既善杀虫消积，又能行气利水的药是A．槟榔 B．香加皮 C．苦楝皮 D．使君子 E．南

排队组句子。

1．荡        柳枝上        在        春天         秋千

2．山坡上        我们       在        春天       找到了

刑事技术鉴定主要指痕迹物证鉴定。 ( )

There is no excuse for not doing your assignments（作业）. If you can’t come to school, you should call your teacher or your classmate and ask about homework. It is your responsibility（责任）to find out what homework you have missed. It is not the teacher’s job to remind you of the missed assignments.

You must not be absent on a test day. If you are seriously ill, call and let the teacher know you will not be there for the test. If your teacher allows a make-up test（补考），you should take the test within one or two days after you return to class. Serious illness is the only reason for missing a test.

Be on time! It is impolite to be late. Also, it bothers other students. If you must come in late, be sure to do it quietly. Have your books and papers out of your bag before you come into the room. Then go to your seat and sit down quietly. In the USA, it is not necessary to knock before you enter the classroom. Most teachers will give you a low grade if you are often late.

In America, you should call your teacher by his or her last name instead of “ teacher”. Also you should use Mr, Miss, Ms or Mrs before the last name ( such as Mrs Smith or Mr Jones). This is polite. The teacher will tell you the title that he or she likes. It is impolite in the USA to eat, drink or chew gum during class. Don’t do these until the break. Also, removing your shoes in the classroom is not polite.

小题1:What should you do if you miss a class?

A．Give an excuse for missing the assignments.

B．Tell the teacher you can’t come to school or do the assignments.

C．Ask your teacher to remind you of the missed assignments.

D．Call your teacher or your classmate to find out what assignments were given.小题2: When can a student miss a test according to the passage?

A．When he / she is late for the test.

B．When he/ she is really sick.

C．When he / she failed another test.

D．When he / she doesn’t want to have the test.小题3: In America, if your teacher’s name is Susan Black, what should you call her politely?

A．Ms Black

B．Ms Susan

C．Susan Black

D．Teacher Black小题4:Which of the following is NOT true according to the passage?

A．A student is thought to be impolite when he / she takes off his / her shoes in

the classroom.

B．A student is thought to be impolite when he / she eats and drinks in class.

C．When a student is late for class, he / she must knock before he / she enters the

classroom.

D．A student is thought to be impolite when he/she doesn’t come for class on time.

(五)
某工业企业为增值税一般纳税人，2010年10月发生如下经济业务：
(1)10月10日外购原材料一批，已取得销货方开具的增值税专用发票一张，注明价款20000元，税额3400元，款项已支付。10月29日，该材料验收入库，该工业企业进行了如下账务处理：
借：原材料 20000
应交税费——应交增值税(进项税额) 3400
贷：银行存款 23400
(2)10月23日，依据县级人民政府收回土地使用权的正式文件被收回土地，取得财政补偿收入1000000元。
(3)本企业非独立核算食堂对外营业，10月发生了对外餐饮服务收入50000元。

该企业对业务(1)的会计处理是否正确如不正确，编制相应调整分录。

北京市区某化妆品有限公司为增值税一般纳税人，2006年l0月发生以下各项业务：
(1)从国外进口一批化妆品，成交价1380000元、相关费用20000元，支付货物进口后的保险费用20000元。在白海关运往单位的途中，意外损失了35%的化妆品，已经申报了保险赔偿。
(2)以价值80000元的原材料委托东城区其他厂加工化妆品，取得专用发票上注明的加工费55000元，受托方按规定代收代缴了税金。
(3)当月委托B公司代销A化妆品，发出货物，不含税售价为1500000元。
(4)当月企业为修建浴室耗用材料，领用上月购进修理备件材料20万元。其中运费成本为2.8万元。
(5)从农民手中购入玉米，作为本企业的原料，收购凭证注明支付价款100000元；直接运往某个体户处加工成酒精，加工后支付不含税加工费4万元，取得专用发票。收回后全部销售，取得含税收入352152元。
(6)销售B产品21500件，不含税单价58元，发生运费支出2000元，装卸费支出500元，取得了国有运输企业开具的运费发票；将1000件B产品用于公益性捐赠，营业外支出账户按成本列支公益性捐赠发生额7000元；购进材料，取得防伪税控系统增值税专用发票上注明销售l00000元、增值税税额17000元，该批材料月末未入库；
(7)从一生产企业购进废旧物资，普通发票上注明销售额5850元；
(8)从独立核算的水厂购进自来水，取得增值税专用发票，注明销售额12000元，其中 20%的自来水用于职工浴室。
(9)月底，因资金紧张，经和B公司协商，就代销化妆品事宜，提前支付50%的款项， B已经将转账支票交付该公司。
(本月取得的相关发票均在本月申清并通过认证，进口关税为20%；外省分支机构已经进行税务登汜；进口化妆品全部被化妆品生产车间领用)
要求：按下列顺序回答问题，每问均为共计金额：
(1)计算进口化妆品应缴纳的税金；
(2)计算本月应缴纳的增值税；
(3)计算本月应缴纳的消费税(含受托加工环节但不含进口环节)；
(4)计算本月应缴纳的城市维护建设税和教育费附加(含受托加工环节)。