Directions:
Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written clearly on’ ANSWER SHEET 2.
To avoid the various foolish opinions to which man is liable, no superhuman genius is required. A few simple roles will keep you, not from all error, but from silly error.
If the matter is one that can be settled by observation, make the observation yourself. 46) Aristotle could have avoided the mistake of thinking that women have fewer teeth than men, by the simple device of asking Mrs. Aristotle to keep her mouth open while he counted. He did not do so because he thought he knew. Thinking that you know when in fact you don’t is a fatal mistake, to which we am all liable.
Many matters, however, are less easily brought to the test of experience. 47) If, like most of mankind, you have strong convictions on many such matters, there are ways in which you can m
某日化用品生产企业为增值税一般纳税人,1月份该企业发生以下经济业务:
(1)外购原材料一批,从供货方取得的增值税专用发票上注明支付的货款180万元、增值税税额30.6万元,款项已付并验收入库;支付相关运费10万元,已收到运输单位开具的运输发票。
(2)外购机器设备一套,从供货方取得的增值税专用发票上注明支付的货款50万元、增值税税额8.5万元,款项已付并验收入库。
(3)购进一批办公用品,取得普通发票,注明金额2340元,办公用品已经投入使用。
(4)购进一批红酒用于给职工发放福利,取得了增值税专用发票,发票上注明支付的货款6000元、增值税税额1020元。
(5)月初将部分订单委托其他企业加工,发出原材料价值8000元,委托加工合同规定加工费5000元(不含税),加工企业代垫辅助材料1000元,月底尚未收到加工的化妆品和加工企业开具的发票。
(6)对外销售化妆品一批,取得销售收入586.17万元(含税)。
(7)将闲置的一套设备出租,取得租金收人1万元。
已知:有关票据在本月均通过主管税务机关认证并申报抵扣;该企业增值税为17%,营业税为5%,化妆品的消费税税率为30%。
要求:根据上述材料,回答问题。
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