问题 单项选择题

某对外贸易公司2008年7月发生如下经济业务:
(1)7月2日向某汽车贸易公司购进20辆国产车辆,购进价为不含税价8万/辆,3辆作为业务车供销售部使用,其余出口,出口离岸价每辆10万;国家税务总局规定同类车辆最低计税价格为 9.3万元;(税务机关认为8万属于明显偏低,且依据不充分)
(2)向某汽车厂购买一辆自用的载货汽车及配套的备用件,分别取得机动车统一发票载明的价税合计款245700元,备用件价款3627元,货款已付,汽车已办理登记注册并交付使用;
(3)接受捐赠小汽车1辆,经税务机关审核,参照国家税务总局规定同类型应税车辆的最低计税价格为90000元,小汽车的成本为70000元,成本利润率为10%;
(4)将1辆自产的车辆作为奖励奖给研发部的回国留学人员王某自用,同类车辆的售价为每辆10万元,该车辆以公司名义登记上牌。
根据以上资料,回答下列问题:

该公司第(1)笔业务应当缴纳的车辆购置税税额为( )万元。

A.2.4

B.0.88

C.2.79

D.0.8

答案

参考答案:C

填空题
请先阅读下面短文,掌握其大意,然后根据短文内容从下面方框内的七个选项中,选择五个还原到文中,使短文意思通顺、结构完整。

You have been thinking about it all week. It kept you awake last night. Now, as you walk to the front of the class, your throat is dry and your stomach feels funny. 81. __________________________                      However, by making a few small preparations and rehearsing (预演) carefully, you too can be a public speaking star.
82. __________________________ Being excited about your topic is necessary for all the good speeches, so it's important to choose carefully. If you enjoy your topic, your audience (观众) will, too. Even if you are given a topic, try to find something about it that is exciting or funny.
Next, do some research. Don't just research your topic. 83. _________________________  If you can, study video of a great speaker to see how they move, speak, and pause (停顿). Copying their style will help you to write a great speech.
After researching, it's time to write your speech. During this stage, think of your audience all the time. 84. __________________________ It helps you relax if you know that your audience is enjoying your speech.
Finally, rehearse. You really need to rehearse a lot. Measure your speech with a watch, and practice in front of a mirror (镜子). 85. __________________________ If you have followed all these steps, you should be ready for your audience. Good luck!
A.You are a very successful speaker.
B.Research some great speakers as well.
C.Entertaining your audience is important.
D.Start by choosing a topic that you are interested in.
E.Research is very important for writing a great speech.
F.Many students find it difficult to give a public speech.
G.You can check your hand movement and facial expression.
问答题 简答题