问题 阅读理解

How can a small stamp be worth $16,800?

Any mistake made in the printing of a stamp raises its value to stamp collectors. A mistake on a two-penny stamp has made it worth a million and a half times its face value.

Do you think it impossible? Well, it is true. And this is how it happened.

The mistake was made more than a hundred years ago in the former British colony (前英国殖民地) of M auritius (毛里求斯岛), a small island in the Indian Ocean. In 1847 an order for stamps was sent to London. Mauritius was about to become the fourth country in the world to put out stamps.

Before the order was filled and the stamps arrived from England, a big dance was planned by the commander-in-chief (总司令) of all the armed forces on the island. The dance would be held in his house and letters of invitation would be sent to all the important people in Mauritius. Stamps were badly needed to post the letters. Therefore, an islander, who was a good printer, was told to copy the pattern of the stamps. He carelessly put the words “Post Office” instead of “Post Paid”, two words seen on stamps at that time, on the several hundred that he printed.

Today, there are only twenty-six of these misprinted stamps left--- fourteen One-penny Reds and twelve Two-penny Blues. Because there are so few Two-Penny Blues and because of their age, collectors have paid as much as $16,800 for one of them.

小题1:When a mistake is made in the printing of the stamp, the stamp___________.

A.will be thrown away

B.increases in value

C.is not worth buying

D.is worth no more than its face value小题2:Why did Mauritius print some stamps too? Because__________.

A.London stamps were not well printed

B.London would not print them

C.invitations to a big dance had to be posted quickly

D.Mauritius had a very good printer小题3:“Post Paid” means___________.

A.the same as “Post Office”

B.the Post Office is the place to buy stamps

C.money has been paid for the stamp

D.the letter must be posted

答案

小题1:B

小题2:C

小题3:C

题目分析:这篇短文主要介绍了邮票印刷上的错误导致两便士的邮票在一百多年后会卖到16800美元。价格是当时面值的一百万零一倍。

小题1:细节理解题。根据短文第二段Any mistake made in the printing of a stamp raises its value to stamp collectors.在邮票印刷上的任何错误对邮票收藏家来说都会提高邮票价值。故选B。

小题2:细节理解题。根据第五段The dance would be held in his house and letters of invitation would be sent to all the important people in Mauritius. Stamps were badly needed to post the letters.描述,可知邀请函要被寄到岛上的重要人物手中,所以邮寄信的邮票被急需。故选C

小题3:词义猜测题。根据上下文可知是邮资已付。故选C。

单项选择题
单项选择题 案例分析题

甲企业为增值税一般纳税人,其有关资料如下:

(1)甲企业销售的产品、材料均为应纳增值税货物,增值税税率17%,产品、材料销售价格中均不含增值税。

(2)甲企业材料和产品均按实际成本核算,其销售成本随着销售同时结转。

(3)乙企业为甲企业的联营企业,也属于一般纳税人企业。甲对乙的投资占乙有表决权资本的25%,甲对乙的投资按权益法核算。

(4)甲企业2012年1月1日有关科目余额如下:

(5)甲企业2012年度发生如下经济业务:

①购入原材料一批,增值税专用发票上注明的增值税税额为51000元,原材料实际成本300000元。材料已经到达,并验收入库。企业开出商业承兑汇票。

②销售给乙企业一批产品,销售价格40000元,产品成本32000元。产品已经发出,开出增值税专用发票,款项尚未收到(除增值税以外,不考虑其他税费)。假设乙企业该批存货年末没有实现对外销售。

③对外销售一批原材料,销售价格26000元,材料实际成本18000元。销售材料已经发出,开出增值税专用发票。款项已经收到,并存入银行(除增值税以外,不考虑其他税费)。

④出售一台不需用设备给乙企业,设备账面原价150000元,已提折旧24000元,出售价格180000元。出售设备价款已经收到,并存入银行。甲企业出售该项设备的毛利率为30%(假设出售该项设备不需交纳增值税等有关税费)。乙公司购入该项设备用于管理部门,预计剩余使用年限30年。(乙公司当年计提了一年的折旧)

⑤按应收账款年末余额的5‰计提坏账准备。

⑥用银行存款偿还到期应付票据20000元,交纳所得税2300元。

⑦乙企业本年实现净利润280000元,甲企业按投资比例确认其投资收益。

⑧摊销无形资产价值1000元;计提管理用固定资产折旧8766元。

⑨本年度所得税费用和应交所得税为42900元。

假定投资方在对被投资方实现的净利润进行调整时不考虑所得税。

根据上述资料,回答问题:

该公司本期利润表中“营业收入”的金额为()元。

A.40000

B.26000

C.66000

D.56000