问题 单项选择题

When we want to tell other people what we think, we can do it with the help of words. We can also do it in many other ways, too. Sometimes we move our heads up and down when we want to say "yes", and we shake our heads when we want to say "no " Some people can’t hear or speak. They talk with the help of gestures(手势). People from other countries often have to do it if they don’t know your language.
Here is a story. An American was once having his holiday in Italy, but he could not speak Italian. One day he went to a restaurant and sat down at a table. When the waiter came, the American opened his mouth, put his fingers in it and took them out again. In this way he wanted to say "Bring me something to eat". The waiter soon brought him a cup of tea. The American shook his head and the waiter understood that he didn’t want tea. So he took it away and brought him a glass of milk. The American shook his head again. He was very hungry now and looked sad. He was just going to leave the restaurant when another man came in. When this man saw the waiter, he put his hands on his stomach (胃). In a few minutes there was a large plate of bread and meat on the table in front of him.

Sometimes people move their heads ______ when they want to say "yes".

A.right and left

B.fast and slow

C.hard and easy

D.up and down

答案

参考答案:D

解析: 根据第一段的“Sometimes we move our heads up and down when we want to say‘yes’”可知答案选D。

问答题

某商贸企业为增值税一般纳税人,2009年5月初留抵税额8万元。当月发生如下业务:
(1)购进粮食两批:从一般纳税人企业购入,支付金额50万元,从小规模农业生产企业购入40万元,均取得增值税普通发票。购入其他商品支付不含税价款500万元,取得增值税专用发票;
(2)发生的水电费均取得增值税专用发票,自来水公司开具的发票上注明的水费是10万元,供电企业开具的发票上注明的电费是50万元;
(3)因管理不善造成年初所购货物毁损,损失货物的账面成本78万元,其中包含30%的粮食(均为从小规模农业生产企业购入并开具普通发票),剩余的是其他货物,并且在购入时货物发生的运输成本是账面成本的5%;
(4)向一般纳税人销售冰箱500台,开具的增值税专用发票上注明的价款总额为200万元。向小规模纳税人销售货物,开具的普通发票上注明的金额为36万元。向消费者个人销售货物,取得含税收入780万元,其中,销售粮食和植物油的含税收入为60万元;
(5)向老年福利院捐赠电风扇300台,开具的普通发票上注明的金额6万元;
(6)将上月购进的账面成本为58万元的床上用品用于换取家具商品一批,双方均已开具增值税专用发票。已知企业销售床上用品时的成本利润率是35%;
当月取得的增值税专用发票均已通过税务机关认证并申请抵扣。企业发生的运输费用均取得合法的普通发票并依法抵扣进项。
要求:根据上述资料,按下列顺序回答问题,每问均为合计数:
1.计算业务(1)中可抵扣的进项税额;

单项选择题