When I was a child, the old clock interested me. I watched and listened to it during (24) I was surprised how at (25) times of the day, the clock would strike three times, six times or more, with a wonderful great (26) that echoed throughout the house. The clock chimed year after year, a part of my (27) , a part of my heart.

Even more (28) to me was my grandfather’s special action each day. He meticulously (29) the clock with a special key each day. The key was magic to me. It (30) our family’ s magnificent clock ticking and striking all year round.

27()

A. memories

B. minds

C. comfort

D. information

答案

参考答案:A

解析:

该句句意为:闹钟年复一年地打点报时,留在我的记忆里,也留在我的心里。根据后文的a part of my heart容易排除掉B、C、D项。

问答题

某汽车制造企业为增值税一般纳税人,生产的小汽车达到欧洲三号排放标准,小汽车出厂价格每辆100000元(不含增值税),2007年12月该厂购销情况如下:
(1)销售给特约经销商A小汽车50辆,并以收据收取提货手续费10000元;经销商已提取40辆小汽车,其余10辆尚未提货:该厂已经开具了50辆小汽车的增值税专用发票;
(2)抵债给某供货商小汽车8辆,并开具增值税专用发票;支付运费12000元,运输单位发票台头为供货商、发票已由该厂转给供货商;
(3)与特约经销商B签订60辆小汽车的代销协议,代销手续费5%,该厂当即开具了60辆小汽车的增值税专用发票,当月收到经销商返还的30辆小汽车的代销清单及销货款;
(4)以本厂生产的10辆小汽车,向某汽车配件厂换取600000元的专用配件,双方均已收到货物,但尚未开具增值税专用发票,该厂同型号小汽车每辆销售价格为120000元、100000元和80000元(不含增值税);
(5)销售一台不需用的旧机床,账面原价400000元,已提取折旧100000元,销售价格410000元;
(6)购进小汽车零配件一批,取得增值税防伪税控发票上注明的销售金额 4000000元,并于当月通过税务机关的认证,另支付运费金额30000元,取得运输单位开具的运输发票上注明运费金额20000元,建设基金5000元,装卸费2000元,保险费3000元,本月未报送《增值税运输发票抵扣清单》及电子信息;
(7)从小规模纳税人处购进小汽车零配件一批,并取得当地税务机关开具的增值税专用发票注明价款60000元,货已验收入库。
(8)本厂基本建设工程领取上月购进的生产用钢材价值100000元;并将领用的钢材委托外加工,收回后用于工程项目,为此支付加工费1000元(不含增值税),已取得增值税专用发票;
(9)购进办公用品一批,未取得增值税专用发票注明价款20000元;购置复印机一台,增值税专用发票注明价款50000元;为职工食堂购置用具一批,取得增值税专用发票注明价款10000元。
该厂12月份计算的应纳增值税:
当月进项税额=(4000000+60000+20000+50000+10000)×17%+30000×7%=705900元
当月销项税额=(40+30)×100000×17%=1190000元
当月应纳增值税额=(1190000-705900)=484100元
要求:
请依据增值税暂行条例及有关规定,具体分析该厂当月增值税税额计算是否正确如有错误请指出错在何处并正确计算企业当月应纳增值税、消费税。 (小汽车适用消费税率5%)

单项选择题