问题 单项选择题

A public-service advertisement advises that people who have consumed alcohol should not drive until they can do so safely. In a hospital study, however, subjects questioned immediately after they consumed alcohol underestimated the time necessary to regain their driving ability. This result indicates that many people who drink before driving will have difficulty following the advertisement’s advice.
Which of the following, if true, most ply supports the argument above

A.Many people, if they plan to drink alcohol, make arrangements beforehand for a nondrinker to drive them home.

B.The subjects in the hospital study generally rated their abilities more conservatively than would people drinking alcohol outside a hospital setting.

C.Some people refrain from drinking if they will have to drive to get home afterward.

D.The subjects in the hospital study were also questioned about the time necessary to regain abilities that do not play an important role in driving safely.

E.(E) Awareness of the public-service advertisement is higher among the general population than it was among the subjects in the hospital study.

答案

参考答案:B

解析: 本题典型的“B,A”型支持,由一个study而得出一个结论,那么支持最重要的是支持结论“在开车前喝酒的人很多在遵从广告的建议方面有困难。医院里的被调查者低估了他们恢复开车能力所必需的时间,如果这些人相对那些在医院环境之外喝酒的人来说更加保守,正如(B)所说,那么所有开车之前喝酒的人都会低估他们恢复开车能力所必需的时间,所以他们在遵从广告建议方面有困难。因此(B)正确。

选择题
单项选择题 案例分析题

甲企业为某市一家酒厂(增值税一般纳税人),主要生产白酒、啤酒。2014年3月发生如下业务:

(1)外购原材料,取得增值税专用发票注明价款200万元,增值税税额34万元,运输途中发生合理损耗5%。

(2)外购酒精,取得增值税专用发票注明价款60万元,增值税税额10.2万元,当月领取80%用于勾兑生产白酒。

(3)向乙商贸企业销售A牌白酒80吨,取得不含税销售额400万元,同时收取白酒包装物押金20万元。采取分期收款方式向丙商贸企业销售A牌白酒20吨,不含税总价款100万元,合同规定分四个月等额支付,由于购买方资金紧张,当月只收回20万元。

(4)向某大型超市销售啤酒500吨,每吨不含税售价0.28万元,另收取包装物押金13万元。

(5)将新研发的高档白酒6吨赠送给关系客户,总成本120万元,成本利润率10%,无同类产品市场价格。

(6)将20吨自产B牌白酒用于抵偿债务,B牌白酒最低不含税销售价格为10万元/吨,平均不含税销售价格为14万元/吨,最高不含税销售价格为18万元/吨。

(7)因包装物逾期未退,没收1月份销售啤酒收取的包装物押金10万元,以及1月份销售白酒收取的包装物押金30万元。

相关资料:酒精消费税税率5%,白酒消费税比例税率20%,定额税率每斤0.5元;啤酒每吨出厂价格在3000元(含3000元,不含增值税)以上的,适用消费税税率为每吨250元,每吨出厂价格在3000元以下的,适用消费税税率为每吨220元。相关票据已在当月通过认证并抵扣。

要求:根据上述资料,回答下列问题。

甲企业2014年3月应缴纳增值税()万元。

A.127.91

B.126.79

C.128.87

D.131.99