试题与答案

肾病患者应慎用( )。 A.氯丙嗪 B.头孢菌素 C.利福平 D.多潘立酮 E.双

题型:单项选择题

题目:

肾病患者应慎用( )。

A.氯丙嗪
B.头孢菌素
C.利福平
D.多潘立酮
E.双磷酸盐

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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题型:阅读理解

For thousands of years, the most important two buildings in any British village have been the church and the pub. Traditionally, the church and the pub are at the heart of any village or town, where the people gather together to socialize and exchange news.

As a result, British pubs are often old and well preserved. Many of them have become historic sites. The most famous example is the pub in the city of Nottingham called “Ye Olde Trip to Jerusalem”, which dates back to the year 1189 AD and is probably the oldest pub in England.

However, British pubs are not just for kings and queens; they welcome people from all classes and parts of society. On a cold night, the pub’s landlord or landlady can always find a warm place for you by the fire. There is always honest and hearty food and plenty of drink available at an affordable price.

That’s how things used to be. Things are beginning to change. It is said that the credit crunch(信贷紧缩) is causing 39 British pubs a week to go out of business. People do not have enough spare money to spend on beer. Recently, the UK government banned smoking in all pubs, and that may also have affected the number of customers going to pubs.

This decline is happening despite the fact that in 2005 the UK government started to allow pubs to stay open after 1l pm. Previously, with 1l pm as closing time, customers would have to drink quite quickly, meaning they sometimes got more drunk than they would if allowed to drink slowly. The British habit of drinking a lot very quickly is known as “binge drinking”, and it causes long-term health problems for people and problems with violent crime for communities.

In order to save their businesses, pubs are trying to change with the market. British pubs now offer something for everyone. A lot of pubs used to be “Working Men's Clubs”, meaning that women could not usually enter. Today, however, women can freely enter 99% of pubs without experiencing any problems. Perhaps things are changing for the better after all.

小题1:. The passage mainly tells us something about       

A.the past and present of British pubs

B.the decline of British pubs

C.the long history of British pubs

D.the importance of British pubs小题2:. Which may not be the cause of the decline of British pubs?

A.The credit crunch.

B.The present closing time.

C.The ban of smoking.

D.Having no spare money.小题3:.. We can infer from the passage that       

A.British people used to like drinking slowly

B.closing the pubs early will reduce social problems

C.binge drinking means drinking less beer

D.British government aims to discourage people from binge drinking小题4:. We can see from the last paragraph that the author ________

A.is against the admission of too many women to the pubs

B.holds an optimistic attitude towards the British pubs

C.thinks that women in the pubs will cause less social problems

D.thinks that British pubs should offer everything you need

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题型:问答题

荣发公司为增值税一般纳税人,主要生产并销售甲、乙、丙三种产品,增值税税率均为17%,乙、丙两种产品还应交消费税,税率为25%,2009年9月荣发公司发生以下业务:
(1) 为生产甲产品从农民手中购进免税棉花,实价200万元。
(2) 为生产乙产品从小规模纳税人处购入农业产品,实价180万元,另外由收购单位代缴农业特产税10万元。
(3) 为职工集体福利购进货物,增值税专用发票注明买价120万元,增值税20.4万元。
(4) 为生产丙产品购进材料,增值税专用发票注明买价200万元,增值税34万元。该部分材料本月未验收入库。
(5) 上年为生产购入的原材料,买价60万元,增值税10.2万元。本期改变用途,用于在建工程。
(6) 为生产购进原材料一批,海关完税凭证注明关税完税价200万元,关税40万元,消费税60万元,增值税51万元。
(7) 为生产购入的原材料,对方于2009年7月10日开来增值税专用发票注明买价 1000万元,增值税170万元,因采购员出差,9月6日才将发票交给荣发公司。
(8) 为生产丙产品外购汽车轮胎,增值税专用发票注明买价400万元,增值税68万元,已交消费税100万元,生产的丙产品也属于应交消费税的新型汽车轮胎。
(9) 本期出售甲产品含增值税售价320万元,另外随同卖价收取集资款72.3万元;销货发生运费40万元(有普通发票),并给对方15%的折扣,折扣部分单独开票。
(10) 将生产的乙产品用于在建工程,该部分产品的成本900万元,成本利润率为10%。
(11) 生产的丙产品共5万件,其中3万件对外销售,2万件用于对外投资,每件成本 0.06万元,每件正常不含增值税售价0.1万元。
要求:根据以上资料计算:
(1) 本月允许抵扣的增值税进项税额。
(2) 本月增值税销项税额。
(3) 本月应交增值税。
(4) 本月应交消费税。
(5) 本月应交城市维护建设税。(适用7%的税率)

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