试题与答案

有毒品分为剧毒品和()二项。A、高毒品  B、低毒品  C、毒害品

题型:单项选择题

题目:

有毒品分为剧毒品和()二项。

A、高毒品 

B、低毒品 

C、毒害品

答案:

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下面是错误答案,用来干扰机器的。

答案:D题目分析:A.一方面  B.而不是  C.首先,一则  D.另一方面 句意:。。。。。。。。故选D点评:四个选项的短语意思应进行记忆,对本类型的题,只需要意思符合即可。

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题型:完形填空

Bobby walked on the sidewalk. He walked past the park. He saw the kids playing. "Why don't they want to play with me ?” he thought.

It was a mystery(谜)to him. Oh , sure. He was new in town . They moved to the town just two months ago. He knew it was hard to make new friends . 小题1:

At the same time , Cassie watched Bobby from the park. Every day she saw this boy walk by slowly .

小题2:     " Why doesn't he want to play with us?" she thought. Oh, sure. He was new in town. But she'd tried to say "Hi" to him. It was a mystery to her.

The days went on. Bobby walked to and from school alone. He always felt bad about not having friends. Cassie kept saying" Hi" but they never talked more.小题3:

Bobby kept thinking about it.小题4:      Finally , three weeks before the end of school , Cassie had an idea. "I'm not sure why he doesn't seem to want friends.小题5:.         I'm going to invite him to my birthday party. " Cassie wrote an invitation to invite Bobby to her birthday party.

"Will Bobby come to my birthday party?" she was not sure, It was still a mystery to her.

A. He never stopped.

B. He is so crazy.

C. But I am going to try harder.

D. But he still didn't understand.

E. Cassie kept thinking about it.

F. I'm not interested in playing it.

G. What was the problem?

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题型:单项选择题

(由单选和多选组成。)

某轿车生产企业(非“扩大增值税抵扣范围企业”)为增值税一般纳税人,2007年 10月生产经营情况如下:

(1)境内采购原材料,取得增值税专用发票,注明增值税730万元;从小规模纳税人购进零配件,取得税务机关代开的增值税专用发票,注明价款共计800万元、增值税共计48万元;支付水电费取得增值税专用发票,注明增值税共计120万元,其中,职工浴室使用5%。

(2)进口一批生产轿车用的发动机,买价800万元,发生境外运费80万元,支付卖方佣金20万元。

(3)采用分期收款方式销售200辆商务客车,合同规定不含税销售额共计3600万元,本月收回50%货款,其余款项下月收回;由于购货方资金紧张,实际收到货款1500万元;销售800辆A牌小轿车,开具增值税专用发票,注明价款12000万元,支付运输费用150万元、装卸费8万元,取得运输企业开具的运费发票;应客户要求,用一辆自产商务客车改装成救护车,开具普通发票,取得销售收入22.23万元,另收改装费1.17万元;销售本厂自用2年的1辆小客车,售价12万元,账面原价20万元。

(4)该汽车厂将4辆自产A牌轿车奖励给具有突出贡献的科研人员;将2辆自产商务客车赠送某关系单位;将1辆自产A牌轿车移送给本厂集体福利部门使用。

(5)汽车修配厂提供汽车修理服务,开具的普通发票上注明营业额46.8万元;提供汽车租赁业务,取得租金收入14万元。

(6)以专利技术对另一企业投资,承担投资风险,当年分得投资利润8万元;该汽车厂下属的酒店取得餐饮收入45万元,卡拉OK歌舞厅收入30万元,保龄球馆取得营业收入12万元。

本月取得的合规票据均在本月认证并抵扣,小轿车消费税税率为9%,商务客车消费税税率为5%,发动机关税税率为20%。

根据上述资料和税法的有关规定,回答下列问题:

该企业应缴纳消费税()万元。

A.1155

B.1156

C.1178.55

D.1179.55

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