(一) 某市汽车制造厂为增值税一般纳税人,主要生产A牌汽车和中轻型商用客车,A牌汽

题型:单项选择题

问题:

(一)


某市汽车制造厂为增值税一般纳税人,主要生产A牌汽车和中轻型商用客车,A牌汽车不含税均价每辆60万元,最高不含税售价每辆75万元。中轻型商用客车的不含税均价18万元。2011年8月发生如下几笔业务:
(1)从某轮胎厂购进一批汽车轮胎,货物已验收入库,专用发票注明不含税价款80.5万元,支付运费4万元,装卸费1.5万元(已取得合理的运费发票),当月全部领用生产A牌汽车;从甲汽车制造厂购入一批乘用车底盘用于改制生产A牌汽车,取得防伪税控系统增值税专用发票,注明价款400万元,货物已经验收入库;从某汽车备件厂家购进相关的材料备件等,取得防伪税控系统增值税专用发票,注明价款55万元,货物已经验收入库;
(2)本月购进劳保用品,取得防伪税控系统增值税专用发票,注明价款12万元,本月生产部门领用劳保用品的70%;
(3)与甲厂家签订合同,以本厂生产的30辆A牌汽车与甲厂家的汽车灯等价交换,汽车厂按不含税均价每辆60万元进行结算抵顶,双方均开具了防伪税控系统增值税专用发票;
(4)进口一批发动机,成交价为25万美元,发生境外运费及保险费共计2.8万美元,发生境内运费7.5万元,关税税率为25%;上述进口货物缴纳进口环节各项税金后海关放行,并取得完税凭证,境内运费已取得合规公路内河货物运输业统一发票;
(5)采用分期收款方式销售A牌汽车30辆,合同规定不含税销售额共计1800万元,本月收回50%货款,其余款项下月收回,由于购货方资金紧张,实际收到货款750万元;
(6)向某基金会捐赠A牌汽车5辆,按单位成本48万元计入“营业外支出”账户;用10辆A牌汽车抵偿欠外单位的货款;
(7)将4辆自产A牌汽车奖励给具有突出贡献的科研人员;将2辆自产中轻型商用客车赠送某关系单位;将I辆自产A牌汽车移送给本厂集体福利部门使用;
(8)应客户要求,用一辆自产中轻型商用客车改装成救护车,开具普通发票,取得销售收入22.23万元,另收改装费1.17万元;销售本厂自用3年的1辆外购小客车,售价12万元。
(A牌汽车的消费税税率为25%,中轻型商用客车消费税税率为5%,美元/人民币=1:6.9)
根据上述资料回答下列问题:

本月汽车制造厂应纳消费税税额( )万元。

A.1102.5

B.950.80

C.1127.7

D.1050

考点:注册税务师税法(Ⅰ)注册税务师税法(Ⅰ)
题型:单项选择题

出入境人员免疫接种、签证工作规程是( )。
(1)咨询。
(2)填写《预防接种申请书》。
(3)确定接种项目。
(4)医生完成《国际预防接种证书》的填写。
(5)接种护士按医嘱确定的接种项目实施接种。
(6)施种人在接种证书相应位置签名并加盖签证章,将接种证书交予申请人。

A.2,1,4,3,5,6
B.1,2,4,3,6,5
C.1,2,3,4,5,6
D.2,1,3,4,5,6

题型:单项选择题

阅读理解。

     At times, you need to say thanks for a cool CD, for a favor from a fricnd, or a wonderful party. So it

is polite and kind to write a thank-you note.

     Here arc some tips on how to do it:

     ●Use a pcn,  or a nice card.  A ballpoint is also OK.  But save the excise book paper for

schoolwork.

      Write as if you were talking to the person.  Sometimes, when we're trying to sound polite, we sound

unnatural.  No: I have always wanted to own a toy panda.  Yes: I've always thought toy pandas are cute.

     ●Get it in the mail today.  It's never too late to say thanks, but writing quickly is morc politc.

     Now you know the basic rules, you can start writing a thank-yOu note:

     ●Greeting.  "Dear" is often used. Hi" is also OK.

     * First thank-you. A short sentence that thanks the giver, such as "Thanks for the great birthday gift."

     ●The details.  Describe the gift,  explaining what makes it special.  A few sentences will do.

     * Second thank-you. A sentence that says thanks again.

     * Close and signature. Say "with love", or "with best regards". Then sign your name.

根据短文内容,判断句子正(T))误(F)。

( )1. It's politc and kinci to write a thank-you note when someone does something nicc for you.

(     )2. People use much exercise book paper to write thank-you notes.

(     )3. When wc writc thank-you notes, we should write as if we wcre talking to someone.

( )4. We should write and mail the thank-you notes as soon as possible.

( )5. We can only use short sentences in the thank-you notes.

题型:单项选择题

如图电源电压恒定,闭合S0,当S闭合,甲、乙两表为电压表时,两表示数之比U:U=7:5;当S断开、甲乙两表为电流表时,两表示数之比I:I     ,此时R1、R2消耗的功率之比P1:P2     

题型:单项选择题

图中昼夜温差最小的是

[ ]

A、①

B、②

C、③

D、④

题型:单项选择题

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