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甲首饰店为增值税一般纳税人。 2019年 9月采取“以旧换新”方式销售一批金项链。该批金项链含增值税价款为 135600元，换回的旧项链作价 124300元，甲首饰店实际收取差价款 11300元。已知增值税税率为 13%。甲首饰店当月该笔业务增值税销项税额的下列计算中，正确的是
甲首饰店为增值税一般纳税人。 2019年 9月采取“以旧换新”方式销售一批金项链。该批金项链含增值税价款为 135600元，换回的旧项链作价 124300元，甲首饰店实际收取差价款 11300元。已知增值税税率为 13%。甲首饰店当月该笔业务增值税销项税额的下列计算中，正确的是
A 135600÷（ 1+13%）× 13%=15600（元）
B 124300÷（ 1+13%）× 13%=14300（元）
C 135600× 13%=17628（元）
D 11300÷（ 1+13%）× 13%=1300（元）
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问答题
Our Singing
Our Singing
You are going to hear an American woman talking about how her mother taught her music, how she used to sing with her family, and how that became a service to the community.
A. Listen carefully and answer the following questions.
1. Where did she live?
[音频]
答案：
She lived out in the country, somewhere in the Midwest
