问题 单项选择题

增值税的征税对象是增值额。从单个生产经营单位的角度分析增值额是指()。

A.一个商品在退出流通时的最后销售额,这一销售额同该商品在生产和流通过程中各个环节的增值额之和是相等的

B.税法规定的扣除项目,即C的部分

C.单个生产经营单位实现的商品销售收入额或经营收入额高于其购入的商品或劳务等金额的差额

D.一定时期内劳动者在生产经营过程中新创造的价值额即v+m部分

答案

参考答案:C

阅读理解

阅读理解。

     One day, a poor young artist stood at the gate of the subway station, playing his violin. He wanted

to collect money for his schooling. When he got home, he found there was a lottery ( * * ) among the

money.    

     The next day, he went there again, put his hat on the ground. Meanwhile he took out a large piece

of paper and laid it on the ground. It said, "Last night, a gentleman named George Sang put an important

thing into my hat by mistake. Please come to get it soon. "Then he began playing.

     It caused a great excitement and people wondered what it could be. After half an hour, a man ran

there and said, "Yes, it's you. You did come here. I knew that you re an honest man and would certainly

come here. "    

     The young violinist asked calmly, "Are you Mr. George Sang?"    

     The man nodded. The violinist asked,"Did you lose something?"    

     "Lottery. It's a lottery", said the man.    

     The violinist gave him the lottery.    

     George was excited to see the lottery. He said he bought a lottery ticket a few days ago. The awards

opened yesterday and he won a prize of $500,000.

     Later someone asked the violinist, " Why didn't you take the lottery ticket for yourself? Then you

don't have to play here."

    The violinist said, "Although I don't have much money, I live happily; but if I lose honesty I won't be

happy forever."

1. A poor young artist ______.   

A. was not a happy man    

B. didn't give the lottery back to the man    

C. was angry with the old man    

D. had no money to go to school

2. Why did the violinist give the lottery back?    

A. He didn't like money.    

B. He wants to be an honest man.    

C. He won't be happy forever.    

D. He bought a lottery ticket a few days ago.

3. What caused a great excitement?   

A. He began playing.    

B. He took out a large piece of paper and laid it on the ground.     

C. He was looking for the loser.    

D. He lost honesty.

4. ______ is Mr.George Sang.

A. A poor young artist

B. The violinist

C. A happy man

D. A gentleman who lost the lottery

5. Which of the following is true?    

A. A poor young artist lives happily.    

B. Mr. George Sang is the violinist.    

C. The violinist took the lottery ticket for himself.    

D. All the people were excited.

单项选择题