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甲卷烟厂(位于市区)为增值税一般纳税人，2009年12月从农民手中收购烟叶，收购凭证上注明支付收购价款30000元，按规定支付价外补贴，并已按规定缴纳烟叶税；支付运费1000元，装卸费500元，并取得了符合规定的运费发票；将购买的烟叶直接运往乙企业(位于县城，增值税一般纳税人)委托其加工烟丝，取得增值税专用发票，注明加工费5000元、增值税850元，乙企业代扣代缴了消费税；甲卷烟厂将收回韵烟丝的20％直接销售，取得不含税销售额35000元，80％用于生产A牌卷烟，本月销售卷烟17箱(标准箱)，取得不含税销售额416500元；企业职工浴池领用从小规模纳税人购进时取得普通发票的劳保用品，成本8600元，领用从一般纳税人购进时取得增值税专用发票和合法的运输发票的原材料，成本34290元(包括买价30000元，运输费2790元，装卸费1500元)。对上述业务税务处理正确的有( )。(A牌卷烟的不含增值税调拨价为98元／条，本月取得的发票均在本月认证并抵扣)A.
甲卷烟厂本月转出进项税额4138元
B.
甲卷烟厂应纳增值税75997元
C.
甲卷烟厂应申报缴纳消费税221773.31元
D.
乙企业应代扣代缴消费税17520.86元
E.
乙企业在代扣代缴消费税的同时，应当按卷烟厂所在地适用税率7％代扣代缴城市维护建设税
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【简答题】_________________(希望) that everything will turn out all right.
【简答题】Whether you live to eat or eat to live, food is a major ________ in every family’s budget. A) nutrition B) expenditure C) routine D) provision
【单选题】Whether you live to eat or eat to live, food is a major ______ in every family's budget.
A.
nutrition
B.
expenditure
C.
routine
D.
provision
【简答题】阅读理解。 Many people do not eat healthy food. If you don't eat healthy food, then you are unhealthy. Doctor Black from the People's Hospital says that people need to eat many healthy food, in this order ...
【单选题】In fact fuels we burn and plant food we eat ________ their chemical energy in the form of heat.
A.
give in
B.
give off
C.
give away
D.
give up
【单选题】--Oh, the music is wonderful. Would you please _______ the radio? ---All right.
A.
turn on
B.
turn off
C.
turn up
D.
turn down
【单选题】Don't turn right. Turn _____________ please. [ ]
A.
go straight
B.
left
C.
outside
D.
in front of
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