问题 单项选择题

Robert Moody, 52, is an experienced police officer. Much of his work involves dealing with (16) and gang (团伙)problems in the schools of his community. Knowing that many kids often (17) trouble, he decided to do something about it. So in 1991 he began to invite small groups of kids to go fishing with him on his day (18) .

Those fun trips had a(n) (19) impact. A chance encounter in 2000 proved that. One day, (20) working security at a school basketball game, Moody noticed two young guys (21) . He sensed trouble between them. (22) one of them headed toward Moody and gave him a hug. "I (23) you. You took me (24) when I was in fifth grade. That was one of the (25) days of my life. "

Deeply touched by the boy’ s word, Moody decided to create a foundation (基金会)that (26) teenagers to the basics of fishing in camping programs. "As a policeman, I saw (27) there was violence, drugs were always behind it. They have a damaging (28) on the kids," says Moody.

By turning kids on to fishing, he (29) to present an alternative way of life, "When you’ re sitting there waiting for a (30) ," he says, "you can’t help but talk to each other, and such (31) can be pretty deep. "

"Talking about drugs helped prepare me for the peer(同龄人)pressures in high school," says Michelle, 17, who (32) the first program. "And I was able to help my little brother (33) drugs. "

Moody faces (34) in three years, when he hopes to run the foundation full-time. "I’ m living a happy life and I have a responsibility to my (35) to give back," Moody says. "If I teach a kid to

fish today, he can teach his brother to fish tomorrow. \

32().

A. participated in

B. worked out

C. approved of

D. made up

答案

参考答案:A

解析:

第五段列举了一个少年,根据他说的“Talking about drugs”,他应该是第一批参加钓鱼活动的,所以选A;work out理解;approve of同意;make up组成,编造。

单项选择题

北京市区某酒业股份公司(增值税一般纳税人)主要生产酱香型白酒,产品有3类:瓶装粮食白酒、散装粮食白酒和甜菜白酒。2008年8月份发生经济业务如下:
(1) 本月自农场购进其自产玉米一批,收购凭证注明价款350000元,委托运输企业运输到本单位,支付运费28000元,取得运费发票;
(2) 将库存玉米、小麦(账面成本合计为190000元)发往县城一酒精加工厂加工酒精,收回后将其封存入库,取得专用发票,注明加工费59000元,酒精厂依法代扣代缴消费税 (没有同类售价);
(3) 销售瓶装粮食白酒1500箱,含税单价每箱458元,另收取品牌使用费18000元;
(4) 销售散装粮食白酒13吨,不含税单价每吨6880元,收取包装物押金15540元,双方议定13个月后押金退还;
(5) 销售自产甜菜散装白酒16吨,含税单价每吨3880元,货款存入银行;
(6) 用自产散装粮食白酒15吨,等价换取酿酒所用原材料(含税价款)136890元,双方不再支付价款;双方互开专用发票;
(7) 用本厂生产的瓶装粮食白酒赠送宾客85箱,奖励给本厂职工25箱;
(8) 购进香料一批,合同注明价款350000元,分两次付清货款,对方一次全额开具专用发票;本期电费和水费,均取得专用发票,注明价款分别为180000元和230000元。经核算,本期职工浴室耗用水电为总电量和水量的1/5。
(上述粮食白酒每箱规格为1斤×12瓶;粮食白酒和薯类白酒的从价消费税税率20%,从量定额消费税为0.5/斤,酒精消费税率为5%)
根据以上资料,回答下列问题:

计算该酒业公司应向税务机关缴纳消费税( )元;

A.224467.03

B.304467.03

C.314467.03

D.237341.17

单项选择题