问题 单项选择题

For years Internet merchants have poured millions of dollars into new technologies to make their sites easier to use. So why aren’t online customers happier

Customer satisfaction levels have remained almost fiat through the last several years. The problem, according to Larry Freed, chief executive of a consulting and research firm called ForeSee Results, is not so much that consumers have ignored the many improvements made in recent years. Rather, be said, they still expect more from Internet shopping than it has delivered.

"If we walk into a local store, we don’t expect that experience to be better than it was a couple years ago," Mr. Freed said. "But we expect sites to be better. The bar goes up every year." In ForeSee’s latest survey, released last month, just five e-commerce sites registered scores higher than 80 out of 100, and no site scored higher than 85. It was much the same story a year ago, when just five scored higher than 80, with no site surpassing 85. "Scores have inched up over time for the best e-commerce companies, but the overall numbers haven’t moved drastically," Mr. Freed said. "At the same time though, if you don’t do anything you see your scores drop steadily."

That dynamic has been a challenge for online merchants and investors, who a decade ago envisioned. Internet stores as relatively inexpensive (and therefore extremely profitable) operations. Now some observers predict a future where online retailers will essentially adopt something like the QVC model, with sales staff pitching the site’s merchandise with polished video presentations, produced in a high-tech television studio.

QVC.com is evolving in that direction. The Web site, which sold more than $1 billion in merchandise in 2006, has for the last five years let visitors watch a live feed of the network’s broadcast. But in recent months, QVC.com has also given visitors the chance to watch archives of entire shows, and in the coming months visitors will be able to find more video segments from recent shows, featuring individual products that remain in stock. Bob Myers, senior vice president of QVC.com, said the Web site’s video salesmanship is especially effective when combined with detailed product information, customer reviews and multiple photographs.

About eight months ago, for instance, a customer said that she could not determine the size of a handbag from the photographs on the site because she could not tell the height of the model who was holding it. Within two weeks the site tested and introduced a new system, showing the bags with women of three different heights. The results were immediate: women who saw the new photographs bought the bags at least 10 percent more frequently than those who had not.

Still, Mr. Myers said, video is a critically important element to sales. "E-commerce started with television commerce," he said. "The sites who engage and entertain customers will be winning here in the near future." Such a prospect is not necessarily daunting to other e-commerce executives. Gordon Magee, head of Internet marketing for Drs. Foster & Smith, based in a Rhinelander, Wis., said a transition to video "will be seamless for us." The company, Mr. Magee said, has in recent weeks discussed putting some of its product on video "so customers could see a 360-degree view they don’t have to manipulate themselves.

Mr. Magee’s attitude towards using videos in E-commerce seems to be()

A. skeptical

B. critical

C. supportive

D. confused

答案

参考答案:C

解析:

[解题思路] 态度题。文章最后一段中Mr. Magee说:转向使用视频对我们太好了(seam-less)。证明他对采用视频持支持态度。

单项选择题
单项选择题


(每题的备选项中,只有1个最符合题意。)

北京蒂维亚纳葡萄酒公司为增值税一般纳税人,主要生产销售红酒和其它酒,拥有自己的葡萄园。2008年12月发生如下经济业务:
(1) 本期购进A单位土地使用权100亩建造葡萄种植园,支付价款700万元;另外支付给B公司的(葡萄废渣)垃圾处置费38万元。
(2) 销售自产红酒15吨,每吨不含税单价为80000元,收取包装物押金17200元。
(3) 从云南某酒厂购进优质酒精1吨,取得增值税专用发票,注明价款25万元。另外支付运费1.4万元,取得合规运费发票。
(4) 将自产3度其它酒10吨,以成本价每吨18500元分给职工作年货,对外销售不含税单价为每吨19500元。
(5) 本月生产销售高档红酒4000箱,每箱不含税售价2850元,并收取每箱包装箱押金 175.50元,约定半年期限归还。
(6) 进口一批意大利鲜葡萄,出口地离岸价格85万元,境外运费及保险费共计5万元,海关于12月15日开具了完税凭证。
(7) 葡萄酒公司将进口的葡萄的80%用于生产高档葡萄酒。当月销售高档葡萄酒取得不含税销售额500万元。
其他资料:本月初的期末留抵进项税为8.5万元,本期另外取得机器修理备件和电力水等可抵扣专用发票,通过认证进项税为21.5万元。
(国家规定其他酒的成本利润率为5%,进口环节的关税为50%,其它酒的消费税税率为10%,A单位土地使用权原购进时支付价款350万元)
根据以上资料回答下列问题:

B公司收取的垃圾处置费用应纳营业税为( )元。

A.0

B.2125

C.19000

D.26000