问题 填空题

磨削淬火钢时,影响工件金相组织变化的主要因素是()。

答案

参考答案:磨削热

阅读理解

A young officer was teaching some old soldiers. They had been in the army for many years and did not like officers, young or old.

They did not think this young officer could tell them anything about how to fight in a war.

Private Jones was nearly sixty years old and had fought in many wars. He had a row of medals on his chest.

“Imagine you are in a battle,” the young officer said to him. “You see seven hundred enemy soldiers coming towards you. What do you do?”

Private Jones thought for a few moments, and then he said, “I shoot them all with my rifle.”

“Now imagine there are seven hundred enemy soldiers coming towards you from the left,” the young officer said, “and seven hundred enemy soldiers coming to you from the right. What do you do?”

“I shoot them with my rifle,” Private Jones answered.

“OK,” the young officer went on, trying to get the answer he wanted, “but what if there are a thousand enemy soldiers coming at you from the right, a thousand coming at you from the left, and another thousand coming straight towards you. What do you do now?”

“I shoot them with my rifle,” Private Jones replied.

“But where are you getting all the bullets from?” the young officer demanded.

Private Jones smiled. “From the same place you are getting all those enemy soldiers.”

72. What was the young officer supposed to do?

A.    Train the soldiers.         B.     Attack the soldiers.

C.    Shoot the soldiers.         D.    Like the soldiers.

73. The old soldiers___________.

A.    didn’t like Private Jones    B.    didn’t like any officers

C.    wanted to fight in a war     D.   wanted to become officers

74. What was Private Jones doing in the story?

A.    Answering questions.       B.   Shooting the enemy.

C.    Getting a lot of bullets.      D.  Showing off his medals.

75. At the end of the story the young officer was probably__________.

A.    pleased with Private Jones    B. annoyed with Private Jones

C.    delighted with Private Jones   D. frightening Private Jones

单项选择题


某家电厂为增值税一般纳税人,2006年5月发生如下业务:
(1)购入原材料支付价款250000元,取得,防伪税控增值税专用发票上注明税额 42500元。材料已验收入库,款项未付,专用发票已于当月税款的纳税申报期内向税务机关申请认证,通过后已申请抵扣。
(2)购入低值易耗品取得普通发票一张,支付价税合计9800元。
(3)购入包装材料支付价款21000元,取得防伪税控增值税专用发票上注明的税额 3570元。货款已付,材料当月未到达,因此当月也未申请认证。
(4)为本厂幼儿园购入桌椅、小床等,取得增值税专用发票,注明价款18000元,税额3060元。
(5)支付保险公司运输保险费20000元。
(6)销售给某大商场电冰箱500台,每台不含税售价为1800元。
(7)采取以旧换新方式向消费者销售洗衣机200台,每台含税售价为1602.9元,共收现金280000元(已扣除回收旧洗衣机作价款40580元)。
(8)采取分期收款销售方式销售洗衣机一批,含税销售货款514800元,成本340000元,合同规定分两期于5月20 、6月15口收回货款,每期257400元,货已发出。
(9)由于管理不善,致使库存原材料丢失,损失79560元(其中含增值税11560元)。
根据上述资料,计算并回答下列问题:(计算结果保留小数点后两位)

以旧换新方式销售货物的增值税销项税额是( )。

A.34000元

B.35400元

C.39780元

D.46580元