单项选择题

According to this passage, the most common Valentines Day gifts are_____________
A.flowers
B.candies
C.chocolate bars
D.greeting cards

A.flowers
B.candies
C.chocolate
B.greeting

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Escaping a fire is a serious matter. Knowing what to do before a fire breaks out can save a life. For example, people should know the safety measures to take before opening a hall door during a fire. Also, make sure everyone knows how to unlock doors that may be in the escape path. At times, a key is needed to unlock a door from the inside. So, keep the key in the lock, or, you can put the key on a key ring and put it where it can be found easily.
If you live in an apartment, know the ways you can use to get out. Show everyone in the family these routes. Stress the importance of using stairways or fire escapes, not elevators.
From most homes and the lower floors of apartment buildings, escape through windows is possible. Learn the best way of leaving by a window with the least chance of serious injury.
In a home fire, windows are often the only means of escape. The second floor window sill is usually not more than 13 feet from the ground. An average person, hanging by the fingertips, will have a drop of about six to the ground. Of course, it is after to jump a short way than to stay in a burning building. Rolling away from the building when you land.
Windows are also useful when you are waiting for help. Often you'll be able to stay in the room for several minutes if you keep the door closed and the windows open. Keep your head low in the window to be sure you get fresh air rather than smoke that may have leaked into the room.
On a second or third floor, the best windows for escape are those which open onto a roof or balcony. From the roof or balcony, a person can either drop to the ground or await rescuer. Dropping onto cement or pavement might end in injury. Bushes, soft earth, and grass can help to break a fall. A rope ladder should be considered when the drop is too great.
In a town where the fire department acts quickly, it may be best to wait for rescuer. Close the doors and wait by an open window for help. Shout for help. Be sure to close the door before opening a window. Otherwise, smoke and fire may be drawn into the room by the draft.
From most homes you can escape a fire through the ______.
A．attic
B．garage
C．windows
D．balcony

A.
B.
C.
D.
E.
F.
G.
From
H.
A．attic
B．garage
C．windows

某公司为从事石油化工的生产企业，属于增值税一般纳税人，2013年11月发生下列相关业务：
(1)为生产购进A材料，专用发票注明买价3000万元，增值税510万元，增值税专用发票当期通过认证。
(2)为生产产品从农业生产者手中购进免税农产品，买价500万元，向运输企业支付运费，取得增值税专用发票上注明运费30万元，增值税3．3万元。增值税专用发票当期通过认证。
(3)为生产购进辅助乙材料，普通发票注明金额23．4万元。
(4)将自制的8产品对商场销售，含增值税售价为5850万元，B产品增值税税率17％，按照含税价格给予对方10％的折扣，折扣额另开了发票。
(5)将生产的D产品委托甲公司代销，已经发出商品成本550万元，正常不含增值税售价1000万元，增值税税率l7％，消费税税率20％，尚未收到代销清单也没有收到货款(货物已发出100天)。
(6)部分D产品被在建工程领用，成本275万元，正常不含增值税售价500万元。
(7)因管理不善损失部分A材料，该部分材料账面价值为100万元。
(8)上期期末未抵扣的留抵进项税额为130．5万元。
假定本月取得的相关票据符合税法规定并在本月认证抵扣。
该企业财务人员在申报增值税时计算过程如下：
(1)本期允许抵扣的进项税额：
①A材料进项税额=510(万元)
②购进免税农产品及运费的进项税额=500×13％+3．3=68．3(万元)
本期允许抵扣的进项税额=510+68．3=578．3(万元)
(2)当期销项税额：
①销售B产品的销项税=5850×(1—10％)÷(1+17％)×17％=765(万元)
②委托代销商品由于尚未取得代销商品的清单，本期暂不计算销项税。
当期销项税额765(万元)
(3)本期应缴纳增值税=765-578．3=186．7(万元)
要求：根据上述资料和增值税法律制度的规定，分析指出该企业财务人员申报增值税时存在哪些问题，并分别简要说明理由。

A.3万元。增值税专用发票当期通过认证。
(3)为生产购进辅助乙材料，普通发票注明金额23．4万元。
(4)将自制的8产品对商场销售，含增值税售价为5850万元，B产品增值税税率17％，按照含税价格给予对方10％的折扣，折扣额另开了发票。
(5)将生产的D产品委托甲公司代销，已经发出商品成本550万元，正常不含增值税售价1000万元，增值税税率l7％，消费税税率20％，尚未收到代销清单也没有收到货款(货物已发出100天)。
(6)部分D产品被在建工程领用，成本275万元，正常不含增值税售价500万元。
(7)因管理不善损失部分A材料，该部分材料账面价值为100万元。
(8)上期期末未抵扣的留抵进项税额为130．5万元。
假定本月取得的相关票据符合税法规定并在本月认证抵扣。
该企业财务人员在申报增值税时计算过程如下：
(1)本期允许抵扣的进项税额：
①A材料进项税额=510(万元)
②购进免税农产品及运费的进项税额=500×13％+3．3=68．3(万元)
本期允许抵扣的进项税额=510+68．3=578．3(万元)
(2)当期销项税额：
①销售B产品的销项税=5850×(1—10％)÷(1+17％)×17％=765(万元)
②委托代销商品由于尚未取得代销商品的清单，本期暂不计算销项税。
当期销项税额765(万元)
(3)本期应缴纳增值税=765-578．3=186．7(万元)
要求：根据上述资料和增值税法律制度的规定，分析指出该企业财务人员申报增值税时存在哪些问题，并分别简要说明理由。