(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: 本月汽车制造厂销项税合计为( )万元。
A. 683.65
B. 672.75
C. 672.52
D. 783.25
We unemployed share a social stigma (耻辱) similar to that of the rape victim. Whether consciously or subconsciously, much of the work-ethic driven public feels that you’ve somehow "asked for it". Secretly wanted to lose your job and "flirted (幻想)" with unemployment through your attitude- probably dressed in a way to invite it (left the vest unbuttoned on your three-piece suit). But the worse of it isn’t society’s work-ethic morality; it’s your own, which you never knew you had. You find out how much self-satisfaction was gained from even the most simple work-related task: a well-worded letter, a well-handled phone call, even a clean file. Being useful to yourself isn’t enough. But then almost everyone has heard about the need to be a useful member of society. What you didn’t know about was the loneliness. You’ve spent your life almost constantly surrounded by people, in classes, in dorms and at work. To suddenly find yourself with only your cat to talk to all day distorts (歪曲) your sense of reality. You begin to worry that fights of fancy might become one way. But you always were, and still are, stronger than that. You maintain balance and perspective, mainly through resorting frequently to sarcasm (嘲笑) and irreverence. Although something going wrong in any aspect of your life now seems to push you into temporary despair much more easily than before, you have some very important things to hang on to-- people who care, your sense of humor, your talents, your cat and your hopes. And beyond that, you’ve gained something- a little more knowledge and a lot more compassion. You’ve learned the value of the routine you scorned and the importance of the job you took for granted. But most of all, you’ve learned what a "7.6 percent unemployment rate" really means. Which statement is NOT true according to the passage
A. The worst of layoff is the society’s work-ethic morality.
B. Unemployment brings great mental hurt to people.
C. Those who lost their jobs become easily depressed.
D. Those who lost jobs would value any job they can get.
you will hear a monologue. While you listen, fill out the blank with a phrase or sentence you've just heard. Some of the information has been given to you in the text. You will hear the recording twice. You now have 25 seconds to read the text below. He is big. He always has been, over six feet, with what slump of the shoulders and tuck in the neck big men in this country often affect, (1) to apologize for being above the democratic norm (2).(In high school and at college he played varsity basketball. In high school he was senior class president.) And he looks healthy enough, blue-eyed behind his beard, like a trapper or (3),acquainted with silences. He also grins a lot. Odd, then, to have noticed earlier—at the house, when he took off his shabby coat to play Ping-Pong—that the white arms were very thin. The coat may have been a comment. This,(4), is southern California, where every man is an artist, an advertiser of himself;(5)and every object potted; where even the statues seem to wear socks. The entire population ambies, in polyesters, toward a Taco Bell. To wear a brown shabby cloth coat in southern California is to admit something. So he hash't been getting much exercise. (6) have elected him president of any class. At the house they avoided him. Or, since he was too big to be avoided entirely, they treated his presence as a kind of odor to pass through hurriedly, to be safe on the other side. They behaved like cats. Of course, he ignored them. (7) they were up to more than just protecting themselves from (8) . Children are expert readers of grins. His grin is intermittent. The dimples twitch on and off; between the teeth are bared; above them, the blue eyes disappear in a wince. This grin isn't connected to any humor (9) . It may be a tic. It could also be a function of some metronome made on Mars. It registers (10) . We aren't listening to the same music. 1()
Promptness is important in American business, academic, and social settings. The (56) of punctuality is taught to young children at school. Today slips and the use of bells signal to the child that (57) and time itself are to be respected. People who keep (58) are considered dependable. If people are late for job interviews, appointments, or classes, they are often (59) unreliable and irresponsible. In the business setting, "time is money" and companies may (60) their executive for tardiness to business meetings. Of course, it is not always possible to be punctual. Social and business etiquette also provides rules for (61) arrivals. Calling (62) the telephone if one is going to be more than a few minutes late for (63) appointments is (64) polite and is often expected. Keeping a friend waiting (65) ten to twenty minutes is considered rude. Respecting deadlines is also important in academic and professional (66) . Students who (67) assignments late may be surprised to find that the professor will (68) their grade or even refuse to (69) their work. (70) it is a question of arriving on time or of meeting a deadline, people are culturally expected to stick to the schedule time. Part Ⅳ ClozeDirections: In this part, there is a passage with 15 blanks. For each blank, there are 4 choices marked A, B, C and D. Choose the best answer for each blank and mark the corresponding letter with a single bar across the square brackets on your machine-scoring ANSWER SHEET.
A. punctuality.
B. tardiness
C. advent
D. regularity