问题 单项选择题

某首饰厂为增值税一般纳税人,2011年12月以一批珠宝玉石抵偿以前所欠供货商的货款,所欠款项为23400元,该批珠宝玉石成本为14000元。已知同类珠宝玉石平均价格为19000元(不含税),最高价格为21000元(不含税)。首饰厂当期可以抵扣的增值税进项税额为2100元,已知珠宝玉石的消费税税率为10%,不考虑其他事项,该首饰厂当月应缴纳增值税和消费税合计为()元。

A.3230

B.7300

C.7770

D.6830

答案

参考答案:A

解析:首饰厂应缴纳消费税=21000×10%=2100(元),应缴纳增值税=19000×17%-2100=1130(元),合计=2100+1130=3230(元)。

阅读理解

信息匹配(每小题2分,满分10分)(请考生把答案写在答题卷上)

请阅读下列短文和相关信息,并按照要求匹配信息。

首先,请阅读以下学生会部门信息:

A. The presidium( * * 团)

Our job includes the formation of an overall work plan and organization of activities; preparation for a communication platform between students and teachers; and co-ordination(协调) for the departments. We will try our best to serve all in our school.

B. Department of Culture and Propagation(宣传)

We design posters for all big events and activities on campus; we announce plans and activities; we distribute notices from the school and Students’ Union.

C. Department of Art and Sports

Our job is to arrange arts and sports activities and competitions. We are devoted to the encouragement of all in our school to show their talents, as well as to enjoy rich school lives.

D. Department of School Life Management

Our department aims to solve the problems that appeared in our students’ school life. We listen to opinions and suggestions about the school services and equipment. We report these suggestions to the school.

E. Department of Associations

We are the organizers of the students’ associations. Our job is to manage activities of the students’ associations. We provide a rich and challenging after-school program for all of the students.

F. Department of External Relations

We are the connection between our school and our brother schools. We are the window to show our students’ talents. We demonstrate our advantages and characteristics through promotion and activities. Our target is to spread our reputation all over the country and overseas.

阅读下面学生会待聘人员信息,然后匹配人员与相关部门:

小题1:

Simon has got many pen friends and net friends home and abroad. He loves this school and wishes that he could do something to have more people know about it, those excellent teachers and students, the activities, and its glorious achievements.

小题2:

As an excellent basketball player, Jonathan plays an active part in all of the school’s activities. He thinks sport can help people keep healthy and everybody should take part. He wishes to arrange some activities that everybody could join in.

小题3:

Frank showed his ability of organization when he was still a very young boy. As a student, he wishes he could do something to improve the relationship between the teaching staff and the students. And, as a matter of fact, he has that ability.

小题4:

Jennifer is a kind and helpful girl who is always willing to offer a helping hand to whoever needs it. As a student, she knows that many of her schoolmates need help and care. She wishes that she could do something for them.

小题5:

Flora’s majoring in fine arts and has a part-time job in an advertisement company. She once successfully designed a few movie posters and got much appreciation from the manager of the company. Now she wants to do something for Students’ Union.

单项选择题