某自营出口的生产企业为增值税一般纳税人,适用的增值税税率为17%,退税率为 15%。

题型:问答题

问题:

某自营出口的生产企业为增值税一般纳税人,适用的增值税税率为17%,退税率为 15%。2004年11月份生产经营情况如下: 外购原材料、燃料取得增值税专用发票,注明支付价款850万元、增值税税额144.5万元,材料、燃料已验收入库;外购动力取得增值税专用发票,注明支付价款150万元、增值税税额25.5万元,其中20%用于企业基建工程;以外购原材料80万元委托某公司加工货物,支付加工费取得增值税专用发票,注明价款30万元、增值税税额5.1万元,支付加工货物的运输费用10万元并取得运输公司开具的普通发票。内销货物取得不含税销售额300万元,支付销售货物运输费用18万元并取得运输公司开具的普通发票;出口销售货物取得销售额500万元。 要求:采用“免、抵、退”法计算企业2004年11月份应纳(或应退)的增值税。

考点:会计资格考试初级会计(经济法)初级经济法基础13
题型:问答题

生物体结构和功能的基本单位是           。植物细胞结构比动物细胞多                               

题型:问答题

盐酸克伦特罗用于

A.循环功能不全时,低血压状态的急救

B.抗心律失常

C.支气管哮喘性心脏骤停

D.防治支气管哮喘和哮喘性支气管炎

E.抗高血压

题型:问答题

In the following essay, each blank has four choices. Choose the most suitable one from the four choices and write down in the answer sheet.
Open Shortest Path First(OSPF) is a (66) routing algorithm that (67) work done on the OSI IS-IS intradomain routing protocol. This routing, as compared to distance-vector routing, requires (68) processing power. The Dijkstra algorithm is used to calculate (69) OSPF routing table updates only take place when necessary, (70) at regular intervals.

A.but rather

B.rather too

C.rather than

D.rather that

题型:问答题

第二部分:阅读理解(共20小题;每小题2分,满分40分)阅读下列短文,从每题所给的四个选项中,选出最佳答案。

Son’s Help

Mr. Lang worked in a factory. As a driver, he was busy but he was paid much. His wife was an able woman and did all the housework. When he came back, she took good care of him and he never did anything at home. So he had enough time when he had a holiday. A few friends of his liked gambling(赌博) and he learned it soon. So he was interested in it and hardly forgot anything except gambling. He lost all his money and later he began to sell the television, watches and so on. His wife told him not to do it but he didn’t listen to her. She had to tell the police. He and his friends were punished for it. And he was hardly sent away. After he came out of lockup(拘留所), he hated her very much and the woman had to leave him.

It was New Year’s Day. Mr. Lang didn’t go to work. He felt lonely and wanted to gamble again. He called his friends and they came soon. But they were afraid the police would come. He told his five-year-old son to go to find out if there were the policemen outside. They waited for a long time and didn’t think the police would come and began to gamble. Suddenly opened the door and in came a few policemen.

“I saw there weren’t any policemen outside, daddy,” said the boy, “so I went to the crossing and asked some to come.”

1.Mr. Lang was paid much because _______.

A. he was a driver            B. he worked in a factory

C. he had a lot of work to do D. he had worked there for a long time

2.Mrs. Lang did all housework because _______.

A. she couldn’t find any work     

B. she thought her husband was tired

C. her husband spent all time in gambling

D. she wouldn’t stop her husband gambling

3._______, so he was put into lockup.

A. Mr. Lang often gambled   B. Mr. Lang was late for work

C. Mr. Lang didn’t help his wife at home     D. Mr. Lang wasn’t polite to the police

4.The woman had to leave Mr. Lang because _______.

A. he didn’t love her any longer   B. he wouldn’t stop gambling

C. he had been put into lockup      D. he was hardly sent away by the factory

5.Which of the following is right?

A. The boy expected his father to be put into lockup again.

B. The boy thought his father needed some policemen.

C. The boy expected his father to stop gambling soon.

D. The boy expected his mother to come back.

题型:问答题

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