单项选择题

某公司为增值税一般纳税企业,适用的增值税税率为17%。该公司本年度发生下列业务:①1月5日销售给A公司一台设备,合同约定不含增值税的销售价格为100万元。按合同规定,A公司于1月10日先支付价款的20%以及增值税税款,其余价款分四次于每年12月30日平均支付。设备已发出,并开具增值税专用发票,A公司已验收合格。该设备的市场销售价格为80万元。②9月15日销售给B公司设备一台,价款10000元,同时回收一台与所售商品相同的旧设备,价款2000元。双方当年应结算货款均已结清。计算该公司本年度实现的营业收入为( )。

A.50.8万元
B.51万元
C.80.8万元
D.81万元
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听力原文:M: Good morning. Say, do you know what the assignment is for our term paper in history?W: Sure. Weren't you in class on Monday? That's when it was given out.M: No, I missed that class. Was there a handout?W: No, the instructor just wrote the assignment on the board.M: Could I copy the assignment from your notes?W: You could, ff I had copied it all down; but I just wrote down the part that I wanted.M: Oh, no.W: You see, there were four choices of topics ior the term paper; but, when I saw them, I knew which one I wanted so I didn't copy the others down.M: Can you remember any o'f the others?W: Let's see. There was one about World War I, something about it, but I don't remember what, and there was one called 'the idea of progress in the nineteenth century.'M: And what was the last one?W: I can't remember. My mind is a complete blank. Maybe you can ask someone else.M: Yes, I will. Anyway, those are certainly broad topics.W: Yes, but you van focus on a special area within them. Which one would you take?M: Of course, I don't know what the last one is, but of these three, I think I'd take 'the idea of progress.'W: That's very abstract.M: Yes, but it's one of my interests and I've read a lot on the subject. I've never written a term paper on it though.W: Me neither. I haven't even read about it. Are you going to class on Wednesday?M: Yes.W: Maybe he'll write it on the board again.M: I hope so. Good luck with your paper.W: Same to you.(23)A.Three.B.Four.C.Five.D.Six.
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听力原文:M: Good morning. Say, do you know what the assignment is for our term paper in history?W: Sure. Weren't you in class on Monday? That's when it was given out.M: No, I missed that class. Was there a handout?W: No, the instructor just wrote the assignment on the board.M: Could I copy the assignment from your notes?W: You could, ff I had copied it all down; but I just wrote down the part that I wanted.M: Oh, no.W: You see, there were four choices of topics ior the term paper; but, when I saw them, I knew which one I wanted so I didn't copy the others down.M: Can you remember any o'f the others?W: Let's see. There was one about World War I, something about it, but I don't remember what, and there was one called 'the idea of progress in the nineteenth century.'M: And what was the last one?W: I can't remember. My mind is a complete blank. Maybe you can ask someone else.M: Yes, I will. Anyway, those are certainly broad topics.W: Yes, but you van focus on a special area within them. Which one would you take?M: Of course, I don't know what the last one is, but of these three, I think I'd take 'the idea of progress.'W: That's very abstract.M: Yes, but it's one of my interests and I've read a lot on the subject. I've never written a term paper on it though.W: Me neither. I haven't even read about it. Are you going to class on Wednesday?M: Yes.W: Maybe he'll write it on the board again.M: I hope so. Good luck with your paper.W: Same to you.(23)A.Three.B.Four.C.Five.D.Six.