问题 问答题

某商场(为一般纳税人)月初从某羊绒衫厂购进1000件羊绒衫,单价380元,当月批发给个体商店700件,价税合并单价是550元,商场零售200件,价税合并单价是600元。
问题:计算该商场当月销售羊绒衫应纳的增值税额。

答案

参考答案:(1)当月销项税额=[550÷(1+17%)×700+600÷(1+17%)×200]×17%=73376.07(元)
(2)当月进项税额=380×1000×17%=64600(元)
(3)当期应纳增值税额=73376.07-64600=8776.07(元)

不定项选择
单项选择题

This was one of my experiences (1) . When I was in my 30s, I was working for a large international company which had its head office in London. I was working in the (2) department.

The company had a training centre which was just outside London. Different courses were held there throughout (3) and I (4) go on one training course a year. These usually started (5) a Sunday evening and lasted six days.

Once I was (6) a week’s training course with about forty (7) sales people. I was in the bar on the Friday evening and suddenly a woman who was (8) behind the bar asked mea curious question. "I hope you don’t (9) my asking," she said, "but I’ve been (10) about it all week. Have you got a sister (11) Mary" The woman’s name was June. And she used to do various jobs at the training centre. She worked in the office, she organized all the food and drink for the centre and she worked in the bar at lunchtime and in the evening.

My answer (12) June’s question was "Yes", and June said, "I thought (13) . I met her last September when she was organizing a course here. " At that time, my sister was working for (14) company but in a different part of the country. That was (15) she came to be at the training centre.

(16) surprised me was how June guessed we were brother and sister. Three things made it even more (17) . First, she had met my sister six months before she met me. Second, they have about sixty new people every week at the training centre. So about one thousand five hundred people had (18) the centre in those six months. And (19) , my sister is married, so she doesn’t have the same family name as me.

We’re not (20) , but I guess we must look quite like each other.

4().

A.used to

B.once

C.get used to

D.was used to