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)。

单项选择题
完形填空
完形填空
     Today is Friday, the 29th of June. Paul told me something exciting this morning: his father helped the
police catch a __1__yesterday!
     When Paul was waiting for the __2__with his father across the river, he heard some people arguing
__3__. He looked around and saw two women and a big man  __4__each other. When Paul's father
asked what was going on, one of the women said they were tourists and three young men __5__her
friend's purse when they were buying postcards in a bookstore. The other two had run away, but they
__6__the big man closely.
     When the ferry arrived, the big man hurried onto the ferry and the two tourists went __7__ after him.
Paul was angry. He wanted to go up and help the two women. But his father said he didn't want to take
that ferry. Paul felt rather __8__because he thought his father was afraid of the big man and unwilling to
help others!
     What Paul saw next changed the __9__of his father. His father hurried to a nearby icecream store
and used their phone to __10__110. He reported the robbery to the police and gave some __11__
details about the robber, the tourists and the ferry.
     When they __12__off the next ferry, Paul saw three __13__around the big guy in handcuffs(手铐)
. . . . While Paul was telling me the story, he seemed very __14__. He said he had a better understanding
of his father. Although he looked __15__, he was a real hero.
( )1. A. robber    
( )2. A. bus
( )3. A. kindly
( )4. A. shouting at  
( )5. A. noticed      
( )6. A. caught        
( )7. A. abroad
( )8. A. angrier  
( )9. A. feeling  
( )10. A. call
( )11. A. useful  
( )12. A. turned
( )13. A. women  
( )14. A. delighted
( )15. A. outstanding  
B. theft          
B. ferry          
B. angrily        
B. fighting against
B. stole          
B. sought          
B. back            
B. sadder          
B. idea            
B. telephone      
B. careful        
B. set            
B. fellows        
B. proud          
B. great          
C. tourist      
C. ship  
C. closely  
C. debating with
C. seized        
C. followed  
C. home   
C. tougher  
C. action  
C. ring  
C. fearful
C. got  
C. policemen  
C. confident  
C. scared  
D. murderer    
D. boat        
D. loudly      
D. talking with
D. cut        
D. surveyed    
D. aboard      
D. tenser      
D. belief      
D. dial        
D. terrible    
D. took        
D. tourists    
D. reliable    
D. ordinary