问题 单项选择题

出口申请退税单位在会计核算上作出销售处理后,( )向外经贸部门填报《出口货物退(免)税申报表》。

A.按单
B.按月
C.按年
D.可随时

答案

参考答案:B

解析: 出口企业应在货物报关出口并在财务上作销售处理后,按月填报《出口货物退(免)税申报表》,并提供办理出口退(免)税的有关凭证,先报外经贸主管部门稽核签章后,于每月10日前报主管出口退税的国税机关申清退(免)税。

阅读理解

阅读理解

       A small ,white envelope stuck among the branches of our Christmas tree and it has been there for

the past ten years or so.

       It all began because my husband Justin hated Christmas-oh, not the true meaning of Christmas.

Overspending was one thing, but compared to the difficult experience of choosing gifts-running around

at the last minute to get a tie for Uncle Harry and a pair of gloves for Grandma…,spending money is

nothing. I felt too tired to think of any special gifts.

       Knowing Justin felt the same way, I decided one year not to buy the usual shirts, sweaters, ties

and so on. I reached for something special just for Justin. The inspiration came in an unusual way.

       Our son Kevin, who was 12 that year, was wrestling (摔跤)at the junior level at the school he

attended; and shortly before Christmas, there was a match against a team sponsored (赞助) by an

inner-city church.These youngsters, dressed in such worn-out shoes that shoe strings seemed to be

the only thing holding them together, while our boys were in their blue and gold uniforms and new

wrestling shoes.

       As the match began, I was shocked to see that the other team were wrestling without wearing

helmets (头盔) to protect their ears. Well, our boys ended up defeating them. We took every weight

class.

       Justin, seated beside me, shook his head sadly, "I wish just one of them could have won," he said.

"They have a lot potential (潜力) , but losing like this could take the heart out of them." Justin loved

kids-all kids, and he knew them, having coached little league football and baseball. That's when the

idea for his present came. That afternoon, I went to a local sporting goods store and bought different

kinds of wrestling helmets and shoes. I sent them to inner-city church without leaving my name.   

       On Christmas Eve, I placed the envelope on the tree, the note inside telling Justin what I had done

and that was his gift from me. His smile was the brightest thing about Christmas that year and since

then the envelope has become the highlight of our Christmas.

1. Justin hated Christmas because _____.

A. he didn't enjoy receiving gifts

B. he had a hard time choosing gifts

C. he spent too much money buying gifts

D. he disliked putting gifts under the Christmas tree

2. We know from the passage that the team sponsored by inner-city church_____.

A. were well dressed

B. paid no attention to safety  

C. feared Kevin's team  

D. couldn't afford a helmet

3. How did Justin feel about the team's failure ?

A. Upset

B. Angry

C. Hopeless

D. Shameful

4. Why did the writer send gifts to the inner-city church without leaving her name ?

A. To avoid being thanked

B. To play a joke on Justin

C. To give Justin a surprise

D. To protect her private information

5. Which of the following can be the best title for the passage?

A. The Church Gift

B. A Special Note

C. The White Envelope

D. A Christmas Card

填空题