问题 单项选择题

A公司是甲市一家大型国有企业,是增值税一般纳税人;B公司是A公司在乙市设立子公司,主营业务为锅炉安装,其营业收入向当地地税局缴纳营业税。A公司2002年1月发生如下业务:
(1)将自己生产的利能达牌75吨新型节能环保锅炉两台,以不含税单价200万元的价格,卖给B公司。
(2)向长青发电厂销售利能达牌75吨新型节能环保锅炉一台,不含税单价600万元。
(3)为本单位浴池生产安装4吨锅炉一台。生产成本为10万元,未从本期生产成本转出。
(4)因本公司浴池安装锅炉生产在建工程费用3万元,其中领用原材料不含税价2万元,增值税进项税额340万元未作进项税额转出,其他费用1万元,未从在建工程转出。
月初增值税进项税额余额为零,本月购进原材料发生增值税进项税70万元,2002年2月10日申报并缴纳一月份增值税100万元。
根据上述资料回答下列问题:

下列有关A公司销售给B公司的锅炉价格的表述中正确的是( )。

A.公司销售给B公司的锅炉价格合理,因为两家属于常年关系户,可以按内部优惠价进行交易

B.A公司销售给B公司的锅炉价格合理,因为双方是按照自愿原则进行的交易

C.A公司销售给B公司的锅炉价格不合理。因为A公司没有按照独立企业之间的业务往来向B公司销售货物,而是以明显的低价将锅炉销售给B公司

D.主管税务机关可以按照税收征管法的有关规定,将A公司销售给B公司的锅炉价格由200万元/台调整为400万元/台

E.主管税务机关可以按照税收征管法的有关规定,将A公司销售给B公司的锅炉价格由200万元/台调整为600万元/台

答案

参考答案:C

填空题
阅读理解

Justin’s bedroom was so full of flat bicycle tires, bent tennis rackets, deflated basketballs, and games with missing pieces that you could hardly get in the door.  His parents pleaded with him to clean out his room.

“What use is a fish tank with a hole in the bottom?” his father asked.  But Justin simply smiled and repeated his motto, “Never throw anything out, you never know when it might come in handy.”

When Justin was away from home, he always carried his blue backpack — a smaller bag of his bedroom — a place to store the many objects that he collected.  It was so worn and stretched that it hardly resembled a backpack anymore.

Justin had earned a reputation for figuring things out and getting people out of otherwise hopeless situations.  Many of his classmates and neighbors sought him out when they needed help with a problem.  On the first day of school, his friend Kenny, came looking for Justin.

“Do you think you have something in your backpack that could help me remember my locker combination (箱子密码)?”  he asked.  “I lost the piece of paper it was written on.  I have a science class in two minutes and if I’m late on the first day it’ll make me look bad for the rest of the year.”  Kenny looked really worried.

“Relax,” Justin said, taking his backpack off and opened it.  “Remember how you borrowed my notebook in my home to write the combination down?  Well, I know how I can recover what you wrote.”

He took the notebook and a soft lead pencil out of his backpack.  The page that Kenny had written on had left faint marks on another page in the notebook.  Justin held the pencil on its side and rubbed it lightly over the marks.  Slowly but surely the numbers of the locker combination appeared in white.

“That’ s amazing!”  Kenny said, “I owe you one.”  And he dashed off to open his locker.

It was just another day in the life of the boy whose motto was “Never throw anything out; you never know when it might come in handy.”

小题1:Why is Justin’s room in such a mess?

A.He always forgets to clean it.

B.He never throws anything out.

C.He has no time to clean it.

D.He shares the room with his brother.小题2:In what way is Justin’s blue backpack used?

A.He uses it as a place to store collected objects.

B.He uses it to carry his books and sports equipment.

C.His parents tell him to clean it all the time.

D.He carries it to remind others of his ability.小题3:The underlined phrase “pleaded with” means              .

A.ignored

B.asked

C.pushed

D.admired小题4:How does Kenny feel toward Justin?

A.Annoyed

B.Disinterested

C.Grateful

D.Angry