问题 单项选择题

Today’s response to the data access dilemma eschews the traditional archival approach in favor of emerging standards for what are described as the documents of the future: compound documents. Product users and developers hope the latest standards effort--such as OpenDoc and Microsoft Corp.’s Object Linking and Embedding (OLE) will (26) data accessibility.
OpenDoc is a standards group (27) a common look and feel throughout documents, even though different applications are used.
OLE technologies allow Microsoft to (28) its various software products. Microsoft creates, governs and distributes the OLE capability, which is what most (29) it from the open OpenDoc approach. Thus, users can assemble (30) of varying application to create compound documents. With OLE users can, for example, embed an Excel chart in a Microsoft word report.

A. divide B. distinguish C. divides D. distinguishes

答案

参考答案:D

单项选择题 A1/A2型题
单项选择题

某卷烟厂(位于市区)为增值税一般纳税人主要外购烟叶生产雪茄烟和烟丝,2009年8月发生下列业务:
(1)从农民手中收购烟叶,收购凭证上注明收购价1000000元,支付运费12000元,装卸费11500元,并取得了符合规定的运费发票;
(2)将上述购买烟叶中的(成本为300000元)一部分直接运往乙企业(位于县城,增值税一般纳税人)委托其加工烟丝,取得增值税专用发票,注明加工费122000元,乙企业代收代缴了消费税;
(3)甲卷烟厂将收回的烟丝50%出售,取得不含税价款400000元;另外的50%用来等价交换一批生产材料,材料入库,取得对方开具的专用发票,注明价款为420000元;
(4)本期收购烟叶剩余部分直接生产雪茄烟1600箱,本期销售1200箱给外省代理机构,取得不含税价款360000元;剩余雪茄烟全部用于交换修理备件,双方约定每箱按不含税价300元等价交换,双方均互开增值税专用发票;
(5)企业职工浴池领用本月从小规模纳税人购进时取得普通发票的劳保用品,成本8600元,领用上月购进时取得增值税专用发票和合法的运输发票的煤炭,成本34290元(包括买价31000元,运输成本1790元,装卸费1500元)。
(雪茄烟的消费税税率36%,烟丝的消费税税率为30%,本月取得的发票均在本月认证并抵扣;本期雪茄烟均价300元/箱,最高价350元/箱)
根据上述资料回答下列问题:

本月收购烟叶业务可抵扣的进项税( )元。

A.172440

B.173440

C.174440

D.175440