问题 单项选择题

No one can be licensed as an electrician in Parker County without first completing a certain course in electrical safety procedures. All students majoring in computer technology at Parker County Technical College must complete that course before graduating. Therefore, any of the college’s graduates in computer technology can be licensed as an electrician in Parker County.
The answer to which of the following would be most helpful in evaluating the argument

A.Is a college degree a requirement for being licensed as an electrician in Parker County

B.Do all students majoring in computer technology who complete the course in electrical safety procedures at Parker County Technical College eventually graduate

C.Is completion of a course in electrical safety procedures the only way a person licensed as an electrician in Parker County can have learned those procedures

D.Is a period of practical apprenticeship a requirement for becoming a licensed electrician in Parker County but not for graduating from the college in computer technology

E.(E) Do any of the students at Parker County Technical College who are not majoring in computer technology take the course in electrical safety procedures

答案

参考答案:D

解析: 本题为1993年10月GRE国内考题的一道逻辑推理重考题,但问题目的与选项都有较大变化。这反映出国内考题重考的命题侧重点。本题推理为:完成用电安全程序课程是在Parker郡成为电工的一个必要条件,但段落最后一句话明显认为完成用电安全课程是成为电工的充分条件,而(D)提出实习期是否是成为电工的一个必要条件。若回答yes,则上面推理被削弱;若回答“no”,则对推理作出支持。所以(D)正确。

单项选择题
单项选择题

(一)
某商贸企业为增值税一般纳税人,从事商品批发、零售和进口业务。2009年9月有关业务如下:
(1)委托某手表厂生产金表100块,提供纯金800克,账面成本169000元;表厂提供辅助材料13562.80元,共收取加工费和辅助材料费不含税320000元,并开具增值税专用发票;受托方无同类产品售价,该手表厂依法代收代缴了消费税;该表收回后,商贸企业定价每块不含税28900元,本期售出28块;
(2)从国外进口一牺小轿车,作为企业销售接待用车,海关审定的关税完税价格18万元,从韩国购进一辆长度为15米的豪华商务车自用,离岸价为120万元,到我国海关起卸地前的运保费为9万元;
(3)从国内采购商品,取得的防伪税控系统开具的增值税专用发票上注明金额45万元、税额7.65万元;购货过程中发生运输费用4万元、装卸费1万元,取得运输部门开具的运费发票;
(4)购进作为固定资产:管理的税控收款机5台,取得的增值税专用发票上注明金额5万元、税额0.85万元;从农村购进免税农产品,收购金额22万元,开具合法收购凭证;运输农产品支付运费1万元并取得运费发票;
(5)娱乐中心取得舞厅娱乐收入45万元,收购的农产品在舞厅供客人消费,取得收入25万元,销售啤酒等取得收入31万元。领用上月已抵扣了进项税额免税农产品成本为8万元,啤酒等小食品成本22万元;
(6)上月销售的一块劳力士手表因质量问题被顾客退回,该商贸公司退给顾客货款37万元,并开具红字普通发票;商贸公司将其退给代理商家,取得代理商家开具的红字专用发票注明金额29万元、税额4.93万元;
(7)取得上月啤酒的逾期包装物押金25万元;
(8)受托代销某品牌服装,本期取得代销不含税收入19.36万元,与委托方进行结算,取得增值税专用发票上注明税额1.24万元。
(本期进口关税税率为30%,小汽车消费税税率是5%;手表的消费税税率是20%,当月取得的相关票据符合税法规定,并在当月通过认证和抵扣)
根据上述资料回答下列问题:

依据税法的有关规定,下列说法中不正确的是( )。

A.发生销货退回应当减少当月的销项税额

B.金表的委托加工业务应该由受托方代收代缴消费税

C.啤酒的包装物押金不计算消费税

D.当月购进固定资产所支付的进项税额均不得从销项税额中抵扣