问题 阅读理解

七选五(每小题2分, 满分10分) 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, 并在答题卡上将该项涂黑。选项中有两项为多余选项。

  When a starving man gets a meal,  he begins to think about an overcoat; when an executive(业务主管)gets a new sports car, visions of country clubs dance into view. The many wants of mankind might be regarded as making up several levels.    2 .The first and most basic levels of wants involve food. Once this want is satisfied, a second level of wants appears: clothing and some sort of shelter. By the end of World War II these wants were satisfied for a great majority of Americans.    3   It included such items as automobiles and new houses. By 1957 or 1958 this third level of wants was fairly well satisfied. Then, in the late 1950s a fourth level of wants appeared: the “life-enriching” level. While the other levels involve physical satisfaction-the feeding, comfort, safety, and transportation of the human body-this level stresses mental needs for recognition, achievement and happiness. It includes a variety of goods and services, many of which could be called “luxury”(奢侈) items. Among them are vacation trips, the best medical care, and entertainment.  4     On this level, a greater percentage of consumer spending goes to services, while on the first three levels more is spent on goods. Will consumers raise their sights to a fifth level of wants as their income increases, or will they continue to demand luxuries and personal services on the fourth level? A fifth level probably would involve wants that can be achieved best by community action. Consumers may be spending more on taxes to pay for government action against disease, ignorance, crime and prejudice.   5  In this way, we can enjoy more fully the good things on the first four levels.

A.Then a third level appeared.

B.Human wants seem endless.

C.When there is money enough to satisfy one level of wants, another level appears.

D.There are several levels of wants in one’s life.E.At this stage, we now may seek to ensure the health, safety, and leisure.

F.Also included here are fancy foods and the latest styles in clothing.

G.Different people have different wants on each level.

答案

小题1:B

小题2:C

小题3:A

小题4:F

小题5:E

题目分析:本文讲述了人的欲望的不同的阶段,以及不同的阶段的不同的需要层次。

小题1:B 根据下句When a starving man gets a meal,  he begins to think about an overcoat;当一个饥饿的人有了吃的,就想穿的,人的欲望是无穷的。故B正确。

小题2:C 根据前一句The many wants of mankind might be regarded as making up several levels. 可知人的欲望被分为好几个不同的等级。横线后面的内容具体分析了不同的等级情况。故C项符合上下文。

小题3:A 根据前面的The first和a second level说明本句提及的是第三个level。故A正确。

小题4:F 根据前句It includes a variety of goods and services, many of which could be called “luxury”(奢侈) items. Among them are vacation trips, the best medical care, and entertainment说明在这一层次里包含了很多的奢侈要求,故F项符合上下文。

小题5:E 根据下句in this way, we can enjoy more fully the good things on the first four levels.

说明在这一阶段消费者要寻求的是更高层次的要求,故E项符合上下文。

点评:本文讲述了人的欲望的不同的阶段,以及不同的阶段的不同的需要层次。此类文章重在把握上下文之间的逻辑关系,通过前后的意思连贯性及细致性用心的答题,定能完成的很好。

填空题
问答题

甲酒厂为增值税一般纳税人,2007年5月发生以下业务:

(1)从农业生产者手中收购粮食30吨,收购凭证上注明每吨收购价2000元,共计支付收购价款60000元。

(2)甲酒厂将收购的粮食从收购地直接运往异地的乙酒厂生产加工白酒,白酒加工完毕,甲酒厂收回白酒8吨并支付了加工费,取得乙酒厂开具的防伪税控系统增值税专用发票(当月认证),注明加工费25000元,代垫辅料价值15000元,加工的白酒当地无同类产品市场价格。加工白酒验收入库,支付给运输单位的运输费用12000元,取得普通发票。

(3)本月内甲酒厂将收回的白酒批发售出7吨,每吨不含税销售额16000元。

(4)从另一酒厂购入粮食白酒800斤(已纳消费税0.4万元),全部勾兑成低度白酒出售,数量1000斤,取得不含税收入90000元。

(5)为厂庆活动特制粮食白酒2000公斤,全部发放职工,无同类产品售价。每公斤成本为15元。

(6)月末盘存发现上月购进的原材料(免税农产品)腐烂变质,成本50000元(其中含分摊的运输费用4650元)。

(7)将使用过的两辆进口小汽车销售,每辆销售额16万元(原值为14万元),开具普通发票上注明价格32万元。

(粮食白酒的消费税固定税额为每斤O.5元,比例税率为25%,特制白酒成本利润率为10%。)

要求:

(1)计算乙酒厂应代收代缴的消费税。

(2)计算乙酒厂应纳增值税。

(3)计算甲酒厂应纳消费税。

(4)计算甲酒厂应纳增值税。