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问题 选择题

If you are Zhang Hong, which of the following expressions is right when you pick up a telephone?

[      ]

A. Hello! This is Zhang Hong.

B. I'm Zhang Hong.

C. Who are you?

D. Where are you?

答案

答案：A

完形填空

短文填空（根据短文内容及首字母提示，补全空格内单词，使短文完整、通顺。共10小题：每小题1分，满分10分）

Tigers are dangerous and cruel animals. They are the bosses of the Asian jungles with their cleverness, quickness and s小题1: .A cat, on the o 小题2: hand, is a homebody that comforts us with its gentle warmth and calms us with its purring(猫叫声).

As a mother, there is no doubt that the Chinese-American writer Amy Chua is a tiger. Her book, Battle Hymn of the Tiger Mother,t 小题3: people about the strict raising she gave her two children. She thinks that being strict is the o 小题4: way to develop a child's potential(潜力)and to make them strong, independent and successful. Her kids were not allowed to watch TV or play video games. They were not allowed to "hang out" with other kids after school. They had to be the top students in their classes. And they had to practise playing the piano and violin for hours every day. As a r 小题5: , her kids became successful.

Chua says, I 小题6: her, most Asian mothers are tigers because they believe their children can achieve a lot if they're pushed hard enough. She says American mothers are really cats. They care m 小题7: about their children's self-esteem(自尊).They don't want to push their kids too hard for fear of hurting their feelings. American mothers e 小题8: their children to find their own path.

So, is a tiger mom better than a cat? Perhaps it depends on the differences b小题9: Asian and Western cultures. It may a 小题10: depend on the child himself. Some kids need to be pushed while others respond(反应)to a gentler hand. To growl or to purr? There is no easy answer.
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单项选择题

某汽车加工厂为增值税一般纳税人，增值税税率为17%，消费税税率为3%。该厂于2010年12月发生以下经济业务：

(1)从海南某农场购进天然橡胶，开具的普通发票上注明的价款为200000元，购进该货物支付的运费为60000元(含货票)。橡胶厂将这些天然橡胶加工成生产轮胎的橡胶，其实际成本为500000元。厂方用其中的200000元橡胶生产各类轮胎，其中手扶拖拉机专用轮胎100套，每套600元(不含增值税)，全部已售出。汽车用的轮胎1000套，每套1000元(不含增值税)，共售出800套，其中有200套属于子午线轮胎。

(2)其余实际成本为300000元的橡胶，该厂委托某轮胎厂加工汽车的内胎和外胎。收回时支付加工费2500元(含受托方支付的辅料500元)，并取得增值税专用发票。该厂将委托加工的内、外胎继续组装成上述同型号汽车轮胎1500套(非子午线轮胎)，以每套1200元的售价(不含增值税价格)全部售出。已知委托方“应交税费——应交消费税”科目的借方期初和期末均无余额。

(3)将第(1)项业务中剩余的200套汽车用的轮胎(已含增值税)以每套价格1300元换取海南该农场的天然橡胶，对方开具的是普通发票。

该厂第（2）项业务应纳增值税和消费税为（）。

A．增值税为306000元，消费税为54000元

B．增值税为306000元，消费税为44644.33元

C．增值税为305575元，消费税为44644.33元

D．增值税为305575元，消费税为54000元
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