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阅读理解。 In Canada and the U.S.A, people enjoy entertaining (请客) at home. They often invite friends over for a meal, a party, or just for coffee and a conversation. Here are the kinds of things people say when they invite someone to their home: 'Would you like to come over for dinner Saturday night?' 'Hey, we’re having a party on Friday. Can you come?' To reply to an invitation, either say thank you and accept, or say you‘re sorry and give an excuse: 'Thanks, I‘d love to. What time would you like me to come?' or 'Oh, sorry, I have tickets for a movie.' Sometimes, however (但是), people use expressions that sound like invitations but which are not real invitations. For example: 'Please come over for a drink sometime (某个时候).' 'Why not get together for a party sometime?' 'Why don’t you come over and see us sometime soon?' They are really just polite ways of ending a conversation. They are not real invitations because they don‘t mention (提到) a specific (确定的) time or date. They just show that the person is trying to be friendly. To reply the expressions like these, people just say'Sure, that would be great!' or 'OK. Yes, thanks.' So next time when you hear what sounds like an invitation, listen carefully. Is it a real invitation or the person is just being friendly? 1. Why do Canadians and Americans often invite friends for meals at home? A. Because they can save time. B. Because they can spend less money. C. Because they enjoy entertaining at home. D. Because they have modern and beautiful houses. 2. Which of the following is a real invitation? A. If you‘re free, let‘s go for a drink sometime. B. Please go to the cinema with me some day. C. Would you like to have a cup of tea with us sometime? D. I’ve two tickets here.Can you go to the concert with me? 3. If people say 'Let's get together for lunch some day.', you just say '____'. A. That would be nice. B. How about this weekend? C. Oh, sorry, I'm very busy. D. That's great. I'll be there on time. 4. People use 'an unreal invitation' in order to (为了) show that ____. A. they're trying to be friendly B. they're trying to be helpful C. they're trying to make friends with others D. They haven't got ready (准备) for a party yet 5. The passage is mainly about ____. A. entertainment at home B. real invitations or not C. expressions of starting of a conversation D. ways of ending a conversation
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【单选题】【例题 ·单选题】(2018年)甲化妆品公司为增值税一般纳税人,2018年6月向某商场销售一批高档化妆品,取得含增值税销售额3 944 000元,已知增值税税率为16%,消费税税率为15%,计算甲化妆品公司该笔业务应缴纳消费税税额的下列算式中,正确的是( )。
A.
3 944 000×（1＋16%）×15%＝686 256（元）
B.
3 944 000÷（1＋16%）×15%＝510 000（元）
C.
3 944 000÷（1－15%）×15%＝696 000（元）
D.
3 944 000×15%＝591 600（元）
【多选题】【例题·多选题】某公司为增值税一般纳税人,2017年1月4日购入一项无形资产,取得的增值税专用发票注明价款为880万元,增值税税额为52.8万元,该无形资产使用年限为5年,按年进行摊销,预计残值为零。下列关于该项无形资产的会计处理中,正确的有( )。(2018年)
A.
2017年1月4日取得该项无形资产的成本为880万元
B.
2017年12月31日该项无形资产的累计摊销额为176万元
C.
该项无形资产自2017年2月起开始摊销
D.
该无形资产的应计摊销额为932.8万元
【单选题】【例题·单选题】某企业为增值税一般纳税人，购买原材料取得增值税专用发票上注明的价款为10 000元，增值税税额为1 600元（已经税务机关认证）款项以银行本票结算。不考虑其他因素，下列各项中，关于该企业购买原材料会计处理正确的是（ ）。（2018年）
A.
借：原材料 10 000 应交税费——应交增值税（进项税额）1 600 贷：其他货币资金——银行本票 11 600
B.
借：原材料 11 600 贷：其他货币资金——银行本票 11 600
C.
借：原材料 10 000 应交税费——应交增值税（进项税额）1 600 贷：银行存款 11 600
D.
借：原材料 10 000 应交税费——应交增值税（进项税额）1 600 贷：应付票据 11 600
【单选题】关于主诉的描述，错误的是
A.
多饮、多食、多尿 1 个月
B.
发热 3 小时
C.
B 超发现肝脏占位性病变 7 天
D.
反复活动后心悸 2 年，加重伴双下肢水肿 2 天
E.
心脏病 2 年
【单选题】【 例题 1 · 单选题 】 某增值税一般纳税人提供咨询服务 取得含税收入 318 万元,取得奖金 5.3 万元。咨询服务 的增值税税率为 6% ,该业务应计算的销项税额是 ( )。( 2018 年)
A.
（ 318+5.3 ） ÷ （ 1+6% ） × 6%=18.3 （万元）
B.
318 ÷ （ 1+6% ） × 6%=18 （万元）
C.
[318 ÷ （ 1+6% ） +5.3] × 6%=18.318 （万元）
D.
318 × 6%=19.08 （万元）
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