试题与答案

某外贸企业2009年10月，外购商品一批，支付价款(价税合计)7000万元，其中70

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题型：单项选择题

题目：

某外贸企业2009年10月，外购商品一批，支付价款(价税合计)7000万元，其中70%内销，取得不含税收入6000万元，外销30%，取得收入500万美元。则税务机关核定的应退税款是( )万元。(增值税率17%，退税率13%，美元的外汇牌价1:6.8)

A．777.78

B．442

C．273

D．233.33

答案：

参考答案：D

解析： 7000÷(1+17%)×30%×13%=233.33(万元)

考点：注册税务师涉税服务实务注册税务师税务代理实务56
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题型：阅读理解

Dogs can be worried and pessimistic just like people, researchers report in a new study in Current Biology. And they aren’t talking about basset hounds (短脚猎狗): those dogs just look as if they expect the worst.

What the scientists say is that dogs that exhibit anxiety when left home alone by their owners may have bigger problems — they may be in a permanent bad mood.

This pessimistic outlook may not otherwise be easily apparent in a dog’s other characteristics, like running speed or learning ability, the study reports.

Dogs are similar to humans in the role that emotional state plays in decision making, said Michael Mendel, a veterinary scientist at the University of Bristol and the study’s lead author. The study’s researchers looked at 24 dogs in shelters in Britain.

They placed the dogs in isolated settings and observed their reactions — many barked, jumped on furniture and scratched at the door.

Then they placed bowls in two rooms. One bowl contained food, while another was empty. After training the dogs to understand that bowls can sometimes be empty, and sometimes full, they began to place bowls in ambiguous locations.

Dogs that quickly raced to the locations were more optimistic, and in search of food. Those that did not were deemed pessimistic.

The more separation anxiety a dog expressed while in isolation, the more likely the dog was to have a pessimistic reaction, the researchers found.

The study carries an important message for dog owners, Dr. Mendel said.

Dogs that express serious anxiety when alone may need treatment, as it could be a sign of unhappiness and instability.

小题1:This passage can be classified as _________.

A．an advertisement

B．a feature story

C．a news report

D．a book review小题2: In the study, many dogs barked, jumped and scratched because __________.

A．they couldn’t find the bowl with food in it

B．they were left alone

C．they needed to be treated

D．they wanted to be active and optimistic小题3:According to Dr. Mendel, which statement is true?

A．Like humans, dogs are good at decision making.

B．Dog owners should train dogs to find food.

C．Emotional state works sometimes when humans make decision.

D．Dogs can always find the bowl with food quickly.小题4:What can we learn from the passage?

A．Dogs will be optimistic as long as they are left alone.

B．Dogs must be in a permanent bad mood when their owners left.

C．Dogs that express anxiety don’t need treatment.

D．Dogs may easily show their pessimistic outlook in learning ability.
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