问题 单项选择题

2009年4月,某电子制造企业(注册地北京,一般纳税人)销售电子产品一批,取得不含税价款116000元;支付运输费1600元,取得国有运输企业开具的运输发票;另将一批成本价15000元(同类不含税售价为18750元)的电子出版物产品,运往天津的分支机构用于销售,发生运费支出1600元,建设基金400元,装卸费支出500元,取得国有运输企业开具的运费发票;将一批电子出版物用于公益性捐赠,同类产品不含税售价6000元;购进材料,取得防伪税控系统增值税专用发票上注明销售额100000元、增值税税额17000元,该批材料月末未入库;同时从一生产企业购进旧设备一台,普通发票上注明销售额15850元。本月取得的增值税发票均在本月通过认证。该企业上述业务应纳增值税税额( )元。

A.6675.5
B.5685.5
C.5293.5
D.5713.5

答案

参考答案:B

解析: 销项税=116000×17%+(6000+18750)×13%=22937.5(元)
进项税=1600×7%+2000×7%+17000=17252(元)
应纳增值税=22937.5-17252=5685.5(元)

完形填空
 
完形填空
                                                        A Man Named Lawrence
     This is an act of kindness that happened to me one Sunday morning.
     It was at two o'clock in the morning. We just came out of a club and were trying to find our   1   back
to our city. As we were trying to   2   the bus stop, a man came to us and said he would show us   3   it
was. Although we were a little   4  , we had no choice but follow him. He told us he was a homeless man
and that his name was Lawrence.
     When we passed some city workers   5  the streets, they sprayed (喷溅) the homeless man.
Lawrence told us that they always sprayed the   6   if they were "in the way". I didn't know why they
would do that. They were human beings,   7  , not cattle or objects.
     This man had just gotten   8  in the middle of a cold night, but   9  shouting at the workers, he asked
them, "How would you   10  if your father or grandfather were treated like this?" He then told us, "It's 
  11  use shouting at them, because they just get angry. You're better off saying something from the   12  ."
     It is   13  ! The world could be so different if only we put our anger  14  , lowered our voices and
tried to speak from our hearts.
     He took us safely to the stop and on the way talked about everything. We   15  him and told him that
we   16  have never found the place on our own. He said, "I have a son of your age, and I hope that if
he were   17  , someone would help him."
     Not only did Lawrence clear out all the fear and distrust in our hearts, he helped us find our way, in
more than one ways.   18  , this man taught us kindness. There was   19  we could really do to repay
him. The only thing I hope to do is to   20  other people out.
( )1. A. way              
( )2. A. get to            
( )3. A. how              
( )4. A. interested        
( )5. A. wondering          
( )6. A. blacks           
( )7. A. above all        
( )8. A. wet               
( )9. A. except for        
( )10. A. think            
( )11. A. no use          
( )12. A. corners          
( )13. A. good            
( )14. A. aside            
( )15. A. left            
( )16. A. should          
( )17. A. waited for      
( )18. A. On the contrary  
( )19. A. something        
( )20. A. help            
B. car              
B. find            
B. what            
B. annoyed          
B. washing          
B. whites          
B. in all          
B. angry            
B. shortly after    
B. feel            
B. no point        
B. eyes            
B. beautiful        
B. off              
B. thanked          
B. could            
B. taken in        
B. On the other hand
B. anything        
B. work             
C. friend        
C. search for    
C. which        
C. worried      
C. painting for  
C. strangers    
C. after all    
C. sad          
C. instead of    
C. tell          
C. no need      
C. bottom        
C. true          
C. down          
C. paid          
C. must          
C. lost          
C. What's up    
C. everything    
C. pay          
D. road            
D. arrive          
D. where            
D. disappointed    
D. decorating      
D. homeless        
D. not at all      
D. cold            
D. owing to        
D. say              
D. no fun          
D. heart            
D. funny            
D. up              
D. brought          
D. need            
D. missed          
D. What's more    
D. nothing          
D. check            
单项选择题