问题 单项选择题

某化妆品生产企业(增值税一般纳税人)委托甲单位加工一批化妆品,发出原材料46800元(含税价),支付含税加工费用和代垫辅料费11700元,该企业没有同类商品的销售价格,消费税税率为30%,则其组成计税价格为()元。

A.72500

B.89250

C.71428.57

D.83571.43

答案

参考答案:C

解析:组成计税价格=(46800+11700)/(1+17%)/(1-30%)=71428.57(元)。

完形填空

第二节:完形填空(共20小题;每小题1分,满分20分)

阅读下面的短文,掌握其大意,然后从21–40各题所给的四个选项(A、B、C和D)中,选出最佳选项。

Kate Chin, like many renters, is tired of renting.One reason is that her __21__ rent goes up like clockwork.Every year her landlord raises the rent by five percent.Another reason is her __22__.“New neighbors always seem to be more __23__ than the ones who moved out,” she said.“My first neighbor would __24__ his door very heavily.I __25__ knew when he came home or left home.__26__ he moved out, a saxophonist moved in.A saxophonist! He practiced two hours a day.On Saturday his friends would come __27__ and I had to __28__ to a whole band.I called the police, but they said saxophone playing is permitted in __29__ for up to four hours a day, because saxophone playing is job-related.They told me I was __30__ that the guy was only playing two hours a day!”

There are many unhappy renters, __31__ there are also happy renters.“I’ve been lucky my whole life,” said Karl Leen, a middle-aged man.“My neighbors couldn’t have been any __32__ if I had picked them myself.One neighbor was a cook.He’d bring me the best __33__ in the world.Another neighbor was a pianist.She played the most __34__ music.Another neighbor was a __35__ who did my tune-ups and changed the oil in my car.My __36__ neighbor is a birder; and we go __37__ every weekend with our telescopes.”

Different persons have different attitudes.Kate saw the saxophone player as __38__, yet Karl saw the __39__ player as delightful.Millions of people would be happy just to have a roof over their head.Yet there are millions who would __40__ that their roof is the wrong color.

21.A.weekly       B.monthly          C.daily         D.annual

22.A.children      B.colleagues        C.neighbors     D.servants

23.A.inconsiderate  B.considerate       C.careful         D.foolish

24.A.knock        B.lock             C.shut           D.clean

25.A.always        B.occasionally      C.never         D.sometimes

26.A.Before        B.Since              C.From         D.After

27.A.up           B.over                  C.down          D.on

28.A.dance        B.listen            C.turn           D.look

29.A.departments   B.apartments       C.offices         D.bedrooms

30.A.unfortunate   B.unlucky           C.lucky          D.pleased

31.A.and          B.so                 C.but           D.for

32.A.worse        B.sadder            C.better          D.happier

33.A.books        B.clothes             C.CDs           D.leftovers

34.A.sorrowful     B.heavy              C.delightful     D.light

35.A.artist          B.cook              C.barber         D.mechanic

36.A.former        B.latest              C.latter          D.previous

37.A.shopping      B.boating            C.hiking         D.birding

38.A.amusing       B.pleasing            C.hating          D.annoying

39.A.saxophone     B.violin             C.piano         D.guitar

40.A.find         B.remember          C.praise         D.complain

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