题干

某服装厂从纺织厂购进一批布料,服装厂应付的款项共计9945元,其中布料的销售价格为8500元。纺织厂销售这批布料应缴纳的增值税为1445元(8500元乘以17%的增值税率)。这笔增值税由纺织厂上缴国家,并在开具给服装厂的增值税发票上明示。服装厂将这批布料加工成服装出售给百货商场,服装的销售价格为15000元。服装厂应缴纳的增值税是

A:1105元  

B:1445元  

C:1200元

D:2550元

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答案(点此获取答案解析)

A

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阅读理解

    It was dangerously cold. A few drivers slipping and sliding off the road and back on again had cut deep ruts(车辙)in the mud. And the ruts became frozen solid. The drum of our truck's aging engine worried us.

    Trees and bushes heavy with snow bent to form an icy tunnel. We inched along the scary route as Howard grasped the steering wheel(方向盘)tightly, trying to keep the truck in the ruts. We were now riding through a nightmare with no going back. I kept praying the truck would not quit.

    However, the engine's coughing grew worse. We came to a bumping stop. Hot tears ran down my face. We noticed a small house off in the distance. “I will go for help.” Howard's words ruined my common sense and panic took over. We would take the children — we would walk to that house together!

    But the snow was deep, and our two children, asleep in the cab, were too heavy to carry. My husband convinced me to let him go alone. If no one was home or they didn't answer the door, he would come back and we'd try to hike out to a main road. For now, it was safer in the truck. I wish I could say I have faith, but when he walked away, I was mad at the world.

    It seemed as if hours had passed before I heard a familiar voice and a kind laugh of another man as they approached in the snow. The older fellow invited us to go up to the house where his wife was waiting. Two wide-awake kids moved across the seat, ready for adventure. Their voices and laughter carried in the cold night air. When we finally got close, a cheerful woman opened the door. Warm air and the smell of hot buttered popcorn and chocolate drew us in.

     Relieved, my prayers were heard!