问题 单项选择题

关于国有独资公司的说法正确的是( )。

A.国有独资公司设股东会

B.国有独资公司不设董事会

C.国有独资公司设监事会

D.国有独资公司设董事会

答案

参考答案:D

完形填空

第二节完型填空(共20小题;每小题1分,满分20分)

阅读下面短文,掌握其大意,然后从36—55各题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

I remember one Thanksgiving when our family had no money and no food, and someone knocked on our door. A man was there with a giant   36  and some other food. The stranger announced, “I’m here to help people  37  . Have a great Thanksgiving.”

From then on ,I promised  38  that someday I would do the same for others. Every Thanksgiving since I was eighteen, I would buy enough food,   39  like a delivery boy, go to the   40 neighborhood and knock on a door. I always   41  a note explaining my Thanksgiving experience as a kid. I have received  42  from it than from any amount of money.

Last Thanksgiving I was in a hotel in New York with my new wife. She was sad because normally she  43  be home decorating the house for Christmas. I said, “Why don’t we decorate some  44  today instead of trees?” When I told her what I always did on Thanksgiving , she got  45  .

We went down to the street to  46  a van. We has waved to about twenty drivers before one finally   47 . We asked him, “Could you take us to a disadvantaged area? We’ll pay you.”

The driver said, “You don’t have to 48  me. I’ll take you to places you’ve  49  thought of going.   50 first tell me why you want to do this.”

I told him my story and that I wanted to show gratitude by giving something  51  . We bought food  52 for a troop. Then he took us to the South Bronx where there were half a dozen people living in one room with no electricity or heat in the dead of   53  . It was both an  54 realization that people lived this way and a truly fulfilling experience to make even a small  55  .

36.A.chicken    B.turkey      C.pig    D.sheep

37.A.in vain     B.in turn      C.in return   D.in need

38.A.my wife   B.the stranger      C.myself      D.him

39.A.dress B.work C.look  D.behave

40.A.poorest     B.nearest      C.nicest       D.best

41.A.included   B.read  C.contained  D.took

42.A.much       B.less   C.fewer       D.more

43.A.could       B.would       C.might       D.must

44.A.hotels       B.lives  C.streets       D.houses

45.A.nervous    B.sad    C.excited     D.worried

46.A.buy   B.make C.decorate    D.find

47.A.talked       B.smiled      C.fled   D.stopped

48.A.tell    B.stop   C.ask    D.pay

49.A.ever  B.never C.always      D.sometimes

50.A.Therefore B.Otherwise C.Instead     D.But

51.A.up     B.back  C.in      D.out

52.A.just   B.right  C.enough     D.good

53.A.spring      B.summer    C.autumn     D.winter

54.A.astonishing      B.angry       C.unforgettable    D.unrealistic

55.A.progress   B.meal  C.difference D.Trip

单项选择题 案例分析题

甲企业为增值税一般纳税人,2013年9月发生如下业务:

(1)为生产免税产品购入原材料,取得增值税专用发票上注明的增值税0.85万元。

(2)从小规模纳税人处购入包装材料A,取得税务机关代开的增值税专用发票,注明价款2万元,购入的包装材料B,取得的普通发票上注明价款3万元;从增值税一般纳税人处购进生产设备,取得的增值税专用发票上注明价款20万元,增值税税额3.4万元;支付铁路运费11000元,取得运输发票。

(3)用自产的不含税市场价为50000元的A产品与乙企业生产的B产品进行等价交换,甲企业将换入的B产品20%用于集体福利,双方互开了增值税专用发票。

(4)进口一批包装容器,支付给国外企业的买价50万元,支付运抵我国境内输入地点起卸前的运输及保险费3万元,缴纳进口环节税金后海关放行,取得海关进口增值税专用缴款书。

(5)以分期收款方式销售A产品给丙企业,不含税总价款30万元,合同约定本月收回40%的货款,其余的货款于下月全部收回,由于购买方本月资金紧张,实际收回其支付的不含税货款10万元。

(6)采取商业折扣方式销售A产品,开具的增值税专用发票上金额栏中注明销售额30万元、折扣额5万元。(7)月末盘点时发现,上月从农民手中收购的烟叶(已抵扣进项税额)因管理不善丢失,账面成本76.79万元,其中包括铁路运费成本2.79万元。已知包装容器的关税税率为10%,企业取得的相关发票均已通过认证并在当月抵扣。

根据上述资料,回答下列问题:

甲企业进口环节应缴纳的税金合计()万元。

A.5.3

B.9.91

C.14.31

D.15.21