试题与答案

分泌性中耳炎是以______及______为主要特征的中耳______炎性疾病。

题型:填空题

题目:

分泌性中耳炎是以______及______为主要特征的中耳______炎性疾病。

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A,B,C,E解析: 工程成本及其核算内容。

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题型:单项选择题

With the spread of inter-active electronic media a man alone in his own home will never have been so well placed to fill the inexplicable mental space between cradle and crematorium. So I suspect that books will be pushed more and more into those moments of travel or difficult defecation (1) people still don’t quite know what to do with.

When people do read, I think they’ll want to feel they are reading literature, or (2) something serious. (3) you’re going to find fewer books presenting themselves as no- nonsense and (4) assuming literary pretensions and being packaged as works of art. We can expect an extraordinary variety of genre, but with an underlying (5) of sentiment and vision.

Translators can only (6) from this desire for the presumably sophisticated. We can look forward to lots of difficult names and fantastic stories of foreign parts enthusiastically (7) by the overall worship of the "global village" Much of this will be awful and some wonderful, (8) don’t expect the press or the organizers of prizes to offer you much help in making the appropriate distinctions. They will be chiefly (9) in creating celebrity, the greatest enemy of discrimination, but a good prop for the (10) consumer.

Every ethnic grouping over the world will have to be seen to have a great writer--a phenomenon that will (11) a new kind of provincialism, more chronological than geographic, (12) only the strictly contemporary is talked about and (13) . Universities, including Cambridge, will include (14) their literature syllabus novels written only last year. (15) occasional exhumation for the Nobel, the achievements of ten or only five years ago will be largely forgotten.

In short, you can’t go too far wrong when predicting more of the same. But there is a (16) side to this--the inevitable reaction against it. The practical things I would like to see happen--publishers seeking less to (17) celebrity through extravagant advertising, (18) and magazines (19) space to reflective pieces--are rather more improbable than the Second Coming (耶稣复临). But dullness never quite darkens the whole planet. In their own idiosyncratic fashion a few writers will (20) be looking for new departures.

7()

A.contaminated

B.contained

C.sustained

D.maintained

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题型:问答题

某市一葡萄产业集团公司,为增值税一般纳税人,自有葡萄园20000亩。主要经营业务有:生产销售干红、干白及多种葡萄酒,鲜葡萄销售,晾晒葡萄干销售。2009年8月发生如下经济业务:
(1)月初收获的葡萄60000吨,其中20000吨批发给各大超市及瓜果市场(收取款项12万元),10000吨用于晾晒葡萄干,其余葡萄用于酒类生产;
(2)销售自产红酒20吨,每吨不含税单价为9万元,收取包装物押金3.51万元。销售自产的干红、干白葡萄酒300吨,收到价税合计款项1500万元;
(3)购进优质酒精,取得增值税专用发票,注明价款250万元。另外支付运费20万元,取得合规运费发票;
(4)将自产葡萄干5吨,分给职工作年货,对外销售不含税单价为每吨2.8万元。将成本价为15万元自产的干红、干白及普通葡萄酒用于企业年终宴会,此批产品对外不含税售价为35万元,宴会另外耗用鲜葡萄和葡萄干一批,成本价分别为3万元、3.5万元,不含税售价6万元、8万元;
(5)本月生产销售高档葡萄酒4000箱,每箱不含税售价2850元,并收取每箱包装箱押金175.50元,约定半年期限归还;
(6)进口生产设备一台,双方议定的货价为800万元,公司另支付包装费用200万元,支付境外购货佣金10万元。已经依法缴纳进口税金并取得海关专用缴款书;
(7)将部分低质葡萄酒制成烹饪酒,从而使价值损失了58万元;
(8)为葡萄园种植购进免税化肥、农药一批,取得普通发票,注明价格45万元;上月购入一批原材料发生损失,其中因管理不善被盗材料成本32.53万元,另有10万元因自然灾害损失;
其他资料:本月初的期末留抵进项税为110万元,本期另外取得其他可抵扣专用发票中的进项税为30万元。本期取得扣税凭证均已通过认证并申报抵扣。
(国家规定其他酒的成本利润率为5%,进口环节的关税税率为50%,其它酒的消费税税率为10%)
要求:根据上述资料,按顺序回答以下问题,每问需计算出合计数:
1.计算本期进口环节的关税税额;

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