某酒厂为增值税一般纳税人，2006年10月发生如下业务： (1)销售

问题单项选择题

某酒厂为增值税一般纳税人，2006年10月发生如下业务：
(1)销售粮食白酒三笔，款项存入银行。
品种数量(吨) 单价(含税) 金额(元)
粮食白酒(瓶) 10 24570245700
粮食白酒(瓶) 5 22230111150
粮食白酒(瓶) 20 21060421200
(2)销售散装粮食白酒一批，数量3吨，含税单价每吨4680元，收取包装物押金2340元，全部款项存入银行。
(3)销售以外购薯类白酒和自产糠麸白酒勾兑的散装白酒一批，数量6吨，含税单价每吨2340元，其中外购薯类白酒3吨，含税价共计4680元，取得增值税专用发票，全部用于勾兑并销售，货款存入银行。
(4)用自产瓶装粮食白酒10吨，含税单价24570元，换取酿酒所用原材料245700元。
(5)该厂委托某酒厂为其加工酒精6吨，粮食由委托方提供，发出材料成本51000元，增值税专用发票上注明的加工费6000元，用银行存款支付，收回的酒精全部用于连续生产套装礼品白酒20吨，含税单价35100元/吨，当月全部销售(受托方没有同类酒精的销售)。
(6)本厂生产的瓶装粮食白酒10吨，3吨用于馈赠，7吨用于职工福利(每吨含税市场价格为22230元)。
根据以上资料回答下列问题：

该酒厂本月共应缴纳的消费税为( )元(不包括代收代缴部分)。

A．302200

B．501950

C．489000

D．505550

答案

参考答案：A

解析：该酒厂本月共应缴纳的消费税=65000×20%+35×1000+5800+8400+245700/(1 +17%)×20%+10×1000+(35100×20)/(1+17%)×20%+20×1000+48000=302200(元)

完形填空
At the beginning of this century, medical scientists made an interesting discovery: we are built not just of flesh and blood but also of time. They were __1__ to show that we all have 6'a body clock" 2__ us. which controls the 3_ and fall of our body energies, 4_ us different from one day to the next. The 5 _ 0f "a body clock" should not be too 6 _ since the lives of most living things are controlled 7 the 24-hour night-and-day cycle. We feel 8 and fall asleep at night and become 9__ and energetic during the day.lf the 24-hour-cycle is _10 , most people experience unpleasant 11 .For example, people who are not 12 to working at night can find that 13__ of sleep causes them to 14 _ badly at work. 15 the daily cycle of sleeping and 16 , we also have other cycles which 17 longer than one day. Most of us would 18 that we feel good on some days and not so good on 19 ; sometimes our ideas seem to flow and at other times, they _20__ do not exist.
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