问题 单项选择题

某旅行社组织50人的旅游团赴太湖旅游,每人收取旅游费2000元。旅行社实际为每人支付住宿费500元,餐费500元,交通费400元,门票80元。已知旅游业营业税税率为5%。该旅行社此次旅游业务应缴纳的营业税税额为()元。

A.5000

B.2500

C.1 500

D.1 300

答案

参考答案:D

解析:旅游业务以全部的收费减去替旅游者付给其他单位的餐费、住宿费、交通费、门票和其他代付费用后的余额为营业额 (2000-500-500-400-80)×5%×50=1300元

完形填空

Dear Mary :

Thank you for your last letter. I’m happy to know that you will spend your holiday in Hawaii this summer .You said you wanted to know something about Hawaii.

Hawaii has always been a magic name to people who like travelling because of the scenery .People from all over the world dream of seeing the beautiful islands. It’s always one of their dreams to watch the sun going down. At weekends , my family and I often watch the sunset at the seaside. It’s really exciting.

Hawaii is a fun place to go. Long long ago, the first people went to Hawaii in a small boat . They found the place quite beautiful. But it was difficult for travelers to go to Hawaii at that time. And there were no big hotels like the ones today. Now things have changed. Lots of nice big hotels have been built in recent years. However, the nice view in Hawaii hasn’t changed much. In the morning , many tourists often take a walk along the water in. At night , they get together to hold parties, chatting and dancing.

Now , you see Hawaii is really a good place to visit. I’m looking forward to seeing you soon.

Yours

Kate

Answer the following questions with No More Than 4 Words(不超过四个字)

小题1:Where will Mary spend her holiday this summer ?

                                                                               

小题2:Why has Hawaii been a magic name to people who like travelling?

                                                                                

小题3:What do Kate and her family often do at the seaside at weekends?

                                                                               

小题4:How did the first people go to Hawaii long ago?

                                                                               

小题5:Who often get together to hold parties, chatting and dancing at night ?

                                                                             

单项选择题 A1/A2型题