问题 单项选择题

Now which are the animals really to be pitied in captivity First, those clever beings whose lively urge for activity can find no outlet behind the bars of the cage. This is most conspicuous, even for the uninitiated, in the case of animals which, when living in a free state, are accustomed to roaming about widely. Owing to this frustrated desire, foxes and wolves housed, in many old-fashioned zoos, in cages which are far too small, are among the most pitiable of all caged animals.
Though pinioned swans generally seem happy, under proper care, by hatching and rearing their young without any trouble, at migration time things become different: they repeatedly swim to the lee side of the pond, in order to have the whole extent of its surface at their disposal, trying to take off. Again and again the grand preparations end in a pathetic flutter of their half wings ; a truly sorry picture !
This, however, rarely awakens the pity of the zoo visitor, least of all when such an originally highly intelligent and mentally alert animal has deteriorated, in confinement, into a crazy idiot, a very caricature of its former self. Sentimental old ladies, the fanatical sponsors of the societies for Prevention of Cruelty to Animals, have no compunction in keeping a grey parrot in a relatively small cage or even chained to a perch. Together with the large corvines, the parrots are probably the only birds which suffer from that state of mind, common to prisoners, namely, boredom.

According to the author in Paragraph 1, what animals suffer most in captivity

A. Climbing animals.
B. Hunting animals.
C. Parroting animals.
D. Singing animals.

答案

参考答案:B

解析: 本题考查推理判断。根据文章第一段第四句“Owing to this frustrated desire, foxes and wolves housed, in many old-fashioned zoos, in cages which are far too small, are among the most pitiable of all caged animals.”可知,狐狸和狼在所有笼养的动物中是最值得同情的。根据常识判断,foxes and wolves属于hunting animals。所以,答案是B。

问答题

某汽车制造企业为增值税一般纳税人,生产的A型小汽车出厂价格每辆10万元(不含增值税),为销售业务设立一非独立核算的运输队从事运输劳务,2009年生产经营情况如下:
(1)采用直接收款方式销售给特约经销商A型小汽车50辆,另收取提货手续费1万元,已经取得经销商开出的商业承兑汇票;经销商已提取40辆小汽车,其余10辆尚未提货;
(2)销售某供货商A型小汽车8辆,并开具了增值税专用发票;汽车制造企业的运输队为其提供运输服务,另收取运费1.2万元;
(3)与特约经销商签订了60辆A型小汽车的代销协议,代销手续费5%,该厂当即开具了60辆小汽车的增值税专用发票,当月收到经销商返还的30辆小汽车的代销清单及销货款;
(4)新购入一批生产设备,增值税专用发票上注明增值税款为15万元;
(5)销售一台2008年购入的旧机床,销售价格2.8万元;
(6)从国内小规模纳税人处购进小汽车零配件一批,并取得当地税务机关代开的增值税专用发票注明价款6万元,货已验收入库;
(8)企业共拥有土地面积20000平方米。其中,6月30日原厂区内的在建厂房完工,占地面积2000平方米,经核算入账价值为5000万元;
(9)购入生产用原材料一批,增值税专用发票上注明税额85万元;为运输队购入专用修理工具,增值税发票上注明的价款为2万元;
(10)年初账面记载房产原值为10000万元,11月末将其中一座原值为1000万元的旧车间出租,合同约定租期为2年,本期预收两年的租金12.8万元。
(提示:小汽车适用消费税税率5%,房产税减除比例为20%,城镇土地使用税额为30元/平方米)
要求:根据上述资料,按下列序号计算回答回题,每问需计算出合计数:

计算该企业2009年应抵扣进项税额;

解答题