问题 阅读理解

阅读下列材料,从所给的六个选项(A、B、C、D、E和F)中,选出符合各小题要求的最佳选项,并将答案写在答题纸相应位置。选项中有一项是多余选项。

The people below are all looking for a college course. After the description of these people, there is information about six colleges and the courses A--F. Decide which college would be the most suitable for each person mentioned in questions 61-65 and then mark the correct letter (A-F) on your answer sheet. There is one extra paragraph about one college and the course which you do not need to use.

______ 小题1:. Anna is 18 and she wants to do computer studies so that she can work in an office. She would like to study in London but is worried about finding accommodation(住处).

______ 小题2: Peter is 19 and wants to be a sports teacher. He is very good at sport, especially running. He wants to go to a college outside London.

______ 小题3: Maria used to teach in a secondary school but now wants to teach at primary level. She wants to do a part-time course in London.

______ 小题4: Stephen works in the computer industry and wants to go back to college for a year to do a diploma(文凭)in advanced computer studies. He lives in London and wants to study there.

______ 小题5: Ali wants to do computer studies in London. He would like to do a full-time course which includes some time working in industry. In his spare time he plays football.

COURSES TO CHOOSE FROM

A.Hillman College is a London college with up-to-date facilities. We offer both primary and secondary full-time teacher training courses. This year there will be special two-year courses available on maths and computers in the primary classroom. All students are expected to spend two terms working in local schools.

B.Kirby College has over fifty years’ experience of teacher training. We offer both full-time and part-time courses for all levels of teaching. Large college in lovely countryside, with excellent sports facilities, especially for football and athletics. There is a new course this year called “Computers in the Classroom”.

C.MacKintosh College offers a range of courses from modern languages to computer studies, in a quiet and pleasant part of London. All students are offered accommodation in college flats and we have excellent sports facilities. Full-time and part-time courses of either three or four years are available.

D.Pemberley College in central London offers full-time courses in science and computer studies. Our four-year courses allow you to spend a term every year getting work experience in different firms. There are good social and sports facilities. No college accommodation is available at present. E.Dene College was built in 1990 in an attractive part of north London. Spaces are still available on our popular part-time course in primary teaching for teachers who want to retrain. Beginning in October we will also have new four-year courses in law, economics, mathematics and sports science.

F.Westgate College in south London has a range of courses, from maths and physics to computer studies and sports science. We offer both lower and advanced diplomas. All our courses are from one to three years in length and are particularly suitable for people with some work experience.

答案

小题1:C

小题1:B

小题1:E

小题1:F

小题1:D

小题1:第一题的She would like to study in London but is worried about finding accommodation(住处).C项的All students are offered accommodation in college flats and we have excellent sports facilities.一致。

小题1:第二题的Peter is 19 and wants to be a sports teacher.和 B项的Kirby College has over fifty years’ experience of teacher training. We offer both full-time and part-time courses for all levels of teaching.一致。

小题1:第三题的Maria used to teach in a secondary school but now wants to teach at primary level.和E项的 Spaces are still available on our popular part-time course in primary teaching for teachers who want to retrain.一致。

小题1:第四题的句子:Stephen works in the computer industry and wants to go back to college for a year to do a diploma(文凭)in advanced computer studies.和F项的All our courses are from one to three years in length and are particularly suitable for people with some work experience.一致。

小题1:第五题的句子:He would like to do a full-time course which includes some time working in industry和D项的Our four-year courses allow you to spend a term every year getting work experience in different firms.一致。

单项选择题



甲企业为某市一家酒厂,乙企业为一家大型批发企业,甲、乙均为增值税一般纳税人,2008年10月,甲、乙企业发生下列经营业务:
(1) 甲企业的购进业务
外购原材料,取得防伪税控增值税专用发票,注明金额200万元、增值税34万元,运输途中发生损失5%,经查属于非正常损失。外购酒精,取得防伪税控增值税专用发票,注明金额40万元、增值税6.8万元,本月生产领用其中的70%用于勾兑生产白酒。向农民收购一批免税农产品,收购凭证上注明买价40万元,支付运输费用3万元,取得运费结算单据:购进后将其中的60%用于企业职工食堂。购进一批桌椅赠送给希望小学,取得防伪税控增值税专用发票,注明金额4万元、增值税0.68万元。
(2) 甲企业的销售业务
向某商贸企业销售白酒80吨,取得不含税销售额400万元,并负责运输,收取运费35万元、装卸费1.44万元、建设基金1万元。销售干红酒 15吨,取得不含税销售额150万元。将10吨不同度数的粮食白酒组成礼品盒销售,取得不含税销售额120万元。采用分期收款方式向乙企业销售白酒 16吨,合同规定不含税销售额共计80万元,本月收取60%的贷款,其余货款于下月10日收取,由于本月资金紧张,经协商,本月收取不含税货款30万元,甲企业按收到的货款开具防伪税控增值税专用发票。
(3) 乙企业的购进业务
除采用分期付款方式从甲企业购进白酒16吨外,乙企业另从国外进口50箱(标准箱,下同)卷烟,支付价款50万元,支付到达我国输入地点起卸之前运费及保险费共计8万元,关税税率20%。购进其他商品取得防伪税控增值税专用发票,注明金额150万元、增值税25.5万元。
(4) 乙企业的销售业务
10月5日向有长期购销关系的客户赊销白酒18吨,不含税价款108万元,约定10月18日付款,30日客户将款项支付给乙企业,另支付延期付款利息0.468万元。销售其他商品取得不含税销售额400万元。
(5) 乙企业的其他业务
向供货方收取依据销售数量计算的平销返利收入79.56万元,开具普通发票。
本月取得的相关票据符合税法的规定,均在本月认证并申报抵扣。
根据上述资料和税法的有关规定,回答下列问题。

2008年10月乙企业进口卷烟应纳增值税及消费税共计( )万元。

A.74.46

B.75.21

C.79.30

D.80.05

单项选择题