装饰装修工综合练习
装饰装修工综合练习
某企业为增值税一般纳税人，2014年3月份发生以下业务：(1)从农业生产者手中收购玉米40吨，每吨收购价3000元，共计支付收购价款120000元，依法开具了农产品收购发票；派本企业车辆将收购的玉米运回，途中因管理不善毁损了20%。(2)购进一批A货物取得增值税专用发票，注明价款450000元,增值税额76500元；支付给运输单位（增值税一般纳税人）购货运费，取得增值税专用发票上注明运输费22500元。本月将已验收入库的该批A货物中的80%零售，取得含税销售额585000元．20%用于本企业集体福利。(3)本月生产新产品450件，每件成本价380元（无同类产品市场价格），全部作为本企业职工福利发放。(4)销售自己使用过的一台机器（购进时不得抵扣且未抵扣进项税额），取得含税销售额32440元。(5)当月收取B货物（非酒类）包装物押金25740元，罚没B货物包装物逾期押金12870元。已知，农产品计算抵扣进项税额扣除率为13%：交通运输业服务适用的增值税税率为11%；A货物和B货物适用的增值税税率均为17%；生产的新产品不属于应税消费品，成本利润率为1o%．适用的增值税税率为17%。要求：根据上述资料，回答下列问题。
针对业务(1)，该企业所作的下列进项税额计算中，正确的是（ ）
A:120000x13% =15600（元） B:120000 x13%x80% =12480（元） C:120000÷(1+13%)x13%=13805. 31（元） D:120000÷(1+13%)x13%x80%=11044，25（元）
阻塞性黄疸的实验室检查结果是( )
A:
B:
C:
D:
E:
School Lunch
Research has shown that over half the children in Britain who take their own lunches to school do not eat (1) ______ in the middle of the day. In Britain schools have to (2) ______ meals at lunchtime. Children can (3) ______ to bring their own food or have lunch at the school canteen. One shocking (4) ______ of this research is that school meals are much healthier than lunches prepared by parents. There are strict (5) ______ for the preparation of school meals, which have to include one (6) ______ of fruit and one of vegetables, as well as meat, a dairy item and starchy food like bread or pasta.
Lunchboxes (7) ______ by researchers contained sweet drinks, crisps and chocolate bars. Children (8) ______ twice as much sugar as1 they should at lunchtime. The research will provide a better (9) ______ of why the percentage of overweight students in Britain has (10) ______ in the last decade. Unfortunately, the government cannot (11) ______ parents, but it can remind them of the2 (12) ______ value of milk, fruit and vegetables. Small changes in their children"s diet can (13) ______ their future health.
Children can easily develop bad eating (14) ______ at this age, and parents are the only ones who can (15) ______ it.词汇：
canteen / kaen"ti:n / n.食堂，小卖部
tarchy / "stɑ:tʃi / adj. (食物)含有大量淀粉的
注释：
1. ... twice as much sugar as ... ：……2倍的糖分……
2. it can remind them of the ... ：提醒他们关于……
空13
A:damage B:predict C:destroy D:affect
Traffic in Our Cities
The volume of traffic in many cities in the world today continues to expand. This causes many problems, including serious air pollution, lengthy delays, and the greater risk (1) ______ accidents. Clearly, something must be done, but it is often difficult to persuade people to (2) ______ their habits and leave their cars at home.
One possible (3) ______ is to make it more expensive for people to use their cars by (4)______ charges for parking and (5) ______ tougher fines for anyone who (6) ______ the law. In addition, drivers could be required to pay for using particular routes at different times of the day. This system, (7) ______ as “road pricing”, is already being introduced in a (8) ______ of cities, using a special electronic card ______ (59) to the windscreen of the car.
Another way of (10) ______ with the problem is to provide cheap parking on the (11)______ of the city, and strictly control the number of vehicles allowed into the centre1. Drivers and their passengers then use a special bus (12) ______ for the final stage of their journey.
Of course, the most important (13) ______ is to provide good public transport. However, to get people to (14) ______ the comfort of their cars, public transport must be felt to be2 reliable, convenient and comfortable, with fares (15) ______ at an acceptable level.
