问题 多项选择题

【资料六】  某物流公司2011年1月有关经营情况如下:  (1)提供国内货物运输及装卸服务、取得运输收入35万元,装卸收入4万元,支付装卸工人工资1万元;  (2)承揽国际货物运输业务,取得全程运输收入48万元,支付境外承运单位运费16万元;  (3)运营业务中取得货物整理收入9万元;  (4)代客户保管货物,取得仓储收入7万元;  (5)在某商业银行开立一般存款账户用于业务结算。  已知:交通运输业适用的营业税税率为3%;服务业适用的营业税税率为50A。  要求:根据上述资料,分析回答下列第15—18小题。

该公司当月货物整理收入和仓储收入应缴纳营业税税额的下列计算中,正确的是(  )。

A.货物整理收入应纳营业税税额=9×3%=0.27(万元)

B.货物整理收入应纳营业税税额=9×5%=0.45(万元)

C.仓储收入应纳营业税税额=7×5%=0.35(万元)

D.仓储收入应纳营业税税额=7×3%=0.21(万元)

答案

参考答案:A,C

解析:【解析】交通运输业的营业税税率为3%,因此货物整理收入应纳营业税税额=9×3%=0.27(万元);服务业的营业税税率为5%,因此仓储收入应纳营业税税额=7×5%=0.35(万元)。

阅读理解

In many high schools,there are strict rules about using mobile phones. If your phone rings in class,for example,the teacher will be very angry.

Every mobile phone has a ringtone (铃声). It tells you that someone is calling you. Now,there is a ringtone called “mosquitotone (蚊子铃声)”. Using it,students can receive calls and text messages (短信) in class but the teacher will not realize what is happening. How?

Mosquitotone has a special sound. Only children and teenagers can hear it. As we get older,we are unable to hear some sounds with high frequencies (频率). As a result,a child or teenager can hear the mosquitotone ringtone, but its_inaudible_to someone 20 or older.

But sometimes,people over 20 can hear the ringtone. One British student’s phone uses mosquitotone. In class,the student’s phone rang. The 32­year­old teacher looked at the student and became unhappy. “I heard that. You know the rule:no mobile phone in class.”

Not all the students are interested in mosquitotone. Jerry Jones,a high school student of 17,says,“Using mosquitotone too often is bad for our hearing. I may use it for pleasure,but not in class. It’s unfair to the teachers!”

What do parents think of mosquitotone?“I think it is perfect for places like movie theaters,” says Connie Neeson,44.“Think about it. Yon’re watching a film and someone’s mobile phone rings. Mosquitotone is good because many people don’t hear it. However,it also has a bad influence on their study if students use it in class.”

小题1:Mosquitotone works because ________.

A.it is very loud

B.it has no sound

C.it has a beautiful sound

D.it uses high frequencies小题2:The under lined part “its_inaudible_to” means “________”.

A.it can’t be seen by

B.it can’t be heard by

C.it isn’t popular with

D.it isn’t healthy for小题3:The 32­year­old teacher felt unhappy because the student ________.

A.was late for class

B.didn’t do his homework

C.couldn’t answer her question

D.was using a mobile phone in class小题4:Connie Neeson thinks that mosquitotone ________.

A.has no bad influence

B.is unfair to the teachers

C.has its advantage and disadvantage

D.can’t be used in any public place

问答题