问题 单项选择题

A外贸公司2005年8月份购进及出口情况如下:(1)第一次购电风扇500元,单价150元/台;第二次购进电风扇200台,单价148元/台;(上述均已取得增值税专用发票);(2)将两次外购的电风扇700台报关出口,离岸单价20美元/台,此笔出口已收汇并做销售处理。(美元与人民币比价为1:30,退税率为13%)。该笔出口业务应退增值税为()。

A.13559元

B.13598元

C.15106元

D.17782元

答案

参考答案:B

解析:外贸公司出口退税的计算依据为购进出口货物的增值税发票上注明的购进金额和退税率计算。所以本题目应退增值税=(500×150+200×148)×13%=13598(元)。

阅读理解

You want to know about my staying in America, right? Well, to tell you the truth, it is really an eye-opening experience study here.

In China, I had English classes five times a week since fifth grade. However, I didn’t know how different textbook English could be from everyday English until I came to Hotchkiss School, Connecticut.

When I first studied English, I was told to say, “I am fine.” when people say “How are you?” But in the US, I found that people say, “I am good.” or “I’m tired.”

One day, someone greeted me with “What’s up?” It made me confused. I thought for a moment and then smiled because I didn’t know what to say.

Since then, I have discovered more and more differences between Chinese and US cultures.

To my surprise, US girls spend a lot of time in the burning sun to get a tan. However, in China, girls try every possible way to get their skin paler, or “whiter.” I also surprised by how hard-working US students are. In China, schoolwork is almost everything, so we study hard and that’s it. But here, a “good” student gets good grades, does a lot for the public and plays sports or music.

The kids here are so talented, I am starting to be sorry that I gave up playing the piano at an early age and that I have never thought about sports.

小题1: What does the word “tan” in the sixth paragraph mean in Chinese?

A.晒黑

B.晒白

C.能量

D.保护小题2: A good US student spends his/her time ________.

A.only in doing homework

B.only on sports

C.only on music

D.on studies, sports or music and public work小题3:Which of the following is NOT true?

A.The writer is now in US.

B.American girls love to have white skin.

C.American girls love to have brown skin.

D.US students are talented and hard-working.小题4: Which is the best title for the passage?

A.My Own Travel in the US

B.My Studying in the US

C.My Opinion about the US

D.My Studying in China

单项选择题