问题 改错题
短文改错(满分10分)
下面短文中有10处语言错误。请在有错误的地方增加、删除或修改某个单词。
增加:在缺词处加一个漏字符号(∧),并在下面加上该加的词。
删除:把多余的词用斜线(\)划掉。
修改:在错的词下划一横线,并在该词下面写上修改后的词。
注意:1. 每处错误及其修改均仅限一词;
2. 只允许修改10处,多者(从第11处起)不计分。
例如:
It was very nice to get your invitation to spend ∧ weekend with you. Luckily
the
I was completely free then, so I’ll to say “yes”. I’ll arrive in Bristol at around 8 p.m.
am
in Friday evening.
on
Today I’d like to tell you anything about riding a bike in London. If you visit London, you’ll
see many buses, cars or bikes. It’s very cheap and quick to use bike. If you take a bus, I often have to wait for an hour or so. Besides, the buses move very slowly. The underground is quickly but expensive and often crowded. I used to travel to work by bus. I was often late, and tiring. Then a friend suggested we went to work by bike. I followed him. Although we went slowly, but we always arrived on time. Taking a bus takes 50 minutes, while ride a bike only half an hour. Now I love riding to work and I feel more better.
答案

Today I’d like to tell you anything about riding a bike in London. If you visit London,

something

you’ll see many buses, cars or bikes. It’s very cheap and quick to use∧ bike. If you take a bus,

and                                a/bikes

I often have to wait for an hour or so. Besides, the buses move very slowly. The

you

underground is quickly but expensive and often crowded. I used to travel to work by bus. I was

quick

often late, and tiring. Then a friend suggested we went to work by bike. I followed him.

            tired                        go

Although we went slowly, but we always arrived on time. Taking a bus takes 50 minutes, while

ride a bike only half an hour. Now I love riding to work and I feel more better.

riding                                                much/去掉

问答题

某市煤矿企业(增值税一般纳税人)2011年经营业务如下:
(1)销售开采原煤12000吨,不含税收入16000万元,销售成本6800万元。
(2)转让开采技术所有权取得收入600万元,技术所有权转让成本200万元。
(3)提供矿山开采技术培训取得收入240万元,本期培训业务耗用上年库存材料成本20万元;取得国债利息收入150万元。
(4)购进原材料共计3000万元,取得增值税专用发票注明进项税税额480万元;支付购料运输费用共计200万元,取得运输发票。
(5)销售费用1400万元,其中广告费1200万元。
(6)管理费用1180万元,其中业务招待费100万元,技术研发费用300万元,计提环境保护专项资金100万元。
(7)财务费用280万元,其中含向非金融企业借款1000万元所支付的年利息120万元;向金融企业贷款780万元,支付年利息50万元。
(8)营业外支出460万元,其中含通过当地公益性社会团体向希望工程捐款120万元。因消防设施不合格,被处罚30万元,借款180万元于某关系较好的企业,因对方违法经营已注销,此款项已确认无法收回。
(说明:①上述销售费用、管理费用和财务费用不涉及转让费用;②取得的相关票据均通过主管税务机关认证;③煤矿资源税5元/吨;④上年广告费用税前扣除余额400万元。)
要求:根据以上资料,按照下列序号计算回答问题,每问需计算合计数。

计算企业2011年应缴纳的增值税。

单项选择题