问题 单项选择题

为避免个人偏见等错误,可采用何种考评()。

A.360

B.180

C.90

D.270

答案

参考答案:A

问答题

某汽车制造厂为增值税一般纳税人,2010年5月份和6月份的生产经营情况如下:
(1)5月购进汽车座椅一批,取得防伪税控系统开具的增值税专用发票,注明金额280万元、增值税税额47.6万元,支付运费10万元,建设基金2万元,取得运输发票;
(2)5月销售发动机10台给一小规模纳税人,取得收入28.08万元;出口发动机80台,取得销售额200万元;
(3)6月进口汽车配件一批,支付给国外买价120万元,包装材料8万元,到达我国海关以前的运输装卸费3万元、保险费13万元,从海关运往企业所在地支付运输费7万元,取得运输发票;
(4)6月进口1台数控设备,支付给国外的买价60万元,相关税金3万元,支付到达我国海关前的装卸费、运输费6万元,保险费2万元,从海关运往企业所在地支付运费4万元并取得运输发票;
(5)6月购进钢材,取得防伪税控系统开具的增值税专用发票,注明金额300万元、增值税税额51万元,另支付购货运费12万元、装卸费用3万元,运输发票上分别注明;当月将30%用于修建厂房;
(6)6月从再生资源经营单位购入报废汽车部件,取得再生资源经营单位开具的防伪税控增值税专用发票,注明金额90万元,另支付运输费、装卸费共计6万元;
(7)6月1日将A型小轿车130辆赊销给境内某汽车销售公司,约定6月15日付款,15日汽车制造厂开具增值税专用发票,注明金额2340万元、增值税税额397.8万元,销售公司实际30日才将货款和延期付款的违约金8万元支付给企业;
(8)6月以成本价销售A型小轿车10辆(总成本80万元)给本企业有突出贡献的业务人员;
(9)6月企业新设计生产B型小轿车2辆,每辆成本价12万元,将其赠送给某汽车俱乐部,市场上无B型小轿车销售价格。
其他相关资料:①该企业进口原材料和机械设备的关税税率为10%;②生产销售的小轿车适用消费税率12%;③B型小轿车成本利润率8%;④城市维护建设税税率7%;⑤教育费附加征收率3%;⑥退税率13%;⑦相关票据在有效期内均通过主管税务机关认证。
要求:根据上述资料,按下列序号回答问题,每问需计算出合计数;

计算企业6月B型小轿车的销项税额;

阅读理解

阅读下面短文并回答问题。

      [1]One of many important things for the whole family to do is to have dinner together. Researchers

began reporting the benefits of family dinner about a decade ago, focusing mainly on how it affects children.

Studies show that those families who eat dinner at least 3 or 4 times a week together, benefit in many ways.

      [2]Eating together helps families achieve open communication and build stronger and healthier relationships. Children have better grades at school and are better adjusted as teens and adults, and the entire family enjoys

healthier nutrition. For many families, eating dinner together proves to be a good and effective way to reduce

the risk of youth rates of addiction, and helps to raise healthier children. It is also a great time to share the

events of the day, discuss news and ideas or just be together and enjoy each other's company.

      [3]During dinner time parents have better opportunity to show that they are the prior to their children.

Sitting at the same table and sharing meals is where and when parents can find out more about their children's

school performance, daily activities and attitudes toward life. When parents have all this information they can

better direct their kids toward positive things in life. They also have better chance to reduce the possibility that

children will get involved with alcohol, tobacco, and illegal drugs.

      [4]However, family researchers say that the benefits of family dinner by no means can be considered as

automatic. Parents can sit down to dinner with their kids every day and achieve nothing. __________________

__ if there is too much arguing going on, if there is no meaningful conversation or, what is even worse, if there

is just plain silence during gathering.

1. What is the main idea of the text? (no more than 8 words)

     ________________________________________________________________

2. Which sentence in the text is closest in meaning to the following one? By having dinner together family

     members can have free exchange of information and develop closer ties among them.

     ________________________________________________________________

3. Fill in the blank in Paragraph 4 with proper words. (no more than 8 words)

     ________________________________________________________________

4. What information can parents probably get about their children at family dinner? (no more than 12 words)

     ________________________________________________________________

5. Translate the underlined sentence in Paragraph 3 into Chinese.

     _______________________________________________________________