题目内容

Section B
Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.
听力原文:M: Will you please show me that notebook?
W: Certainly.
M: How much is it?
W: Twenty-one yuan and fifty fen.
M: Hm. It's certainly nice, but it's a bit more than I was thinking of paying. I don't think I'll take it.
W: How about that size? It's also very good and much cheaper.
M: Let me see one.
W: This size is ten yuan and ninety fen.
M: That's very reasonable. I'll take it then.
6. How much does the first notebook cost?
(10)

A. Ten yuan and ninety fen.
B. Twenty yuan and ninety fen.
C. Twenty-one yuan and fifty fen.
D. Ten yuan and fifty fen.

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A.Jane wants to speak to somebody.B.Jane will leave a message.C.Somebody wants to see J

A. Jane wants to speak to somebody.
B. Jane will leave a message.
C. Somebody wants to see Jane.
D. Jane can not answer the call right now.

听力原文:W: Stella looks worried. She hasn't heard from her family for quite some time.
M: Why didn't she call her parents? Overseas mail is often slow.
Q: What does the man suggest?
(3)

A. Stella should go home immediately.
B. Stella should not worry about her family.
C. Stella should write home more frequently.
D. Stella should phone her family.

某中外合资企业于1993年2月注册成立,同时领受工商营业执照、税务登记证、财政登记证、法人登记证各一件,注册资本300万美元,实收资历本230万美元,当日的美元对人民币外汇牌价为8.27,同时财务部门建有6本营业账簿,仓库设有5本无金额的原材料、产成品出入库统计账。1994年3月1日与A企业签订财产租赁合同,其月租金为10000元,租赁资产金额为900万元,未规定租期。1995年与某工厂签订加工承揽合同,合同总金额为120万元,其后工厂又将合同中的30万元分包给另一加工厂签订分包合同(注:许可证、照及其他营业账簿按件贴花,每件纳税5元;加工承揽合同及记载金额账簿按0.5%。税率纳税;财产租赁合同按 1%。税率纳税)。
请计算并回答下列问题:
该企业1993年2月应纳印花税()元。

A. 12480
B. 10337.5
C. 10338
D. 0

在外商投资企业的产品出口的税收优惠政策中,在经济特区和经济开发区,以及其他已按15%的税率纳税的产品出口企业符合一定条件的,减半后税率不足10%的,应按()的税率征收企业所得税。

A. 0.05
B. 0.08
C. 0.1
D. 0.15

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