词汇：
lengthy /"leŋθi:/ a．漫长的，冗长的
persuade /pə"sweid/v．说服，劝服
approach /ə"prəutʃ/ n．方法，途径
windscreen /"windskri:n /n．汽车挡风玻璃
outskirt /"aut,skə:t/ n．郊区，市郊
reliable /ri"laiəbl/ a．可靠的，可信赖的
注释：
1. ... strictly control the number of vehicles allowed into the centre: ……严格控制进人城市中心的车辆数量
2. …public transport must be felt to be…：……公共交通必须要让人感觉到……
空13
A:thought B:thing C:work D:event
A Life with Birds
For nearly 17 years David Cope has worked as one of the Tower of London"s yeoman warders, __1__ known to tourists as beefeaters. David, 64, lives in a three-bedroomed flat right at the __2__ of the BywardTower, one of the gatehouses. "__3__ our bedroom we have a marvellous viewof1 TowerBridgeand theThames, " says David.
TheTowerofLondonis famous __4__ its ravens, the large black birds which have lived there for over three centuries. David was immediately fascinated by the birds and when he was __5__ the post of Raven Master eight years ago he had no __6__ in accepting it. "The birds have now become my life and I"m always __7__ of the fact that I am __8__ a tradition. The legend says that if the ravens leave the Tower,Englandwill fall to enemies, and it"s my job to __9__ sure this doesn"t happen!"
David_10_about four hours a day to the care of the ravens. He has grown to love them and the _11__ that he lives right next to them is ideal. "I can _12__ a close eye on them all the time, and not just when I"m working." __13__, David"s wife Mo was not __14__ on the idea of life in the Tower2, but she too will be sad to leave when he retires next year. "When we look out of our windows, we see history __15__ around us, and we are taking it in and storing it up for our future memories."
词汇：
Marvelous /"ma:viləs/ n．奇妙的，不可思议的fascinate /"fæsineit/v．着迷，吸引
raven /"reivən/ n．乌鸦，黑色的鸟
legend /"ledʒənd/ n．传奇，传说
1. ...from our bedroom we have a marvellous view of ... :从我们的卧室看去，有一个奇妙的角度。。。
空13
A:Firstly B:First of all C:At first D:First
Teaching and Learning
Many teachers believe that the responsibilities for learning lie with1 the student. If a long reading assignment is given, instructors expect student to be familiar with the (1) ______ in the reading even if they do not discuss it in class or take an examination. The (2) ______ student is considered to be one who is motivated to learn for the sake of2 (3) ______, not the one interested only in getting high grades. Sometimes homework is returned (4) ______ brief written comments but without a grade. Even if a grade is not given, the student is (5) ______ for learning the material assigned. When research is (6) ______, the professor expects the student to take it actively and to complete it with (7) ______ guidance. It is the student’s responsibility to find books, magazines, and articles in the library. Professors do not have the time to explain (8) ______ a university library works; they expect students (9) ______ graduate students to exhaust the (10) ______ in the library. Professors will help students who need it, but (11) ______ that their students should not be (12) ______ dependent on them. In the United Statesprofessors have many other duties (13) ______ teaching, such as administrative or research work. Therefore, the time that a professor can spend with a student outside of class is (14) ______. If a student has problems with classroom work, the student should either (15) ______ a professor during office hours3 or make an appointment.
词汇：
assignment /ə"sainmənt/ n．任务，作业
motivate /"məutiveit/ v．刺激，激发……的积极性
exhaust /ig"zɔ:st/ v．耗尽，使筋疲力尽；彻底讨论
administrative /əd"ministrətiv/adj．管理的，行政的
appointment /ə"pɔintmənt/ n．约定，约会
注释：
1. …lie with…：……是……的责任
2. ....for the sake of learning…：……为了学习……
3. …approach a professor during office hours…：……在办公时间见老师……
空13
A:but B:except C:with D:besides
1/2 3/5 8/13 （ ）
A:13/16 B:16/21 C:20/31 D:21/34
1/（12×13）+1/（13×14）+…+1/（19×20）=（）。
A:1/20 B:1/30 C:1/40 D:1/12
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