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During the tea break, Melinda goes to the tea room and meets another colleague MikE.
M:Hi, you must be the newcomer, am I right? I'm Mike Brown from the Training Center.
M:Hi, Mr. Brown. I'm Melinda Smith from the Administration Department. Nice to meet you.
M:Just call me Mike, pleasE.
M:But isn't it impolite to call people by their first names?
M:Never minD.People here usually call each other by their first names.
M:It sounds gooD.How long have you been working here, Mike?
M:I've been here for 5 years. Is this your first job?
M:Yes, I just graduated this July. I like the working atmosphere herE.It's very friendly.
M:I like it, too. You'll find everybody always likes to help others.
M:Yes, I can feel that. I'm so glad that I became one of the team.
再看一遍短文,归纳总结档案管理技巧。
co-workers
rumors
positive
afraid
complain
friendly
Don't be_____to ask a lot of questions. Be_____to everyone you meet. Use your lunch hours to get to know your_____and their interests. Pay attention to the_____, but don't join them. Don't_____about your boss, any co-workers, or the job you did beforE.Keep a_____attitude and an open minD.

A.M:Hi,
B.
M:Hi,
C.
M:Just
D.
M:But
E.
M:It
F.
M:I
G.
M:Yes,
H.
再看一遍短文,归纳总结档案管理技巧。
co-workers
rumors
positive
afraid
complain
friendly
Don't
I.

【参考答案】

afraid;friendly;co-workers;rumors;complain;poositive
解析:......

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甲为工业企业增值税一般纳税人,2020年7月份发生如下生产经营业务:(1)购入一批原材料,取得的增值税专用发票上注明价款15000元,该原材料全部用于生产免税产品,同时支付运输企业(增值税小规模纳税人)不含税运输费2000元,取得运输企业自开的增值税专用发票。(2)销售使用过的低值易耗品,取得不含税收入62000元;销售自己使用过的小汽车1辆,取得含税收入50000元(小汽车系2018年2月购进,账面价值为80000元)。(3)出租生产设备一台,租赁合同中约定租赁期限为5个月,2020年7月份一次性收取全部不含税租金收入20000元。(4)委托代销A型设备一台,当月收到受托方的代销清单及含税货款565000元,开出增值税专用发票;另向受托方支付代销手续费30000元,取得增值税专用发票。(5)将2台A型号设备投资于乙企业,取得乙企业10%的股权;另将B型号设备赠送给丙企业,该设备无同类市场价格,生产成本为13000元,成本利润率为10%。(6)因管理不善丢失上月从农业生产者购入的作为原材料的免税农产品一批(已抵扣进项税额),账面成本为7000元(其中运费占8%)。(7)首次购进1台税控设备,取得增值税专用发票注明价款2万元,增值税0.32万元。(其他相关资料:上期留抵税额5000元,涉及的相关票据均已确认)要求:计算甲企业当月应缴纳的增值税(如计算结果为小数,保留两位小数)。
A.32万元。(其他相关资料:上期留抵税额5000元,涉及的相关票据均已确认)
要求:计算甲企业当月应缴纳的增值税(如计算结果为小数,保留两位小数)。