题目内容

2014年5月，甲公司销售商品实际应交增值税38万元、应交消费税20万元，提供运输劳务实际应交营业税15万元；适用的城市维护建设税税率为7%，教育费附加率为3%，假定不考虑其他因素，甲公司当月应列入利润表“营业税金及附加”项目的金额为（）万元。

A. 7.3
B. 38.5
C. 42.3
D. 80.3

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活页账簿和卡片账簿主要适用于（）

A. 库存现金日记账
B. 银行存款日记账
C. 总分类账
D. 明细分类账

W:I’m sorry to hear that Amanda got injured in an accident.Was she hurt badly?M:No,she wasn’t injured as seriously as we thought at first.If only she had been wearing herseat belt,she wouldn’t have been hurt at all.What can we learn about Amanda?（）

A. She wasn’t hurt.
B. She had an accident.
C. She wore her seat belt.
D. She was hurt badly.

铁是自然界分布最广的金属元素之一，铁及铁的化合物应用十分广泛。铁元素是人体的重要营养元素，铁的摄入量不足会引起（）

M:The blouse seems a bit short.Do you have a bigger size?W:No,I’m afraid we don’t.They’re almost sold out.It’s the last sale day.Where does the conversation take place?（）

At home.
B. In a store.
C. At a restaurant.
D. In a hospital.