问题 单项选择题

某企业2013年2月进口一批原材料,原材料的成交价格折合人民币50万元,支付包装劳务费用2万元,支付经纪费3万元,该货物运抵我国境内输入地点起卸前发生运费4万元、保险费5万元,另从海关运往企业所在地发生运费6万元。已知该批原材料适用的关税税率为10%,则该企业进口该批原材料应缴纳的关税为()万元。

A.6.1

B.6.4

C.6.6

D.7

答案

参考答案:B

解析:进口货物运抵我国境内输入地点起卸后发生的运费不计入该货物的完税价格。该企业进口原材料应缴纳的关税=(50+2+3+4+5)×10%=6.4(万元)。

完形填空

One cold night, I was growing sick of my life in San Francisco.There I was walking home around one o’clock in the morning after a  1 practice at the theatre. With the opening night only a week away, I was still learning my lines by heart. I was having   2 handling my part-time job at the bank in the daytime and my acting at night at the same time. As I walked, I thought seriously about  3 both acting and San Francisco. I had  4 too much of city life.

As I walked down the  5 streets under the tall buildings, I felt very small and cold, so I began  6 both to keep warm and to keep away from any possible robbers. Very few people were still out except a few homeless people under blankets.

About a block from my  7 , I heard a sound behind me. I   8  quickly, half expecting to see someone with a knife or a gun. The street was empty. All I saw was a shining streetlight. Still, the noise had made me  9 ,so I started to run faster. Not until I reached my apartment building and unlocked the door did I   10 what the noise had been. It had been my wallet  11 to the sidewalk.

Suddenly I wasn’t cold or tired anymore. I ran out of the door and back to where I’d heard the noise. Although I searched the sidewalk   12 for 15 minutes, my wallet was nowhere to be found.

Just as I was about to quit the  13 , I heard the garbage truck stop to the sidewalk next to me. When a voice came from the inside, “Alisa Camacho?” I thought I was dreaming. How could this man know my name? The door opened and out jumped a small blonde man with an  14 look in his eyes. “Is this what you’re looking for?” He asked, holding up a wallet.

It was already 3 a.m. by the time I got into bed. I couldn’t get much sleep, but I had got my wallet back. I also had got back some  15 of city life. I realized the city couldn’t be a bad place as long as people were willing to help each other.

1.A.comfortable   B.serious  C.tiresome D.fortunate

2.A.comfort   B.desire   C.pain D.trouble

3.A.setting up    B.giving up    C.holding up   D.picking up

4.A.expected  B.changed  C.controlled   D.possessed

5.A.deserted  B.crowded  C.busy D.wild

6.A.running   B.jumping  C.moving   D.marching

7.A.bank  B.theatre  C.apartment    D.office

8.A.stood B.walked   C.turned   D.left

9.A.satisfied B.confused C.frightened   D.annoyed

10. A.turn out B.figure out   C.give out D.pull out

11. A.belonging    B.adding   C.sticking D.falling

12. A.aimlessly    B.anxiously    C.skillfully   D.delightedly

13. A.discovery    B.research C.hunt D.finding

14. A.amused   B.unpleasant   C.uneasy   D.embarrassed

15. A.production   B.judgment C.friendship   D.appreciation

单项选择题 A1/A2型题