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听力原文:W: Mr. Johnson, I burned my hand when I was cooking. What would you recommend?
M: Try this medicine and also take a Vitamin C tablet every day.
W: Vitamin C? For a burn?
M: Yes, a cut or a burn, or even a broken leg, will not heal properly without Vitamin C.And, anyway, Mrs. Grant, you are a heavy smoker.
W: Really? Why do smokers need Vitamin C?
M: Cigarette smoking, even tension, can cause levels of Vitamin C in your body to go down. And since the human body doesn't produce Vitamin C, we have to get it from a Vitamin C supplement. Of course, there are plenty of reasons for you to stop smoking, but even nonsmokers need a proper amount of Vitamin C.
(8)
A.At the woman's homE.
B.In a drug storE.
C.At the doctor's.
D.In a tobacco storE.

A.W:
B.
W:
C.
(8)
A.At
D.
B.In
E.
C.At
F.
D.In

【参考答案】

C
解析:Where does this conversation most probably take place?
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某卷烟厂为增值税一般纳税人,按月缴纳增值税和消费税,2006年6月发生下列经济业务:(1)向农民购进烟叶一批,支付收购价款77410元,缴纳烟叶税17030元,开具农产品收购统一发票。(2)购进A种烟丝一批,取得防伪税控增值税专用发票上注明价款110000元,税额18700元。供货方转来代垫运费的运输发票(由运输部门工具),注明运费7500元、建设基金500元、装卸费700元。款项已付,货物已入库;专用发票已于当月税款的纳税申报期内向主管税务机关申请认证,认证通过后已申请抵扣。(3)B种烟丝一直委托白云烟厂加工,烟丝应纳消费税由白云烟厂按每千克100元的售价代收代缴。本月发出烟叶成本20000元,支付加工费2470元,增值税419.9元,白云烟厂开具了增值税专用发票。烟丝加工完毕全部收回,共计321千克。白云烟厂代收消费税9630元。当月生产车间按需要领用,用于连续生产B牌卷烟,月末结算时,委托加工烟丝账面显示:月初库存120千克,月末库存141千克。(4)将以前购进且已申报抵扣进项税额的A种烟丝作为福利发给本厂职工一批,原进项税额已无法准确确定,已知该批烟丝实际采购成本为18000元,同种等量烟丝的市场售价为17000元。(5)从国外购进检测焦油含量的设备两台,每台到岸价格为28000元(已折合成人民币),共计56000元,关税税率为20%,缴纳了增值税,海关开具了完税凭证。(6)销售A牌卷烟20箱(每标准箱五万支,下同),每箱不含增值税销售价格 12500元,收取包装物押金8100元,并已单独记账。(7)销售B牌卷烟15箱,每箱不含税销售价格9500元。(8)上年5月份收取的包装A牌卷烟的包装物押金5440.5元已逾期,包装物未收回,押金不予退还。(9)将A牌卷烟7箱移送本厂设在本市的非独立核算门市部,出厂销售价每箱 12500元,零售价(含税)每箱14917.5元。门市部本月已售出2箱。已知消费税适用税率为:卷烟定额税率为每标准箱150元;比例税率为每标准条对外调拨价格在50元(含50元)的,税率45%,50元以下的,税率30%。根据以上资料,计算并回答下列问题:当月委托加工B种烟丝用于连续生产B牌卷烟,准予扣除的已纳消费税额为 ( )。A.9000元B.9200元C.9630元D.13230元
A.9元,白云烟厂开具了增值税专用发票。烟丝加工完毕全部收回,共计321千克。白云烟厂代收消费税9630元。当月生产车间按需要领用,用于连续生产B牌卷烟,月末结算时,委托加工烟丝账面显示:月初库存120千克,月末库存141千克。
B.5元已逾期,包装物未收回,押金不予退还。
C.5元。门市部本月已售出2箱。
D.9000元
B.9200元
C.9630元