问题 问答题

某家用电器商场为增值税小规模纳税人,2009年5月发生了以下业务:
(1) 购入冰箱200台,每台不含税购入价为2000元,货已入库,但款项尚未支付;
(2) 采用“以旧换新”的方式销售洗衣机400台,开出的普通发票表明每台销售价为1500元,每台旧洗衣机的收购价格为50元:
(3) 采用“买一赠一”的方式销售冰箱300台,开出的普通发票表明每台销售价为3000元,赠送的小家电每台售价为100元;
(4)采用分期付款方式销售空调100台,开出的普通发票表明每台售价4000元,合同约定,本月收款20%,余下的80%将在下月底收齐。
要求:计算该电器商场本月应该缴纳的增值税。

答案

参考答案:(1) 以旧换新销售洗衣机应该缴纳增值税=(1500+50)×400×3%/(1+3%)=18058.25(元)
(2) 买一赠一销售冰箱应纳增值税=3000×300×3%/(1+3%)+100×300×3%/(1+3%)=27087.38(元)
(3) 分期付款销售空调应纳增值税=100×4000×20%×3%/(1+3%)=2330.1(元)
(4) 合计应纳增值税=18058.25+27087.38+2330.1=47475.73(元)

单项选择题
阅读理解

“People are ruder today because they are rushed and more ‘time poor’ than ever before, ” says Patsy Rowe, “ Manners have fallen off the radar(雷达). ” Due to our strong attraction to electronic equipment it is a wonder more people don’t wake up each morning and greet the singing birds with a complaint(抱怨)about the noise. Here are some examples of rudeness.

Some people prefer to do almost everything over the internet. To them, dealing with an actual human is like an evolutionary step backward. It feels very slow because humans don, t work at 4G speeds. When you have dinner with friends, you will often notice someone paying more attention to his mobile phone. We have programmed ourselves to think that every new message brings life-changing news, so taking calls and checking our texts are more important than talking to the people we are with. What is worse, some people even tend to send anonymous(匿名的) rude messages by email.

However, rudeness is never acceptable, Don, t assume it is OK to be rude if the person you, re in touch with won, t recognize you. If you have something awful to say, have the courage to face the person and say it, write a letter or email and sign it, or forget it. Upsetting people with unsigned messages is cruel and disgusting.

We shouldn′t blame technology for our shortcomings. Technology is here to help us, but we should not allow it to take over our lives. An important step is acknowledging our shortcomings. People spend a lot of time pointing out bad manners but it would be even more help if we′d publicly acknowledge good manners when we see them.

小题1:What can be inferred from the underlined sentence in Paragraph I?

A.People can tell good from bad behavior.

B.Radar is able to observe human behavior.

C.People care little about their behavior.

D.Radar can be used to predict human behavior.小题2:Some people are less willing to deal with humans because

A.they are becoming less patient

B.they are growing too independent

C.they have to handle many important messages

D.they have to follow an evolutionary step backward.小题3:The author thinks sending unsigned awful messages is

A.Ridiculous

B.disgusting

C.acceptable

D.reasonable小题4:What can we learn from the last paragraph?

A.We should applaud good behabior.

B.Technology can neber be blamed

C.We should keep pointing out mistakes.

D.Technology will take over lives one day.