社会保险法律关系是指社会保险各主体间就社会保险的权利义务所产生的法律关系。它反映在（

阅读理解。

     Children actually are pretty smart and most people just don't give them enough credit. I bet another thing

that you never realized is that children have actually invented several different things. I am going to list 4 of

my favorites, but there are many more available.

Toy Truck

     Can you believe that a 6-year-old boy invented it in 1963? His name was Robert Patch. He created a toy

truck because he wanted a truck of his own that he could take apart and put back together. He first drew

up a sketch of the truck on paper before he got help in getting a patent.

Television

     We all know the first TV came out in the late 1920s. This is something that everyone has already known,

but did you know the TV was invented by a 14-year-old boy? It took him several years to get the idea in

motion, but he did it. A teenager came up with something every household owns today.

Popsicle (冰棒)

     This is something that you may think a child probably invented, but you never knew for sure. Back in the

early 1900s an 11-year-old boy named Epperson had an idea to make his own version of pop. So he worked

outside on a cold day and he couldn't get his mixture right. He left his glass filled with his idea and stirring

stick, and went to bed. When he came back outside it was frozen on the stick. The first Popsicle named the

Epsicle came into being.

Braille (布莱叶盲文)

     This is something that I find truly amazing. Louis Braille, born on January 4, 1809, came up with this great

idea because he was blinded in an accident when he was three years old. When he was 15 years old he was in

blind school and created what we all know as Braille. This is something that has helped millions of blind people.

1. According to the author we learn that _____.

A. parents always think highly of their children

B. few inventions were created by children in history

C. children's inventions were known to most people

D. most people usually underestimate children

2. What is the characteristic of the toy truck that little Robert invented?

A. It is easy to operate and can run by itself.

B. It is big enough for a kid to get into.

C. It can be taken apart and put back together.

D. It is just like a real truck and runs fast.

3. What can we learn about Epsicle's inventing the first Popsicle?

A. He invented the first Popsicte by chance.

B. He put a glass of mixture outside on purpose.

C. He put a stick in the glass to make a Popsicle.

D. He made use of cold weather to make a drink.

4. Which invention made by the young inventor is the earliest one according to the passage?

A. Popsicle.

B. Toy Truck.

C. Television.

D. Braille.

某市摩托车生产企业为增值税一般纳税人，企业有固定资产价值18000万元（其中生产经营使用的房产价值为12000万元），生产经营占地面积80000平方米。2014年发生以下业务：

（1）全年生产两轮摩托车200000辆，每辆生产成本0.28万元、市场不含税销售价0.46万元。全年销售两轮摩托车190000辆，销售合同记载取得不含税销售收入87400万元。由于部分摩托车由该生产企业直接送货，运输合同记载取得送货的运输费收入468万元并开具普通发票。

（2）全年生产三轮摩托车30000辆，每辆生产成本0.22万元、市场不含税销售价0.36万元。全年销售三轮摩托车28000辆，销售合同记载取得不含税销售收入10080万元。

（3）全年外购原材料均取得增值税专用发票，购货合同记载支付材料价款共计35000万元、增值税进项税额5950万元。运输合同记载支付铁路运输公司的运输费用1100万元，取得铁路运输公司开具的增值税专用发票。

（4）全年发生管理费用11000万元（其中含业务招待费用900万元，新技术研究开发费用800万元，支付其他企业管理费300万元；不含印花税和房产税）、销售费用7600万元、财务费用2100万元。

（5）全年发生营业外支出3600万元，其中含通过公益性社会团体向贫困山区捐赠500万元、因管理不善库存原材料损失618.6万元（其中含铁路运费费用18.6万元），不包括因管理不善造成的损失部分的进项税额转出。

（6）6月10日，取得直接投资境内居民企业分配的股息收入130万元，已知境内被投资企业适用的企业所得税税率为15%。

（7）8月20日，取得摩托车代销商赞助的一批原材料并取得增值税专用发票，注明材料金额30万元、增值税5.1万元。

（8）10月6日，该摩托车生产企业合并一家小型股份公司，股份公司全部资产公允价值为5700万元、全部负债为3200万元、未超过弥补年限的亏损额为620万元。合并时摩托车生产企业给股份公司的股权支付额为2300万元、银行存款200万元。该合并业务符合企业重组特殊税务处理的条件且选择此方法执行（假定当年国家发行的最长期限的国债年利率为6%）。

（9）12月20日，取得到期的国债利息收入90万元；取得直接投资境外公司分配的股息收入170万元，已知该股息收入在境外适用的税率为15%。

（说明：假定该企业适用增值税税率17%、两轮摩托车和三轮摩托车消费税税率10%、城市维护建设税税率7%、教育费附加征收率3%、计算房产税房产余值的扣除比例20%、城镇土地使用税每平方米4元、企业所得税税率25%。）

根据上述资料，回答下列问题：

企业所得税前可以扣除的房产税、城镇土地使用税、印花税合计为（）万元。

A.72.53

B.187.73

C.152.17

D.160.52

男性，55岁，活动后气促3年，加重伴双下肢浮肿2个月入院。体检：血压100／75mmHg，心界向左下扩大，心率110次／min，房颤心律，心尖部Ⅱ级收缩期杂音，两肺少量湿啰音，颈静脉怒张，肝颈征阳性，肝肋下2cm，双下肢浮肿。否认高血压病、糖尿病病史。

检查心电图示心房纤颤、频发室早，对该例病人室性早搏的处理，首选（）。

A.β受体阻滞药

B.美西律

C.胺碘酮

D.普罗帕酮

E.维拉帕米

以核酸为模板进行增殖的微生物是（）

A.细菌

B.衣原体

C.病毒

D.立克次体

E.真菌

著名的锡都个旧位于（）。

A、云南省

B、江西省

C、湖南省

D、广东省