题目内容

Kimiyuki Suda should be a perfect customer for Japan’s car-makers. He’s a young, successful executive at an Internet-services company in Tokyo and has plenty of disposable (1) . He used to own Toyota’s Hilux Surf, a sport utility vehicle. But now he uses (2) subways and trains. " It’s not inconvenient at all," he says. (3) , "having a car is so 20th century. "Suda reflects a worrisome (4) in Japan; the automobile is losing its emotional appeal, (5) among the young, who prefer to spend their money on the latest electronic devices. (6) minicars and luxury foreign brands are still popular, everything in between is (7) . Last year sales fell 6.7 percent, 7.6 percent (8) you don’t count the mini-car market. There have been (9) one-year drops in other nations: sales in Germany fell 9 percent in 2007 (10) a tax increase. But experts say Japan is (11) in that sales have been decreasing steadily (12) time. Since 1990, early new-car sales have fallen from 7.8 million to 5.4 million units in 2007.Alarmed by this state of (13) , the Japan Automobile Manufacutures Association (JAMA) (14) a comprehensive study of the market in 2006. It found that a (15) wealth gap, demographic (人中结构) changes and (16) lack of interest in cars led Japanese to hold their (17) longer, replace their cars with smaller ones (18) give up car ownership altogether. JAMA (19) a further sales decline of 1.2 percent this year. Some experts believe that if the trend continues for much longer, further consolidation (合并) in the automotive sector is (20) . 13()

A. mess
B. boom
C. growth
D. decay

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某日化企业(地处市区)为增值税一般纳税人,2008年8月发生如下业务:(1)与甲企业(地处县城)签订加工合同,为甲企业加工一批化妆品,甲企业提供的原材料成本20万元,加工结束后开具增值税专用发票,注明收取加工费及代垫辅助材料价款共计8万元、增值税136万元。(2)进口一批化妆品作原材料,支付货价60万元、国外采购代理人佣金3万元,支付进口化妆品运抵我国输入地点起卸前的运输费用及保险费共计9万元,支付包装劳务费1万元,关税税率为20%;支付海关监管区至公司仓库运费2万元,其中运输费用1.5万元、装卸费0.3万元、建设基金0.2万元,取得运费发票,本月生产领用进口化妆品的80%。(3)将护肤品和化妆品组成成套化妆品销售,某大型商场一次购买240套,该日化企业开具增值税专用发票,注明金额48万元,其中包括护肤品18万元,化妆品30万元。(4)销售其他化妆品取得不含税销售额150万元。(5)将成本为1.4万元的新研制的化妆品赠送给消费者使用。 本月取得的相关票据均符合税法规定,并在本月认证抵扣。根据上述资料回答下列问题。 2008年8月该企业国内销售环节应纳增值税()万元。

A. 13.85
B. 13.99
C. 14.74
D. 14.86

某日化企业(地处市区)为增值税一般纳税人,2008年8月发生如下业务:(1)与甲企业(地处县城)签订加工合同,为甲企业加工一批化妆品,甲企业提供的原材料成本20万元,加工结束后开具增值税专用发票,注明收取加工费及代垫辅助材料价款共计8万元、增值税136万元。(2)进口一批化妆品作原材料,支付货价60万元、国外采购代理人佣金3万元,支付进口化妆品运抵我国输入地点起卸前的运输费用及保险费共计9万元,支付包装劳务费1万元,关税税率为20%;支付海关监管区至公司仓库运费2万元,其中运输费用1.5万元、装卸费0.3万元、建设基金0.2万元,取得运费发票,本月生产领用进口化妆品的80%。(3)将护肤品和化妆品组成成套化妆品销售,某大型商场一次购买240套,该日化企业开具增值税专用发票,注明金额48万元,其中包括护肤品18万元,化妆品30万元。(4)销售其他化妆品取得不含税销售额150万元。(5)将成本为1.4万元的新研制的化妆品赠送给消费者使用。 本月取得的相关票据均符合税法规定,并在本月认证抵扣。根据上述资料回答下列问题。 2008年8月该企业国内销售环节应纳消费税()万元。

A. 25.20
B. 31.23
C. 59.40
D. 60.03

某日化企业(地处市区)为增值税一般纳税人,2008年8月发生如下业务:(1)与甲企业(地处县城)签订加工合同,为甲企业加工一批化妆品,甲企业提供的原材料成本20万元,加工结束后开具增值税专用发票,注明收取加工费及代垫辅助材料价款共计8万元、增值税136万元。(2)进口一批化妆品作原材料,支付货价60万元、国外采购代理人佣金3万元,支付进口化妆品运抵我国输入地点起卸前的运输费用及保险费共计9万元,支付包装劳务费1万元,关税税率为20%;支付海关监管区至公司仓库运费2万元,其中运输费用1.5万元、装卸费0.3万元、建设基金0.2万元,取得运费发票,本月生产领用进口化妆品的80%。(3)将护肤品和化妆品组成成套化妆品销售,某大型商场一次购买240套,该日化企业开具增值税专用发票,注明金额48万元,其中包括护肤品18万元,化妆品30万元。(4)销售其他化妆品取得不含税销售额150万元。(5)将成本为1.4万元的新研制的化妆品赠送给消费者使用。 本月取得的相关票据均符合税法规定,并在本月认证抵扣。根据上述资料回答下列问题。 2008年8月该企业受托加工化妆品应代收代缴消费税和城市维护建设税共计()万元。

A. 12.00
B. 12.58
C. 12.60
D. 12.84

Questions 19 to 22 are based on the conversation you have just heard. What do we learn about Jake’s wife()

A. She passed away years ago.
B. She has been working at a clinic.
C. She used to work as a model.
D. She has been seriously ill for years.

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