问题 单项选择题

某超市为增值税一般纳税人,2011年6月零售粮食、食用植物油、各种蔬菜和水果取得含税收入500000元,销售酸奶、奶油取得含税收入80000元,零售罐头、方便面、精制茶,各取得含税收入4000元、5000元、11000元。销售其他商品取得含税收入240000元,本月购进货物取得增值税专用发票30张,共计税金65000元;本月购进空调一批用于卖场使用,取得增值税专用发票注明价款为30000元,税金为5100元。则应缴纳的增值税税额为( )元。

A.38276.4
B.38635.30
C.41923.83
D.36823.83

答案

参考答案:D

解析: 应纳增值税=500000÷(1+13%)×13%+(80000+240000+4000+5000+11000)÷(1+17%)×17%-65000-5100=36823.83(元)

填空题
阅读理解

阅读理解。

     Do you enjoy reading? Here readers of your age from all over the United States recommend (推荐) great

books for you to read:

     My favorite book is Don't Die, My Love by Lurlene McDaniel. I love all her books, but this was the first

one I read and I have to say, it is by far my favorite. It doesn't end like other books, and I cried while reading.

     I think Nancy Drew is great! Nancy is a detective (侦探) who has many fantastic ideas! I love it because

it's a book from when my grandma was my age, and I can share the fun with her!

     I highly recommend Skinny Bones by Barbara Park. It is funny so please add it on your book list. You

don't want to miss out funny stories!

     I would suggest ______ by Judy Blume. It is based on real things that happened to Judy Blume. It is about

a girl, Alice, who meets some girls at a new state. They become friends, make a club and meet once a week.

They stop after two weeks because they all like a boy in their class and put him as number one. I think every

girl should read this because it is about our growing up.

      I read a book called Neela: Victory Song and it was so good I read it twice! It takes place in India in 1936

and this 12-year-old girl named Neela tries to save her father! It has lots of history in it! I also learned a lot

about different cultures! The author's name is Chitra Banerjee Divakaruni.

1. According to the reader, Skinny Bones can be described as a ________ story.

A. sad

B. history

C. funny

D. detective

2. From which book can we learn different cultures?

A. Skinny Bones.

B. Nancy Drew.

C. Don't Die, My Love.

D. Neela: Victory Song.

3. The best name of the 4th book is ________.

A. My Secret

B. Growing Trouble

C. Three Friends

D. Alice Learns a Lesson

4. Which is TRUE about Nancy Drew?

A. Both the reader and the reader's grandma love this book.

B. It's based on real things that happened to the author.

C. It's about a12-year-old girl who tries to save her father.

D. It doesn't have a common ending like other books.