第3题: [单项选择]{{B}}Questions 11 to 18 are based on the conversation you have just heard.{{/B}} A. Sending the next package earlier. B. Waiting patiently. C. Using air freight. D. Looking for the package. 参考答案:C 答案解析:[听力原文]
M: I sent the package over 10 days ago and it still hasn’t arrived.
W: Maybe you should sen
第27题: [单项选择]某外贸企业收购一批鞭炮焰火出口,支付收购价款100000元和增值税17000元,取得增值税专用发票,支付运输费2000元,该批鞭炮焰火出口离岸价格120000元,申请退还增值税(增值税退税率13%)和消费税(鞭炮烟火的消费税税率为15%)合计数为( )。 A. 35000元 B. 33600元 C. 28000元 D. 26000元 参考答案:C 答案解析:[解析] 100000×13%+100000×15%=28000(元)。