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      Tommy is a boy of eleven. His father is an English teacher. They are in the same school. Tommy usually

goes to school in his father's car. Sometimes he takes the school bus with his friends. He never walks or rides

a bicycle. His home is too far from school. It's raining now, Tommy is waiting for the school bus with his

friends. They all have their boots and umbrellas. They are dry and happy.

1. How old is Tommy?

A. He is a boy.

B. He is eleven.

C. She is eleven.

D. He likes English.

2. Are Tommy and his father in the same school?

A. Yes, he is.

B. I don't know.

C. No, they aren't.

D. Yes, they are.

3. How does Tommy go to school?

A. He usually walks to school with his friends.

B. He always rides a bicycle.

C. Sometimes he takes the school bus with his friends.

D. He always goes to school in his father's car.

4. How's the weather now?

A. It's sunny and hot.

B. It's cold and cloudy.

C. It's rainy.

D. It's snowing.

5. Is Tommy dry or wet?

A. She's dry.

B. They are dry and happy.

C. They are all wet.

D. He is dry.

答案

1. B  2. D  3. C  4. C  5. D

选择题
问答题

某计算机公司为增值税一般纳税人,其生产的计算机出厂单价为1万元(不含增值税) ,2002年1月该公司的购销情况如下。 (1) 1月4日与甲公司签订一份买卖合同,合同约定采取预收货款方式销售给甲公司计算机100台,1月10日计算机公司取得预收货款100万元,并于当日向甲公司开具增值税专用发票,该批货物于1月20日发出,1月25日甲公司收到该批货物。 (2) 1月5日与乙公司签订一份买卖合同,合同约定采取托收承付、验货付款方式销售给乙公司计算机100台,1月10日发出货物并于当日办妥托收手续,1月30日收到货款。 (3) 1月8日捐赠给丙公司计算机10台并开具了增值税专用发票,为此支付运费2万元,运输单位将运费发票开具给丙公司,计算机公司已将该发票转交给丙公司。 (4) 购进计算机零部件一批,取得增值税专用发票上注明的销售金额120万元,注明税款 20.40万元,货物已验收入库。为购进该批零部件支付运输费用6万元,取得运输单位开具的普通发票上注明运费金额2万元,建设基金1万元,装卸费1万元,保险费1万元。 要求: (1) 计算该纳税人2002年1月应缴纳的增值税税额。 (2) 计算机公司于1月10日向甲公司开具增值税专用发票是否符合法律规定 如不符合规定,其增值税专用发票的填开时间具体应为哪一天说明理由。 (3) 计算机公司向乙公司销售计算机时,其增值税纳税义务发生时间具体为哪一天说明理由。