问题 单项选择题

Throughout the 19th century and into the 20th, citizens of the United States maintained a bias against big cities. Most lived on farms and in small towns and believed cities to be centres of (1) , crime, poverty and moral (2) Their distrust was caused, (3) , by a national ideology that (4) farming the greatest occupation and rural living (5) to urban living. This attitude (6) even as the number of urban dwellers increased and cities became an essential (7) of the national landscape. Gradually, economic reality overcame ideology. Thousands (8) the precarious (不稳定的) life on the farm for more secure and better paying jobs in the city. But when these people (9) from the countryside, they carried their fears and suspicions with them. These new urbanities, already convinced that cities were (10) with great problems, eagerly (11) the progressive reforms that promised to bring order out of the (12) of the city.

One of many reforms came (13) the area of public utilities. Water and sewerage systems were usually operated by (14) governments, but the gas and electric networks were privately owned. Reformers feared that the privately owned utility companies would (15) exorbitant (过渡的) rates for these essential services and (16) them only to people who could afford them. Some city and state governments responded by (17) the utility companies, but a number of cities began to supply these services themselves. (18) of these reforms argued that public ownership and regulation would (19) widespread access to these utilities and guarantee a (20) price.

(5)()

A.superb

B.super

C.exceptional

D.superior

答案

参考答案:D

解析:

be superior to“优于……”,其他选项不符合搭配。[A]superb“极好的,高质量的”;[B]super“极好的,超级的”;[C]exceptional“例外的,异常的”。

单项选择题

某像胶厂(一般纳税人)2009年5月发生以下业务:

(1) 从南方某农场购进天然像胶,开具的普通发票上注明的价款为12000元;购进该货物时支付的运费为2000元(有货票)。橡胶厂将这些天然橡胶加工成生产轮胎的橡胶,其实际成本为180000元。厂方用其中的100000元橡胶生产各类轮胎,其中手扶拖拉机专用轮胎100套,每套500元(不含增值税价格),全部售出;汽车用的轮胎800套,每套1200元(不含增值税价格),共销售500套,其中有200套属于子午线轮胎。

(2) 其余实际成本为80000元的橡胶,该厂委托某轮胎厂加工汽车的内胎和外胎。收回时支付加工费3700元(含受托方支付的辅料700元),并取得增值税专用发票。该厂将委托加工的内、外胎继续组装成上述同型号汽车轮胎500套(非子午线),以每套1300元的价格(不含增值税价格)全部售出。已知委托方“应交税金—应交消费税”科目的借方期初和期末均无余额。

(3) 将(1)业务中剩余的300套汽车用的轮胎以含增值税价格换取南方某农场的天然橡胶,对方开具的是普通发票。

(4) 从废旧物资回收经营单位购进废弃的轮胎1000公斤,用于生产再生胶。普通发票上注明的每公斤收购价格为5元。并将再生胶生产自行车轮胎出售,取得销售收入12000元(不含增值税价格)。

已知,消费税税率10%,该企业同类轮胎的最高销售价格为每套不含增值税价格1300元。

根据上述资料回答下列问题:

第2笔业务应纳的增值税和消费税为()。

A.增值税109871元,消费税55700元

B.增值税10987l元,消费税65000元

C.增值税110500元,消费税55700元

D.增值税110500元,消费税65000元

单项选择题