第13题: [单项选择]Conversation OneA. Africans are not very brave and resourceful. B. There is no treatment or healthcare center at all. C. There were no effective prevention systems. D. There was no formal education in Africa at all. 参考答案:C 答案解析:[解析] Why has Africa been more affected by AIDS than any other place in the world [详解] 选项
第18题: [单项选择]某企业属于增值税一般纳税人,外购货物取得增值税专用发票上注明的销售额为 20000元,税额为3400元,发票填写符合要求。另取得铁路部门的运费收据一张,记载金额为:运费800元,保险费50元。当期准予抵扣的进项税额为( )元。 A. 3480 B. 3485 C. 3400 D. 3456 参考答案:C 答案解析:[解析] 运费发票不符合规定不得计算抵扣,铁路运费票据为专业非定额运输票据,而非收据,故运费收据所列金额800元不得计算7%的抵扣额。本题的可抵扣进项税为 3400元。
A. Doubtful. B. Scornful. C. Critical. D. Suspicious. 参考答案:B 答案解析:推断题。 [定位] 由题干British Parliament 可定位到第一段的最后—句。 [解析] 第一段最后一句:不值得实践者和讲科学的人重视,可知对爱迪生是藐视的,选B)。 [