题目内容

某市服装厂6月发生下列业务: (1) 执行上月合同,来料加工服装,进门面料到岸,货值折人民币200000元,海关采用保税政策,暂免税放行; (2) 为来料加工合同在境内采购垫肩和纽扣,取得税控增值税发票,价款1000元,增值税170元; (3) 签订进料加工合同,采购合同注明货值100000元人民币,出门销售合同注明人民币200000元人民币,进口材料海关采用保税政策,暂免税放行;当月,进料加工合同执行完毕复出口; (4) 为进料加工在境内采购粘合衬,取得税控增值税发票,价款5000元,税款850元; (5) 为内销和进料加工采购里衬、线,取得税控增值税发票,价款100000元,增值税 17000元; (6) 来料加工复出口,总货值300000元,其中加工费50000元。 (7) 内销不含税收入50000元。 上述发票均经认证,该出口货物征税率17%,退税率13%,请计算: 该企业当期免抵税额为()元。

A. 5350
B. 7650
C. 7850
D. 13000

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案例十:邹先生是一家期货公司的职员,计划购买一辆价值20万元的汽车。 根据案例十,回答58~61题: 邹先生计划以个人住房为抵押申请个人综合消费贷款来购买汽车,该房屋价值40万元,则邹先生的贷款金额不超过( )万元。

A. 18
B. 20
C. 24
D. 28

案例三:小崔打算五年后买房,计划购买一套面积在90平方米左右的普通住宅。目前小崔有存款2万元;其2008年的年收入预计约为15万元,每年的储蓄比率为40%,投资报酬率为15%。小崔准备在买房时向银行申请20年期的按揭,预计当时的房贷利率为6%。 根据案例三,回答13~18题: 为了避免因为还房贷而陷入财务危机,小崔贷款购房的房价最好控制在年收入的( )倍以下。

A. 5
B. 6
C. 7
D. 8

案例四:李先生在北京购买了一套面积为100平方米的自住普通住房,每平方米均价为 9000元。目前李先生已缴纳首付36万元,并向建设银行申请住房按揭贷款。 根据案例四,回答19~24题: 李先生在办理按揭,缴纳保险费时,( )。

A. 若采用财产抵押担保,则必须购买房屋综合险
B. 若采用财产抵押并加连带责任保证担保,可以不购买保险
C. 可以采取组合贷款的形式,保险费的计算分为房屋险和人身险两部分,均按商业贷款方式缴纳保费
D. 组合贷款按照商业贷款的有关规定缴纳

Directions: Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on Answer Sheet 1. Greg Focker, played by Ben Stiller, represents a generation of American kids (1) in the 1980s on the philosophy that any achievement, however slight, (2) a ribbon. (3) replaced punishment; criticism became a dirty word. In Texas, teachers were advised to (4) using red ink, the colour of (5) . In California, a task force was set up to (6) the concept of self worth into the education system. Swathing youngsters in a (7) shield of self-esteem, went the philosophy, would protect them from the nasty things in life, such as bad school grades, underage sex, drug abuse, dead-end jobs and criminality. (8) that the ninth-place ribbons are in danger of strangling the (9) children they were supposed to help. America’s (10) with self-esteem--like all developments in psychology, it gradually (11) its way to Britain--has turned children who were (12) with (13) into adults who (14) at even the mildest brickbats. Many believe that the feel-good culture has risen at the (15) of traditional education, an opinion espoused in a new book, Dumbing Down Our Kids: Why American Children Feel Good About Themselves But Can’t Read, Write, or Add, by the conservative commentator Charles Sykes. Not only that, but the foundations (16) which the self-esteem industry is built are being (17) as decidedly shaky. Roy Baumeister, professor of psychology at Florida State University and once a self-esteem enthusiast, is now (18) a revision of the populist orthodoxy. "After all these years, I’m sorry to say, my recommendation is this: forget, about self-esteem and (19) more on self-control and self-dlscipline," he wrote recently. "Recent work suggests this would be good for the individual and good for society--and might even be able to (20) some of those promises that self-esteem once made but could not keep."

A. fare
B. expenditure
C. expense
D. risk

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