题目内容

In his summary the 【36】______ indicated he was convinced that Smith's 【37】______ was partly justified. Technically, 【38】______ , he had committed an offence. Crime must not be encouraged or the processes of the law interfered 【39】______ . He found Smith 【40】______ and fined him one dollar.
【21】

A. avoid
B. reject
C. refuse
D. neglect

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Which of the following statements is correct about the location of the booming city?

A. To the Indian Ocean in the west.
By the left side of the Darling Ranges.
C. Next to the city of Frementle in the north.
D. Next to the town of Yanchep in the south.

【23】

A. should not be
B. would not be
C. was not
D. were not

某食品厂为增值税一般纳税人,主营食品生产、食品技术培训、食品设备维修等业务。
2009年10月有关资料如下:
(1)接受某集团企业委托,定制特种中秋月饼,向集团企业开具的增值税专用发票上注明价款1190000元;食品厂自某商场购买花生一批,取得的增值税专用发票上注明税额140000元;
(2)接受某协会委托,加工一批高档点心,协会自行采购大米、植物油等,成本为280000元;收取加工费和代垫辅料款,向某协会开具的增值税专用发票上注明金额200000元;
(3)接受某面点学校委托给其
该食品厂当月应纳营业税为()元。

A. 1740
B. 1500
C. 5000
D. 2500

该食品业务(5)中可以抵扣的进项税为()元。

A. 52400
B. 51000
C. 52750
D. 56000

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