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1、1增值税课后作业题答案1.题（一） 进口环节：组成计税价格=120000+120000*7%=128400 元海关代征增值税额=128400*17%=21828 元（二）国内环节（1）销项税额=8125*120*17%=165750 元 （2）进项税额=76830 元（3）视同销售 销项税额=8125*15*17%=20718.75 元（4）改建职工宿舍领用甲产品属于视同销售 销项税额=8125*2*17%=2762.5 元改建职工宿舍领用外购材料，其进项税额不允许抵扣 不得抵扣的进项税金=150*65*17%=1657.5 元（5）丢失外购材料，属于非正常损失，其进项税额不允许抵扣 不得抵扣
2、的进项税金=1250*60*17%=12750 元（6）进项税额=21828 元当期准予抵扣的进项税额= 76830+21828-1657.5-12750=84250.5 元当期销项税额=165750+20718.75+2762.5=189231.25 元当期应纳增值税额=189231.25-84250.5=102980.75 元2.题（1）进项税额=1700 元（2）销项税额=130000（1+17%）*17%=18889 元（3）进项税额=15000*13%=1950 元（4）进项税额=900 元（5）不得抵扣的进项税额，和本期计算无关当期准予抵扣的进项税额=1700+1950+900+3
3、600=8150 元当期销项税额=18889 元当期应纳增值税额=18889-8150=10739 元3.题（1）销项税额=300*17%=51 万元（2）销项税额=（60+6 ）*17%=11.22 万元（3）销项税额=70*17%=11.9 万元（4）进项税额=150*17%=25.5 万元（5）不得抵扣的进项税额，和本期计算无关（6）属于非正常损失，其进项税额不允许抵扣，3 个月前已抵扣，本期进行转出不得抵扣，本期转出的进项税金=14*50%*17%=1.19 万元当期准予抵扣的进项税额=25.5-1.19=24.31 万元当期销项税额=51+11.22+11.9=74.12 万元当期应
4、纳增值税额=74.12-24.31=49.81 万元4.题（1）销项税额=320*17%=54.4 万元 进项税额=（11+1）*7%=0.84 万元（2）进项税额=25 万元（3）销项税额=50*17%=8.5 万元 （未取得增值税专用发票，没有进项税额）2（4）进项税额=17 万元（5）销项税额=180*17%+18（1+17%）*17%=33.22 万元（6）进项税额=100*13%+（5+1）*7%=13.42 万元（7）进项税额=2 万元当期准予抵扣的进项税额=0.84+25+17+13.42+2=58.26 万元当期销项税额=54.4+33.22+8.5=96.12 万元当期应纳增
5、值税额=96.12-58.26=37.86 万元5.题当期应纳增值税额=3200（1+3%）*3%+2300（1+3%）*3%+12300*3%=529.19 元以下是大学体验英语综合教程 2(第三版) 课后翻译答案Unit11. 任何年满 18 岁的人都有资格投票。 (be eligible to, vote)Answer:Anyone over the age of 18 is eligible to vote. 2. 每学期开学前，这些奖学金的申请表格就会由学校发给每一个学生。(apply for, scholarship)Answer:A form to apply for these
6、 scholarships is sent by the university to every student before the start of every semester. 3. 遵照医生的建议，我决定戒烟。(on the advice of)Answer:On the advice of my doctor, I decided to give up smoking. 4. 公园位于县城的正中央。(be located in)Answer:The park is located right in the center of town. 5. 这所大学提供了我们所需的所有材料和设备
7、。(facilities) Answer:The university provides all the materials and facilities we desire.1. 他们花了多年的时间寻找内心的平静，但是收效甚微。(search for)Answer:They spent many years searching for peace of mind, but with little success. 2. 这种新药的成功研制已经使许多疾病的治疗发生了根本性的变革。(revolutionize)Answer:The successful development of the ne
8、w drug has revolutionized the treatment of many diseases. 3. 由于这个国家的经济不景气，这家公司濒于破产。(on the edge of)Answer:The company is on the edge of bankruptcy due to the economic depression in the country. 4. 大学毕业后他成为了一名护士。他认为护士这一职业可能很有发展前途。(rewarding)Answer:He became a nurse after college. He thought nursing c
9、ould be a very rewarding career. 5. 他像往常一样在文件上签了名。(just as) Answer:He signed his name on the paper just as he has always done it.Unit21. 警察们正忙着填写关于这场事故的各种表格。(fill out)Answer:The policemen are busy fi lling out forms about the accident. 2. 我想在还车之前把油箱加满。(fill up, fuel tank)3Answer:I want to fi ll up t
10、he fuel tank before returning the car. 3. 如果你要投诉，最好遵循正确的程序。(follow the procedure)Answer:If you want to make a complaint, youd better follow the correct procedure. 4. 要不是约翰帮忙，我们绝不会这么快就完成实验。(without)Answer:We couldnt have fi nished the experiment so soon without Johns help. 5. 暴风雨之后，岸边的人们焦急地搜索湖面以期发现小船
11、的踪迹。(scan for)Answer:After the storm, the people on the shore anxiously scanned the lake for any sign of the boat.1. 这个国家不大，但是在国际事务中它却发挥着重要作用。(play a role)Answer:This country is not big, but it plays an important role in international affairs. 2. 正是在我叔叔的帮助下，我得以克服困难，按时完成了任务。(it is . that)Answer:It wa
12、s with the help of my uncle that I overcame the difficulty and completed the assignment in time. 3. 毕业时他决定留在北京，而他最好的朋友却选择了去西藏。(while)Answer:While he decided to stay in Beijing upon graduation, his best friend chose to go to Tibet. 4. 在这次校园英语演讲比赛中，我们班的玛丽获得了第三名。(come in)Answer:In this Campus English S
13、peaking Contest, Mary from our class came in third. 5. 你应该知道学习弹钢琴需要有时间，有金钱，还要有毅力。(as well as) Answer:You should know that it takes time, money as well as perseverance to learn to play the piano.Unit31. 我发现量入为出地过日子越来越难了。(increasingly) Answer:I find it increasingly difficult to live within my income.2
14、. 现代政治家们都试图以电视讲话来影响普通百姓。(reach out) Answer:Modern politicians try to reach out to ordinary people in their TV speeches.3. 应该帮助学生对人生采取积极的态度。(adopt) Answer:Pupils should be helped to adopt a positive attitude to life.4. 希望全班同学参加这些讨论。(participate in) Answer:Everyone in the class is expected to particip
15、ate in these discussions.5. 如果你犯了罪就必须受到惩罚。(crime) Answer:If you commit a crime you must expect to be punished.1.儿子的死让老妇人变得麻木痴呆了。(numb)Answer:The old woman was numbed by her sons death.2.身处所有这些烦恼之中，他依然能保持乐观。(in the midst)Answer:In the midst of all troubles, he managed to remain cheerful.43. 虽有困难，他们还是
16、设法坚持试验下去。(carry on) Answer:They managed to carry on their experiments in spite of the difficulties.4.我们必须淘汰不合格的申请人。(weed out) Answer:We have to weed out unqualified applicants.5. 医生要他减少抽烟。(cut down on) Answer:The doctor told him to cut down on smoking.Unit41.她在公共汽车站一直等到末班车进站。(come in)Answer:She waited at the bus stop until the last bus came in.2.如果我们能帮得上忙，尽管和我们联系。(contact) Answer:If there is any way we can be of assistance, please do not hesitate to c
