问题 单项选择题

In the open systems interconnection (OSI) reference model, "layer" means one of seven conceptually complete, (71) arranged groups of services, functions, and protocols, that extend across all open systems.

Application layer provides means for the application (72) to access the OSI environment. Presentation layer provides for the selection of a common syntax for representing data. (73) layer provides the means necessary for cooperating presentation entities to organize and synchronize their dialog and to manage their data exchange. Transport layer provides a reliable end-to-end data transfer service. Network layer provides for the entities in the transport layer the means for transferring blocks of data, by (74) and switching through the network between the open systems in which those entities reside. Data link layer provides services to transfer data between network layer entities. Physical layer provides the mechanical, electrical, functional, and procedural means to establish, maintain and (75) physical connections for transfer of bits over a transmission medium.

(73)处填()。

A.Conversation

B.Dialog

C.Session

D.Discussion

答案

参考答案:C

单项选择题

某汽车制造厂系增值税一般纳税人,从事小汽车的制造和销售,2005年6月发生下列业务;
(1)购进生产用钢材,专用发票注明价款600万元,增值税102万,货款未付,钢材已入库。
(2)购进在建工程用材料,专用发票注明价款40万元,增值税6.8万元,贷款已付,材料未验收。
(3)购进钢材取得运输部门(自开票纳税人)开具的运输发票注明的运费1万元,装卸费0.3万元,合计1.3万元,购进材料取得运输单位开具的运输发票注明的运杂费 0.7万元。
(4)购进生产用电力,普通发票注明的金额为23.4万元,购进生产用自来水,专用发票注明的价款为10万元,上述款项均通过银行支付。
(5)销售给某汽车贸易公司A型小汽车100辆,不含税单价10万元/辆,因购货单位提前付款,决定给予2%的现金折扣,并开出两份专用发票分别注明销售额与折扣额。
(6)受托加工汽车轮胎,委托材料的实际成本6万元,收取加工费3万元(内含代垫材料成本0.5万元)加工已完毕,委托方已将汽车轮胎提回。
(7)销售给某大学B型小汽车2辆,普通发票注明的金额为2.34万元。
(8)将不需用的一座旧办公楼销售,该办公楼原值为200万元,已提折旧160万,评估价值60万元,取得销售收入100万元,
(9)将一项专利权投资入股到甲企业,与甲企业共同承担投资风险,并参与甲企业的利润分配,当月取得现金收入2万元,该项专利权的价值为160万元。
(10)小汽车消费税税率8%,汽车轮胎消费税税率10%,不动产营业税税率5%,无形资产营业税税率5%。当月取得的专用发票均于当月通过认证。
请计算并回答下列问题:

当月应纳增值税额为( )万元。

A.68.18

B.57.91

C.61.43

D.61.31

单项选择题