问题 单项选择题

Low levels of literacy and numeracy have a damaging impact on almost every aspect of adults, according to a survey published yesterday, which offers (1) of a developing underclass. Tests and (2) with hundreds of people born in a week in 1958 graphically illustrated the (3) of educational underachievement. The effects can be seen in unemployment, family (4) , low incomes, depression and social inactivity.

Those who left school at 16 with poor basic skills had been employed for up to four years less than good readers (5) they reached 37. Professor John Bynner, of City University, who carried the research, said that today’s (6) teenagers would even encounter greater problems because the supply of (7) jobs had shrunk.

Almost one fifth of the 1,700 people interviewed for yesterday’s report had poor literacy and almost half (8) with innumeracy, a proportion (9) other surveys for the Basic Skills Agency. Some could not read a child’s book, and most found difficult (10) written instruction.

Poor readers were twice as likely to be a low wage and four times likely to live in a household where partners worked. Women in this (11) were five times as likely to be (12) depressed, (13) both tended to feel they had no control over their lives, and to trust others (14) .

Those who had low literacy and numeracy were seldom (15) in any community organization and less likely than others to (16) in a general election. There had been no (17) in the literary level of (18) reporting problems.

Alan Wells, the agency’s director, said: “ The results emphasize the dangers of developing an underclass people, who were out of work, (19) depressed and often labeled themselves as (20) . There is a circle of marginalization, with the dice against these people and their families.”

10()

A.translating

B.complying

C.following

D.obeying

答案

参考答案:C

解析:

语义衔接题。由上下文语义知,此处是指“看不懂说明书”,还涉及不到translate“翻译”,所以选 [C]following,与written instructions搭配。[B]complying“顺从,遵守”,后面需要搭配介词with;[D]obeying“服从”,服从说明书显然不符合语境。

单项选择题

某像胶厂(一般纳税人)2009年5月发生以下业务:
(1) 从南方某农场购进天然像胶,开具的普通发票上注明的价款为12000元;购进该货物时支付的运费为2000元(有货票)。橡胶厂将这些天然橡胶加工成生产轮胎的橡胶,其实际成本为180000元。厂方用其中的100000元橡胶生产各类轮胎,其中手扶拖拉机专用轮胎100套,每套500元(不含增值税价格),全部售出;汽车用的轮胎800套,每套1200元(不含增值税价格),共销售500套,其中有200套属于子午线轮胎。
(2) 其余实际成本为80000元的橡胶,该厂委托某轮胎厂加工汽车的内胎和外胎。收回时支付加工费3700元(含受托方支付的辅料700元),并取得增值税专用发票。该厂将委托加工的内、外胎继续组装成上述同型号汽车轮胎500套(非子午线),以每套1300元的价格(不含增值税价格)全部售出。已知委托方“应交税金—应交消费税”科目的借方期初和期末均无余额。
(3) 将(1)业务中剩余的300套汽车用的轮胎以含增值税价格换取南方某农场的天然橡胶,对方开具的是普通发票。
(4) 从废旧物资回收经营单位购进废弃的轮胎1000公斤,用于生产再生胶。普通发票上注明的每公斤收购价格为5元。并将再生胶生产自行车轮胎出售,取得销售收入12000元(不含增值税价格)。
已知,消费税税率10%,该企业同类轮胎的最高销售价格为每套不含增值税价格1300元。
根据上述资料回答下列问题:

第1笔业务应纳的增值税和消费税为( )。

A.增值税98360元,消费税65000元

B.增值税94760元,消费税36000元

C.增值税92924.11元,消费税36000元

D.增值税94760元,消费税65000元

填空题