问题 问答题

某个人独资企业位于县城,为增值税一般纳税人,2009年经济业务如下:
(1)销售自产产品取得含税销售额为21200元,随同货物销售向客户收取的装卸、运输等杂费5330元;
(2)将自产产品对外投资,双方确认的含税公允价值为106000元;
(3)当期购进材料80000元,取得增值税专用发票,发票上注明的增值税率为17%,已经依法办理相关涉税手续。购进时发生的运费1500元,已经取得货物运输发票;
(4)当期会计核算的销售成本为60000元;
(5)企业核算的管理费用为6000元,其中包括当期计提的坏账准备2500元;
(6)企业核算的销售费用为7500元,其中有企业与家庭混用的费用难以划分的费用5000元;
(7)企业兼营营业税业务取得的收入为11000元,相应的成本为8400元,应纳的营业税为550元。
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:

计算该个人独资企业2009年应纳的城建税及教育费附加;

答案

参考答案:应纳的城建税及教育费附加
=(5551.50+550)×(5%+3%)=488.12(元)

阅读理解

阅读理解。

     Mr. Grey was a biology professor, and he had a collection of very unusual bones. He was very proud

of them. Then one year he got a new and better job at another university, so his wife called a truck to carry

all their possessions (东西) to their new home while her husband was away at work.

     The next day three men started taking the things out of Mrs Grey's house and putting them into the truck,

when one of them brought out a large wooden box. He was about to throw it into the truck with all the other

things when Mrs Grey ran out of her house and said , "Please treat that box very carefully! That one has all

my husband's bones in it."

     The man was so surprised that he nearly dropped the box on his feet.

1.Mr. Grey was very proud of his collection of bones because _____. [ ]

A. they were very expensive

B. they were of all kinds of animals

C. they were not ordinary and very difficult to get

D. they were useful in his work

2.Which of the following is not right? [ ]

A. Mr. Grey wasn't pleased with his old job.

B. Mrs. Grey was his husband's good helper.

C. Mr. Grey cared more for the bones than for anything else.

D. The truck wasn't the Greys'.

3.In this passage, "my husband's bones" means "_____". [ ]

A. bones collected by my husband

B. bones left by my husband after eating

C. bones of my husband's body

D. bones of my husband's parents'

4.The man who brought the box nearly dropped it on his feet _____. [ ]

A. when he thought there were bones of a dead body in it

B. because he thought the bones were very expensive

C. because he thought he would break the box

D. when he knew Mr. Grey was dead

5.Which of the following is the best title for this passage? [ ]

A. Mr. Grey and His Bones

B. "My Husband's Bones"

C. The Collection of Bones

D. Treat the Box Carefully

问答题 简答题