问答题

2005年某县城的某商贸企业(一般纳税人)本期发生以下业务:
(1)为一厂家代销A货物取得零售价款40万元,按零售价的1%收取了手续费。
(2)与另一商场调剂货物发出C货物不含税价12万元,等值换入B货物。
(3)售出B货物不含税收入60万元,货发出办妥托收手续,货款尚未收到。收到合法并认证相符的运输发票注明运费2 .34万元,装卸费0 .54万元。
(4)售出一批小型农机,不含税价为50万元,按合同规定本月应收到不含税货款20万元,实际收到12万元。零售农机零配件取得收入4 .68万元。
(5)收购农产品的收购凭证上注明的价款30 .2万元。支付农民李某运费0 .32万元,取得李某的收条。
(6)购进一批货物支付的价款和税金共7 .02万元,取得认证相符的专用发票。供货单位按货物数量返还商贸企业1 .17万元,商贸企业开具发票。
(7)A单位持退货证明退回上月购买的一批货物价税合计4 .095万元。
(8)为一生产厂家提供其产品上架取得收入0.45万元。
(9)将库存积压的一批服装捐赠某灾区,价税合计共3 .51万元。
(10)出售使用过的一辆旧轿车,原价18 .45万元,现售价10.2万元。出租柜台取得收入0 .45万元。
要求:根据以上资料按顺序回答以下问题:
(1)商贸企业应缴纳的增值税。
(2)商贸企业应缴纳的营业税。
(3)商贸企业应缴纳的城建税、教育费附加。

A.34万元,装卸费0
B.54万元。
C.68万元。
D.2万元。支付农民李某运费0
E.32万元,取得李某的收条。
F.02万元,取得认证相符的专用发票。供货单位按货物数量返还商贸企业1
G.17万元,商贸企业开具发票。
H.095万元。
I.45万元。
J.51万元。
K.45万元,现售价10.2万元。出租柜台取得收入0
L.45万元。
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问答题

?Read the article below about changes in working hours.
?Choose the best sentence from the opposite page to fill in each of the gaps.
?For each gap 8-12, mark one letter (A-G) on your Answer Sheet.
?Do not use any letter more than once.
?There is an example at the beginning (0).
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Ed Smith, a senior manager for Trustco Ltd in Worcester, used to work a minimum of 70 hours a week. He travelled regularly between the UK and USA and began to feel he had become almost a stranger to his wife and his two young sons. Realising that he was putting himself under too much stress, he decided to try to change his working hours. This idea worked.
These days, he still goes to work very early but he also leaves early. He now sees his children before they go to bed and then does about an hour's work by computer from home in the evening, keeping in touch with American colleagues. (8) The key to Ed Smith's changing his hours was persuading his employer that he and other staff were more productive when they worked the hours that suited them. This is easier said than done, of course. (9) Many of them are slow to realise the benefits of letting employees work fewer or more flexible hours.
A recent survey of five thousand senior managers found that nearly half of them always worked more than their contract hours, while many worked evenings and weekends. A majority thought that this not only had a negative effect on their family relationships and their health, but also reduced their productivity. (10) It seems that it is job satisfaction that is the deciding factor when it comes to employee productivity.
However, the good news is that more employers are now starting to realise that they are only going to get higher output from their staff if those staff are happy and want to be at work. (11) His company have brought in changes partly for competitive reasons. The research and development part of the business employs highly trained scientists, who are expensive to replace. (12) The employees seem to be very happy with the new arrangements and, as a result, productivity rates have gradually but consistently increased and staff turnover rates have fallen dramatically. According to Ed Smith, many companies would benefit from a similar scheme, and everyone, from directors to employees' families, would have something to gain.
A. Ed Smith's new working hours are just one example of the attempt to alter corporate culture.
B. This adds to the increasing evidence that long hours are not necessarily useful hours.
C. They are often willing to accept that happy employees produce more.
D. He admits to feeling much happier, and believes he has established a balance between work and home life.
E. It can be difficult to persuade organisations that a change of this type is in their interest, too.
F. To keep them happy, 'trust time' has been introduced, where the company trusts employees to do what is required, in whatever time it takes.
G. Realising that he was putting himself under too much stress, he decided to try to change his working hours.
(8)

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