Dear Sir or Madam,
The MDC Company was established in 2001 and in four short years has become one of the most successful companies in the market place. For this, we are pleased, proud and grateful.
We are pleased because our customers have confirmed our belief that if the products we offer are new, exciting, innovative (有创意的) and of excellent quality, they will be purchased.
We are proud because we know we are a company that keeps its word to its customers; that guarantees that any product can be returned within 30 days if it proves to be unsatisfactory in any way; and that always lets our customers know if there is to be a delay in delivery.
We are grateful to customers like you, because you confirm our beliefs that good service and quality result in satisfied customers. Without you, there would be no reason for us to be pleased or proud. We thank you for your orders and for giving us the opportunity to be of service to you.
Our special su
A. tell the customers about the quality of their products
B. express the company's thanks to the customers
C. prove the excellent service of the company
D. inform the customers of a new catalogue
某汽车制造厂为增值税一般纳税人,主要生产乘用车。2006年6月份发生如下经济业务:
(1)向某轮胎厂购入一批汽车轮胎,取得的防伪税控增值税专用发票上注明价款 50000元,增值税8500元,用于生产汽缸容量小于1.5升的小轿车。取得的防伪税控增值税专用发票当月已向税务机关申请并通过认证。
(2)赊销自产汽缸容量大于2.5升的小轿车10辆,不含税售价200000元/辆,双方约定下月付款,汽车已发出。
(3)用自产汽缸容量大于2.5升的小轿车5辆向某钢材厂换取一批钢材,小轿车生产成本为120000元/辆,小轿车的成本利润率为8%。
(4)销售汽缸容量小于1.5升的小轿车10辆,不含税售价50000元/辆,另向客户收取运输费2000元/辆;向运输单位支付运费10000元,取得运输单位开具的货运发票,并已于当月向税务机关申请通过认证。
(5)向某汽车经销公司支付销售返利25000元,开具红字发票入账。
(6)月底购进汽车零部件一批,取得防伪税控增值税专用发票注明增值税额150000元,当月未向税务机关申请认证。
根据以上资料,回答下列问题: