问题 问答题

某市印刷厂为增值税一般纳税人,主营书刊、写字本等印刷业务。2011年12月有关资料如下:
(1)接受出版社和杂志社委托,自行购买纸张,印刷有统一刊号(CN)的图书和杂志。购买纸张取得的增值税专用发票上注明税额340000元,向各出版社和杂志社开具的增值税专用发票上总共销售金额3100000元;印刷厂另外收取优质费22600元,开具普通发票;
(2)接受学校委托,印刷信纸、信封、会议记录本和练习本,自行购买纸张,取得增值税专用发票注明税额68000元,向学校开具的普通发票注明金额520000元;
(3)销售印刷过程中产生的纸张边角废料,取得含税收入3000元;
(4)当月购买其他印刷用材料,取得的增值税专用发票上注明税额51000元;购货和销售送货发生运费支出20000元、装卸费5000元,取得运输发票;
(5)月末盘点时,发现部分库存纸张因保管不善的原因导致毁损,成本为5700元;
(6)印刷厂购置并更换用于防伪税控系统开具增值税专用发票的计算机一台,取得的增值税专用发票上注明税额1360元。
(本月取得的相关票据符合税法规定,并在当月通过认证并申报抵扣。)
要求:根据上述资料,按下列序号回答问题,每问需计算出合计数。

计算印刷厂当月应纳增值税。

答案

参考答案:印刷厂当月应纳增值税=481591.45-460791=20800.45(元)

完形填空

A man walked into a restaurant. The restaurant advertised it had the        menu in the world. The manager was very proud of being able to provide any dish, no matter how        it was.

At the bottom of the       , there was a notice that said, “If you do not see the dish you need on this menu, please tell us and we will add it to the menu right away.”

The man        the menu and decided to make sure if it was true. He would order         that was very unusual.

When a waiter came up to take his order, he said, “You say you can serve any dish, even if it’s not on your longest menu in the world.”

“That is correct, sir. We are able to meet everyone’s requirements.”

“Well,” the man said, “bring me a sandwich with two elephant ears.       , not African.”

The waiter wrote down in his paper: Two Indian elephant ears on toast.

“Very good, sir,” he said. “That shouldn’t        long.”

The waiter walked away quickly.

The man was very surprised and rather disappointed.

Then he smiled        the waiter returned with a very unhappy look on his face.

“Ah!” the man said. “You can’t        it to me, can you?”

The waiter made an apology 道歉.

“I’m very sorry, sir, and this is the      embarrassing 令人为难的,” he said, “but I’m afraid we can’t because we’ve run out of bread.”

小题1:A. biggest            B. thickest            C. longest

小题2:A. unfair             B. unusual         C. beautiful

小题3:A. menu           B. dish            C. restaurant

小题4:A. looked for       B. looked after        C. looked at

小题5:A. anything           B. something       C. everything

小题6:A. American       B. Indian              C. Canadian

小题7:A. pay            B. cost                C. take

小题8:A. as             B. and                 C. so

小题9:A. catch           B. take                C. bring

小题10:A. least          B. most            C. less

单项选择题