第9题: [单项选择]The TV sets made by our factory sell best, but 10 year ago no one could have guessed the place in the market that they ______. A. were having B. were to have C. had had D. had 参考答案:B 答案解析:句意为“我们厂生产的电视机卖得最好;但10年前没有人曾预计到它们会取得这样的市场地位”。本题具有一定难度:首先,出现了隐含条件句(could have done表示从前或过去本该做某事却未能或没有做,
第37题: [单项选择]某生产企业为增值税一般纳税人,本期销售收入为140.4万元(含税),本期出借包装物收取押金为4.68万元,本期逾期未归还包装物押金为2.34万元。该本期应申报的销项税额为( )。 A. 20.4万元 B. 20.74万元 C. 21.08万元 D. 20.7978万元 参考答案:B 答案解析:[解析] 本期应申报的销项税额=(140.4+2.34)÷(1+17%)×17%=20.74(万元)