问题 单项选择题

某生产企业为增值税一般纳税人,2012年4月从农民手中收购玉米一批,农产品收购发票上注明价款30万元,委托运输企业将粮食运回企业,支付运输费1万元、装卸费0.3万元、保险费0.1万元,取得运输企业开具的货运发票;验收入库后,因自然灾害损失1/2。则企业本月可以抵扣的进项税为()万元。

A.1.95

B.1.99

C.3.9

D.3.97

答案

参考答案:D

解析:因自然灾害造成的损失,可以抵扣进项税,不需要作进项税额转出。可以抵扣的进项税=30×13%+1×7%=3.97(万元)。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

How can we all get more laughter into our lives? Here is what the experts suggest:

 小题1:Nancy Alguire, a teacher in Clifton Park, N. Y., was once painfully shy and had a hard time laughing. Then she married a circus clown (小丑). “I became interested in the clowns,” she recalls “One day I put on a costume and paint my face. That afternoon my whole life changed. I learned to laugh and enjoy life in a way I had never done before.”  小题2:To this day, she still makes it a rule to be with people who enjoy life and laughing.

 小题3: It doesn’t take you too much time and can be easy. Collect favorite cartoons and jokes. Also, keep a paper for writing down humor you find in everyday life. “Good ideas come and go fast, you have to catch them quickly or they are gone,” says Virginia Tooper.

Laugh when you need it most. “ 小题4: ” says comedian Bill Cosby. “And once you find laughter, no matter how painful your situation might by, you can survive it,” he insists.

Gray Alan, a sociology professor at the University of Minnesota, claims that laughter is a skill we can all gain – because it comes naturally.   小题5:Just remember: we are just here for a period, so get a few laughs.

A.Mix with people who laugh.

B.You can lessen your pain through humor.

C.Practise the art of laughing.

D.But it’s also something that has to be developed.E.He who laughs last laughs best.

F.People’s joy can affect those around them.

G.Keep a laughter file (文档).

单项选择题 A型题