问题 阅读理解

根据短文内容,选择正确答案。

Dear Peter,

      Thank you for your letter and some wonderful stamps. I like them very much. I also collect stamps. I'm

sending some Monkey King stamps to you. I think you'll like them. Now I'm going to answer some of your

questions. You ask me about the weather in Beijing in winter. It's quite cold and it often snows in winter. After

snowing the ground is white. And I can skate on real ice. It's very interesting to skate on real ice. I like winter

best. You ask me, when is the best time to come to China. I think the best time to come to China is in spring

or in autumn. It's often too hot in summer and it's too cold in winter. I have to finish this letter now. Ask your

brother to come to China with you. Welcome to Beijing soon.

                                          Yours,

                                          Li Lei

1. What season does Li Lei like best?

A. Spring.

B. Summer.

C. Autumn.

D. Winter.

2. Which country is Li Lei in?

A. America.

B. China.

C. England.

D. Japan.

3. What does Peter give Li Lei?

A. Food.

B. Stamps.

C. Snow.

D. Nothing.

4. What is the capital (首都) of China? 

A. London.

B. Paris.

C. Beijing.

D. New York.

5. What is the text (文章) about?

A. Letter.

B. Notice.

C. Report.

D. News.

答案

1-5  D  B  B  C  A

单项选择题
单项选择题

某机床厂是增值税一般纳税人。2000年5月份,主管税务机关对该厂4月份增值税纳税情况进行检查。4月未“应交税金——应交增值税”账户有借方余额500元。企业其他部分经济业务及账务处理情况如下:
(1) 以本厂生产的5台机床对外投资,每台机床的生产成本14万元,市场售价每台20万元(该企业产品仅有此一种售价)。企业账务处理为:
借:长期投资 70000
贷:产成品——机床 70000
(2)本企业扩大再生产,新建生产车间一个,将本企业生产的两台机床入库直接用于生产。企业账务处理为:
借:固定资产——机床 280000
贷:生产成本 280000
(3)用本企业生产的一台机床换取原材料钢材28吨,取得增值税专用发票注明:单价 4273.50元。价款119658元,税率17%,税额20342元。材料已验收入库。账务处理为:
借:原材料——钢材 119658
应交税金——应交增值税(进项税额) 20342
贷:产成品——机床 140000
(4)将换取的钢材8吨用于新车间厂房建设,成本价为34188元(4273.50×8),账务处理为:
借:在建工程 34188
贷:原材料——钢铁 34188
根据上述资料回答下列问题:

关于用机床兑换钢材( )。

A.按机床生产的耗原材料作进项税额转出处理

B.按机床的生产成本乘以适用税率作进项税额转出处理

C.按机床当期的最高售价计算销项税额

D.按机床当期的平均售价计算销项税额