单项选择题

某百货商场系一般纳税人，设立三个业务部：批发部、零售部和宾馆，该商场能正确核算各自的收入。2009年9月发生下列业务：
(1)从小规模纳税人企业购进自产农产品，普通发票上注明的价款55800元；
(2)购进一辆自用的小轿车，汽车价款185000元，货款已经支付，取得汽车销售专业发票；
(3)商场本月从一般纳税人企业购进商品取得的增值税专用发票上注明的增值税款为215320元，支付运费9600元(运费发票符合抵扣规定)，购进商品货款均已支付并已验收入库；
(4)该商场批发部本月批发商
业务(1)可以抵扣的进项税为( )元。

A.7254
B．1674
C．1625.24
D．6419.47

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Part B (10 points)[A] Mobility of this kind meant also mobility of ideas, their transference across frontiers, and their simultaneous impact upon many groups of people. The point of learning is to share it, whether with students or with colleagues; one presumes that only eccentrics have no interest in being credited with a startling discovery, or a new technique. It must also have been reassuring to know that other people in other parts of the world were about to make the same discovery or were thinking along the same lines, and that one was not quite alone, confronted by inquisition, ridicule or neglect. [B] Scholars and students have always been great travelers. The case for “academic mobility” is now often stated in impressive terms as a fundamental necessity for economic and social progress in the world, but it is certainly nothing new. Serious students were always ready to go abroad in search of the most stimulating teachers and the most famous academies; in search of the purest philosophy, the most effective medicine, the likeliest road to gold. [C] Apart from the vehicle itself, it is fairly easy to identify the main factors which have brought about the recent explosion in academic movement. Some of these are purely quantitative and require no further mention: there are far more centers of learning, and a far greater number of scholars and students. [D] But as the specializations have increased in number and narrowed in range, there had been an opposite movement towards interdisciplinary Studies. These owe much to the belief that one cannot properly investigate the incredibly complex problems thrown up by the modern world, and by recent advances in our knowledge along the narrow front of a single discipline. This trend has led to a great deal Of academic contact between disciplines, and a far greater emphasis on the pooling of specialist knowledge, reflected in the broad subjects chosen in many international conferences. [E] Frequently these specializations lie in areas where very rapid developments are taking place, and also where the research needed for developments is extremely costly and takes a long time. It is precisely in these areas that the advantages of collaboration and sharing of expertise appear most evident. Associated with this is the growth of specialist periodicals, which enable scholars to become aware of what is happening in different centers of research and to meet each other in conferences and symposia. From these meetings come the personal relationships which are at, the bottom of almost all formalized schemes of cooperation, and provide them with their most satisfactory stimulus. [F] In the twentieth century, and particularly in the last 20 years, the old footpaths of the wandering scholars have become vast highways. The vehicle which has made this possible has of course been the aeroplane, making contact between scholars even in the most distant places immediately feasible, and providing for the very rapid transmission of knowledge. [G] In addition one must recognize the very considerable multiplication of disciplines, particularly in the sciences, which by widening the total area of advanced studies has produced an enormous number of specialists whose particular interests are precisely defined. These people would work in some isolation if they were not able to keep in touch with similar isolated groups in other countries. (作图)(41)

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听力原文：W: Purchasing Department. Can I help you?M: Hi, Jane, this is Albert Steward from Samuel Publishing House. One of our printers stopped working completely so we have to buy a new one now. We've got tremendous amount of work to do recently.W: OK, let me see, the same model you bought last time?M: No, we want to buy a laser printer, this time. That would make our work much easier.W: Yes, the newest model available now is Canon 510. It is a laser printer and the speed of printing is really fast.M: How much is the price then?W: 1,569 dollars, but it saves your expense on ink.M: I know, but it's still a bit more expensive than we expected. Is there any discount?W: I think we can only give you a 5% discount at most. So that would be $1,490.M: Since we need them urgently, I think we'll take this one.W: OK, shall we have it sent directly to your office?M: Oh, that would be nice. Is it possible to have them sent over this afternoon?W: No problem. I'll make a note on the order form. By the way, I'd like to know your method of payment.M: Well, can I have your account number please? We can transfer from the bank.W: Sure, it's 39672752, Commercial Bank.M: OK, thanks a lot, Jane. That's very kind of you.W: You are welcome. See you then.&8226;There are thirty questions on this question paper. Instructions are given on the tape.&8226;You can write on this Question Paper.&8226;At the end of the test, you will be given 10 minutes to copy your answers onto the Answer Sheet.&8226;You must write all your answers in pencil.PART ONEQuestions 1-12&8226;You will hear three telephone conversations.&8226;Write one or two words or a number in the numbered spaces on the notes or forms below.&8226;You will hear each recording twice.Conversation One&8226;Look at the form. below.&8226;You will hear a man calling to order a printer. Purchasing Department Order From Date: 18, Nov.Customer Name: Samuel Publishing HouseOrder No: 2469Type of Goods: (1) __________________Model: (2) __________________Quantity: 1Cost: (3) __________________Time of delivery: this afternoonAccount No: 39672752, (4) __________________

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