问题 单项选择题

甲企业为增值税一般纳税人。2012年3月1日,从A公司购入一批材料,货款100000元,增值税17000元,对方代垫运杂费1000元。材料已运到并验收入库(该企业材料按实际成本计价核算),款项尚未支付。假定按照购货协议的规定,甲企业如在15天内付清货款,将获得1%的现金折扣(假定计算现金折扣时需考虑增值税)。甲企业于2012年3月10日,按照扣除现金折扣后的金额,用银行存款付清了所欠A公司货款。则银行存款减少( )元。

A.1180000
B.11800
C.116830
D.1170000

答案

参考答案:C

解析: 甲企业在3月10日(即购货后的第8天)付清所欠A公司的货款,按照购货协议可以获得现金折扣。甲企业获得的现金折扣=118000×1%=1180(元),实际支付的货款=118000-117000×1%=116830(元)。

阅读理解

阅读理解。

     One day an old man is selling(卖) a big elephant. A young man comes to the elephant and begins to

look at it slowly. The old man goes up to him and says in his ear," Don't say anything about the elephant

before I sell it.  Then I will give you twenty dollars. "  "All right,"  says the young man. After the old man

sells  the  elephant,   he gives the young man twenty  dollars  and says,  "Now, can you tell me how you

found the  elephant's  bad ears?"  "I didn't find the bad  ears,"  says the young man.  "Then why are you

looking at the elephant slowly?" asks the old man. The young man answers, "Because I have never seen

an elephant before, and I want to know what it looks like. "

l.         the elephant.

A.The young man sells

B. The old man sells

C. Two men sell

D. The old man buys  

2. The young man is looking at the elephant slowly. He wants to find out          .      

A. which foot of the elephant is bad

B. how heavy it is

C. which ear of the elephant is bad

D. what it looks like    

3. The young man              .      

A. knows the elephant has bad ears

B. wants to buy the elephant

C.looks after the elephant

D. gets some money from the old man   

4. The young man                .      

A.is not interested in elephants

B. knows what an elephant looks like

C. has seen some elephants before      

D. has never seen an elephant before 

5. Hearing what the young man said, the old man will  probably (很可能) be  _          .      

A. angry              

B. happy

C. dangerous          

D. hungry

单项选择题 A1/A2型题