问题 问答题

某生产喷雾器的农机厂为增值税一般纳税人,2012年6月销售喷雾器,取得不合税收入50万元,为农民修理喷雾器取得修理费收入11.7万元。当月购进零配件,取得防伪税控专用发票上注明的税款3.4万元;为购买零配件支付A运输企业(A企业为非“营改增”试点地区企业)的运输费,取得的运费发票上注明的运输费8万元、保险费1万元、装卸费1万元。专用发票已经税务机关认证,运输发票为合法票据。已知生产销售喷雾器的增值税税率为13%。 [要求]

计算该农机厂2012年6月增值税的销项税额;

答案

参考答案:销项税额=50×13%+11.7+(1+17%)×17%=6.5+1.7=8.2(万元)

阅读理解

B

Imagine this: your child has just been involved in an emergency (紧急事件). You call 911. The medical workers rush in and begin asking you questions as they work to rescue your chilD.But they also ask questions about your child’s medical history. It’s hard to think clearly. You begin to answer and then end up saying, “I don’t remember. I don’t know.” So, many doctors suggest that parents keep a record of their children’s important health facts handy. This can often help the medical team make a better and more rapid diagnosis (诊断) of a problem at a time when time really counts.

The most important information to know is the child’s allergies (过敏). It is especially crucial if the child is allergic to any medicine---penicillin, for example. Food allergies can come into play, too, so make note of those as well. Children who have been hospitalized in the past may have developed latex (胶乳) allergies. Often this information can help emergency workers find a cause for problems like breathing difficulties.

Keep a list of any medicine, including what your child is now taking. Some medicines can cause an adverse reaction when they are taken together, so the doctors need this information before they give your child anything. You’ll need to know when the child took the medicine last and how much was taken.

It is also important to tell emergency workers about any health problem or illness your child has haD.These pre-existing conditions can have a huge effect on the type of tests and treatment in an emergency.

Consider having any child who has a health problem wear a tag around his neck. This kind of rapid notice can help doctors who are providing emergency care, especially if your child suddenly becomes ill at day care, school, or a friend’s house.

63.How many types of allergies are mentioned in Paragraph 2?

A.One.        B.Two. C.Three.             D.Four.

64.The underlined word “adverse” in Paragraph 3 probably means __________.

A.beneficial B.harmful    C.physical           D.emotional

65. Which of the following is the main idea of this passage?

A.Everybody should learn something about first aid.

B.Children can easily develop allergies.

C.Doctors usually have difficulty saving a child in an emergency.

D.Parents should keep a record of their children’s health facts.

选择题