问题 单项选择题

甲、乙公司均为增值税一般纳税人,甲公司委托乙公司加工一批应交消费税的半成品,收回后用于连续生产应税消费品。甲公司发出原材料实际成本210万元,支付加工费6万元、增值税1.02万元、消费税24万元。假定不考虑其他相关税费,甲公司收回该半成品的入账价值为()万元。

A.216

B.217.02

C.240

D.241.02

答案

参考答案:A

解析:本题考核委托加工业务中消费税的核算。甲公司收回该半成品的入账价值=210+6=216(万元)。因为是增值税一般纳税人,因此增值税可以抵扣,不计入产品成本;由于收回后用于继续生产应税消费品,因此消费税也可以抵扣,不计入委托加工物资的成本。

阅读理解

When Boris left school,he could not find a job.He tried hard and pestered(纠缠)his relatives,but they had problems of their Own. He answered advertisements until he could not afford to buy any more stamps. Boris grew annoyed,then depressed,then a little hardened.Still he went on trying and still he failed.He began to think that he had no future at all.

“Why don’t you start your own business?” one of his uncles told him.“The world is a  money-locker. You’d better find a way of opening it.”

“But what can I do?”

“Get out and have a look round,” advised his uncle in a vague sort of way.“See what people want;then give it to them,and they will pay for it.”

Boris began to cycle around the town and found a suitable piece of a waste ground in the end. Then he set up his business as a cycle repairer.He worked hard,made friends with his customers and gradually managed to build up his goodwill and profit.A few months later, he found that he had more work than he could deal with by himself.He found a number of empty shops but they were all no good:in the wrong position,too expensive or with some other snag(障碍). But at long last,he managed to find an empty shop on a new estate where there were plenty of customers but no competition.

Boris and his assistant taught themselves how to repair scooters and motor-cycles.Slowly  but surely the profits increased and the business developed. At last,Boris had managed to open the money-locker and found bank notes and gold Coins inside.

小题1:Which of the following would be the best title for the passage ?

A.Goodwill is the key to success.

B.The world is a money-locker

C.No education, no future

D.Difficulty of starting a small business小题2:Which of the following best describes Boris’ job hunting experience?

A.Surprising

B.Encouraging

C.Boring

D.Disappointing小题3:Boris start his career by       . 

A.cycling around the town

B.developing a waste ground

C.repairing cycles

D.buying empty shops小题4:Boris finally chose an empty shop on a new estate because      .

A.it was not so expensive

B.he had a lot of old customers there

C.he could make good use of his skills there

D.there were good opportunities there小题5:We can infer from the last paragraph that Boris       .

A.still couldn’t make good profits

B.set off in a successful career

C.found a lot of gold coins by accident

D.had great difficulty running his business

选择题