问题 单项选择题

Now which are the animals really to be pitied in captivity First, those clever beings whose lively urge for activity can find no outlet behind the bars of the cage. This is most conspicuous, even for the uninitiated, in the case of animals which, when living in a free state, are accustomed to roaming about widely. Owing to this frustrated desire, foxes and wolves housed, in many old-fashioned zoos, in cages which are far too small, are among the most pitiable of all caged animals.
Though pinioned swans generally seem happy, under proper care, by hatching and rearing their young without any trouble, at migration time things become different: they repeatedly swim to the lee side of the pond, in order to have the whole extent of its surface at their disposal, trying to take off. Again and again the grand preparations end in a pathetic flutter of their half wings ; a truly sorry picture !
This, however, rarely awakens the pity of the zoo visitor, least of all when such an originally highly intelligent and mentally alert animal has deteriorated, in confinement, into a crazy idiot, a very caricature of its former self. Sentimental old ladies, the fanatical sponsors of the societies for Prevention of Cruelty to Animals, have no compunction in keeping a grey parrot in a relatively small cage or even chained to a perch. Together with the large corvines, the parrots are probably the only birds which suffer from that state of mind, common to prisoners, namely, boredom.

In Paragraph 3, the expression "have no compunction in" most probably means "have no ______".

A.reaction to

B.understanding of

C.second thoughts about

D.enlightenment on

答案

参考答案:C

解析: 本题考查词义辨析。将答题点定位在第三段第二句,根据语境可知,老妇女对于自己把鹦鹉放在一个小笼子里或是把鹦鹉拴起来没有任何悔恨之意。have no compunction about“毫无悔恨”;reaction to“对……的反应”;understanding of“对……的理解”;second thoughts about“重新考虑”,与上面词组意思接近。enlightenment“启迪”。由此可知,答案是C。

问答题

北京市区某酒业有限公司为增值税一般纳税人,主营白酒生产销售,同时通过自设的车间生产酒瓶。2010年1月份和2月份的生产经营情况如下:
(1)1月从国内购进修理配件,取得防伪税控系统开具的增值税专用发票,注明金额280万元、增值税税额47.6万元,取得的税控系统开具的货运发票上注明运费10万元,建设基金2万元;
(2)1月在国内销售10万套自产酒瓶给一小规模纳税人,取得含税收入28.08万元;出口自产精装特制汉白玉瓷瓶380万套,取得销售额200万元;
(3)2月进口原材料一批,支付给国外买价120万元,包装材料8万元,到达我国海关以前的运输装卸费3万元、保险费13万元,从海关运往企业所在地支付运费,取得货运发票,发票注明运杂费7万元;
(4)2月进口两台电子酿酒机械设备自用,支付给国外的买价60万元,相关税金3万元,支付到达我国海关以前的装卸费、运输费6万元,保险费2万元;
(5)2月从国内购进一批原材料,取得防伪税控系统开具的增值税专用发票,注明金额300万元、增值税税额51万元,另支付购货运输费用12万元、装卸费用3万元,未取得货运发票;当月将30%用于企业职工食堂;
(6)2月1日将A型白酒130吨赊销给境内某代理商,约定2月15日付款,15日企业开具增值税专用发票,注明金额2340万元、增值税税额397.8万元,代理商30日将货款和延期付款的违约金8万元支付给企业;
(7)2月销售A型白酒10吨给本企业关系户,以成本价核算取得销售金额80万元;
(8)2月企业新研制生产B型白酒1.2吨,每吨成本价2万元,为了检测品质,专门通过品酒大会向来宾赠送,市场上无B型白酒销售价格。
其他相关资料:①该企业进口原材料和机械设备的关税税率为10%;②白酒成本利润率10%;③退税率13%;④相关票据在有效期内均通过主管税务机关认证。
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:

计算企业2月进口原材料应缴纳的关税;

单项选择题 B1型题