某市生产电子出版物的公司，2009年5月发生以下业务： (1) 销售_爱下问搜题

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问题单项选择题

某市生产电子出版物的公司，2009年5月发生以下业务：
(1) 销售给本市各商场只读光盘10000张，每张只读光盘的单价为8元，并据此开具了增值税专用发票，双方已作账务处理。在销售过程中因为质量问题被退回50张，并收到了购买方的进货退出证明单。
(2) 销售给批发商各类电子出版物，价税合计60.84万元，其中含不单独计账核算的押金0.84万元。
(3) 采取以物易物方式与生产空白光盘的企业进行交换，双方均开具了增值税专用发票，发票上记载的金额为12万元。空白光盘已验收入库。
(4) 无偿赠送给某重点中学照片光盘100张，其成本价为每张3元。
(5) 当月还购进空白光盘10000张，增值税专用发票上注明每张单价0.8元。进货时支付给承运部门的运费0.1万元，取得符合规定的货物运输发票。卸货时因为野蛮装卸损失了100张。
已知该企业当月取得的增值税专用发票均于当月通过认证。
根据上述资料，计算并回答下列问题：

当月销售额合计为( )元。

A．719900

B．719930

C．720330

D．600330

答案

参考答案：B

解析：计算过程为：(1) 销售给各商场的只读光盘因有退货，当月的实际销售额=10000×8-50×8=79600(元) (2) 销售给批发商的销售额=608400÷(1+17%)=520000(元) (3) 以物易物的销售额=120000(元) (4) 无偿赠送的组成计税价格=3×100×(1+10%)=330(元) (5) 当月销售额合计=79600+520000+120000+330=719930(元)

完形填空

I grew up in a tiny Baltimore row house in a faraway mountain area. My parents ______ the necessities of life but they couldn’t give much more. If I asked my father for a pair of jeans, he would say, “ If you want them, make the money and buy them yourself.” He wasn’t being mean; he just couldn’t ______ them. From age 12 on, I did part-time jobs after school.
When I ______ from high school, I joined the navy. Soon I was in a boot camp(新兵训练营) at Parris Island, S.C., where I learned that life in the navy centered around completing daily ______. These could be anything from cleaning the camp to conducting mock(模拟的) battles. Completing these tasks successfully ______ discipline, team-work and responsibility. It didn’t ______ whether you were black, white or Asian; everyone worked together for the ______ of the company.
I went on to graduate from the U.S. Naval Academic and later became an officer in the navy. The part of my job I ______ most was the consulting(咨询) meetings I ______ with the family members of the men and women in my ______, trying to help them deal with the long periods of ______. These proved popular and word of them spread. Before long I was being asked to give encouraging ______ to business groups, educators and kids across the country.
But I consider the boot camp my first real ______, and my life is still guided by the ______ lessons I learned there. It taught me discipline, friendship and the pride related to setting a task every day and working hard to ______ it.

B．descriptions

D．performances

单项选择题

哪一个是分栏图标命令（见图）（）。

A.图一

B.图二

C.图三

D.图四