问题 单项选择题

某企业为增值税一般纳税人,主要生产甲、乙两种产品,适用增值税税率17%,乙产品消费税税率为8%。2010年2月份有关会计资料如下:
(1)销售甲产品1000件,每件不含税价格为800元,同时负责运输并收取运输费1000元。
(2)将甲产品50件用于职工福利,已知其生产成本为每件500元。
(3)购进一批原材料,取得的增值税专用发票上注明价款200000元,税款34000元。
(4)上述原材料入库时发现短缺10%,经查属于非正常损失。
(5)委托A厂(增值税一般纳税人)加工一批乙产品,已知其原材料成本为50000元,支付加工费10000元,并取得增值税专用发票。A厂无同类产品的对外售价。根据上述资料回答问题:

第一笔业务应计算的销项税额为( )。

A.136000元

B.136070.30元

C.136145.30元

D.136170元

答案

参考答案:C

解析: 要求掌握销项税额的计算。
销项税额=800×1000×17%+1000÷(1+17%)×17%=136145.30(元)。

阅读理解

阅读理解:

    The sea looks very beautiful when the sun is shining on it. But people are afraid of it when there is a strong

wind.

    The sea is very big. It covers (覆盖)three quarters of the earth. The sea is also very deep (深)in some

places. There is one place in the sea. It is about 11 kilometers deep there. The highest mountain (山)in the

world is about 9 kilometers high. If we put the mountain into the sea at that place, there is about 2 kilometers

of water above it.

    In most parts of the sea, there are a lot of fishes and small living (有生命的)things.

    Lots of fishes eat them. The sea can be very cold. When people go down, the sea becomes colder and colder.

Only some men can go down into the deep sea. But in 1970, five women lived in the deep sea for fourteen days.

1. Why are people afraid of the sea? [ ]

A. Because the sea is very big.

B. Because the sea is very deep.

C. Because there is a strong wind sometimes.

D. Because the sea will cover the land.

2. Lots of fishes ______. [ ]

A. don't come out of the sea because it's too hot

B. can't live in the deep sea

C. have enough food because they are good at fishing

D. can eat the small living things if they're hungry

3. In 1970, five women lived in the deep sea for 14 days. This showed ______. [ ]

A. living in the deep sea was interesting

B. the sea was not cold at all

C. women could do things as men

D. people wanted to know how cold it was

4. Which of the following is NOT true? [ ]

A. The sea sometimes is very beautiful.

B. Only a quarter of the earth is land.

C. There are a lot of fishes in the sea.

D. If people go down into the sea, they will feel warmer and warmer.

材料题

阅读以下材料:

材料一 帝国主义和中国封建主义相结合,把中国变为半殖民地和殖民地的过程,也就是中国人民反抗帝国主义及其走狗的过程。  ——毛 * * 《中国革命和中 * * 党》

材料二 近百年的中 * * 根本只有一个问题,那就是,中国人能近代化吗?……因为在世界上,一切的国家能接受近代文化者必致富强,不能者必遭惨败,毫无例外。  ——蒋廷黻《中国近代史》

材料三 鸦片战争后,中国成为半殖民地半封建国家。中 * * 面对着两大历史任务:一个是求得民族独立和人民解放;一个是实现国家繁荣富强和人民共同富裕。 ——江 * * 在中共十五大上的报告

请回答:

(1)材料一、二依据不同史观建构的中国近代史主线分别是什么?

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(2)近代前期,针对蒋廷黻提出的命题,中国民族资产阶级在政治思想方面做出了怎样回答?资产阶级积极投身近代民族实业,为什么没有能够交出一份完美的答卷?民族资本主义在中国近代历史发展进程中的地位和作用如何?

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(3)据材料三,说明中国近代两大任务之间的关系。

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