问题 完形填空

根据短文内容,从短文后的选项中选出能填入空白出的最佳选项.选项中有两项为多余选项.

小题1:The average American moves every five years.People drive straight into their garages,hire lawn services,hang out in their backyards instead of their front porches(前走廊).These days, neighbours don’t even know each other’s names.

Good neighbours and good friends are a lot like electricity or running water. 小题2:

The surprising thing is that all it takes to strengthen your relationship with friends and neighbours is respect for their feelings,concern for their property,and helping hand when it’s needed.小题3:

First,be a true friend to people around you.  小题4: That is to say,a true friend is one who stays true through it all---marriage,parenthood,new jobs,new homes,or even losses.That situations change doesn’t mean the person has to.

Besides,friendships fade away if there isn’t a balance between the give and the take.小题5:Be sensitive to how much your friend can and can’t offer you---time,energy,or help---and don’t step over the line.Remember:friendships that tire  each other will not last.If a friendship is out of balance in this way, you’ll need to consider the situation.

A.Modern life is a lot less to the advantage of friendships and neighborliness than it used to be.

B.A friend in need is a friend indeed.

C.We don’t know how much we depend on them until we lose them.

D.Here’re two important ways to deepen your friendship with people around in your life.E.A true friend doesn’t flee when changes come about.

F.Take your time,please.

G.So make sure you aren’t being a burden to your friends.

答案

小题1:D

小题2:F

小题3:A

小题4:E

小题5:C

多项选择题

某卷烟厂为增值税一般纳税人,2009年6月有关业务如下:
(1)进口一批煳丝,成交价格8万元,发生境外运费及保险赞2万元,关税税率为20%,缴纳进口环节税金后海关放行,本月生产A品牌卷烟领用10%。
(2)从农民手中收购烟叶,收购价款20万元、运费3万元,缴纳烟叶税4.4万元,并取得收购凭证和运费发票。从某生产企业购进烟丝。取得的防伪税控系统开具的增值税专用发票上注明金额15万元、税额2.55万元,本月生产A品牌卷烟领用40%。从供销社(小规模纳税人)购进烟丝,取得税务机关代开的增值税专用发票,注明不含税金额4万元,本月生产A品牌卷烟领用20%。
(3)销售给专卖商店A品牌卷烟50标准箱,由于货款回笼及时,根据合同规定,给予专卖商店2%折扣,卷烟厂实际取得不含税销售额245万元;支付销货运费7万元,并取得运费发票。
(4)销售4年前购买的厂房取得销售收入1400万元。该厂房购进价格1000万元,净值800万元,由于购买方未按照合同规定支付价款,取得违约金2万元。
(5)销售自己使用过1年的设备取得销售收入1.5万元,该没备原值3万元。已提折旧1万元;销售不需用的外购材料取得销售收入2.34万元,开具普通发票。
(6)用4标准箱A品牌卷烟换取一台厂部接待用商务用车。
假没外购烟丝没有期初余额,供销社主管税务机关未回函确认其烟丝缴纳消费税情况,A品牌卷烟调拨价200元/条,本月取得韵增值税相关票据均符合规定,并在本月认证抵扣。(已知烟丝的消费税率为30%,甲类卷烟的消费税率为56%加150元/标准箱,乙类卷烟的消费税率为36%加150元/标准箱)
根据上述资料回答下列问题:

依据税法的有关规定,下列说法中错误的有( )。

A.进口烟丝已纳进口环节消费税可以按生产领用数量从应纳消费税中抵扣

B.从供销社购进已税烟丝已纳消费税可以按生产领用数量从应纳消费税中抵扣

C.从生产企业购进的已税烟丝已纳消费税可以按生产领用数量从应纳消费税中抵扣

D.纳税人购进已税消费品连续生产非应税消费品时,外购已税消费品已纳消费税准予从其他应税消费品应纳税额中扣除

单项选择题