问题 单项选择题

If we take a close look at successful language learners, we may discover a few techniques (技巧) which makes language learning easier for them.
(16) , successful language learners are independent learners. They do not depend on (依赖) books or teachers; they (17) their own way to learn the language. They try to find the patterns and the rules for themselves, (18) waiting for the teacher to explain everything. They are good guessers who look for clues to form their (19) conclusions which are very different from others’.
Successful language learning is (20) learning. Therefore, successful learners do not wait for a chance to use the language; they (21) such a chance. They find people who speak the language and ask these people to correct them (22) they make mistakes. They will try anything to communicate. When communication is difficult, they can (23) information that is incomplete (不完整的). It is more important for them to learn to (24) in the language than to know the meaning of every word.
Finally, successful language learners are learners with a (25) in order to communicate with these people and learn from them. They want to learn a language because they are interested in the language and the people who speak it. It is necessary for them to learn the language.

Ⅱ. 完形填空

/Close
阅读下面短文,从短文后所给各题的四个选项(A、B、C和D)中选出一个最佳选项。

A.explain

B.make

C.discover

D.change

答案

参考答案:C

解析: 根据上句“他们不依赖书或老师”可知他们“寻找、发现适合自己的学习语言的方法”,应用discover。A项意为“解释”;B项意为“制造”;D项意为“改变”。

多项选择题 X型题
问答题

某市大型商贸公司为增值税一般纳税人,兼营商品加工、批发、零售和进出口业务,2011年3月相关经营业务如下:
(1)进口化妆品一批,支付国外的买价220万元、购货佣金6万元、国外的经纪费4万元;支付运抵我国海关地前的运输费用20万元、装卸费用和保险费用11万元;支付海关地再运往商贸公司的运输费用8万元、装卸费用和保险费用3万元,已取得海关的完税凭证和运费发票;
(2)受托加工化妆品一批,委托方提供的原材料不含税金额86万元,加工结束向委托方开具普通发票收取加工费和添加辅助材料的含税金额共计46.8万元,该化妆品无同类产品市场价格;
(3)收购免税农产品一批,支付收购价款70万元、运输费用10万元,当月将购回免税农产品的30%用于公司饮食部;
(4)购进其他商品,取得增值税专用发票,支付价款200万元、增值税34万元,支付运输单位运输费用20万元,待货物验收入库时发现短缺商品金额10万元(占支付金额的5%),经查实应由运输单位赔偿;
(5)将进口化妆品的8016重新加工制作成套装化妆品,当月销售给其他商场并开具增值税专用发票,取得不含税销售额650万元;直接销售给消费者个人,开具普通发票,取得含税销售额70.2万元;
(6)销售除化妆品以外的其他商品,开具增值税专用发票,应收不含税销售额300万元,由于月末前可将全部货款收回,给所有购货方的销售折扣比例为5%,实际收到金额285万元;
(7)取得化妆品的逾期包装押金收入14.04万元;
(8)当月购进一辆小汽车,取得增值税专用发票,支付价款为20万元,同时销售2006年购进的小汽车,开具普通发票取得收入15.8万元。
(注:关税税率20%,化妆品消费税税率30%;当月购销各环节所涉及的票据符合税法规定,并经过税务机关认证)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数。

计算该公司进口环节应缴纳的消费税;