试题与答案

某商贸公司,2009年2月从国外进口一批粮食白酒(合计5000千克),已知该批应税消

题型:单项选择题

题目:

某商贸公司,2009年2月从国外进口一批粮食白酒(合计5000千克),已知该批应税消费品的关税完税价格为900000元,按规定应缴纳关税180000元,粮食白酒的消费税税率为20%,定额消费税为0.5元/斤。该批消费品进口环节应缴纳的消费税税额( )元。

A.271250
B.339062.5
C.273750
D.276250

答案:

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题型:阅读理解

阅读理解。

     Neatness and personal cleanness have been around for ages and have become an important part of everyone's

daily routine. You might think that all modern societies would have the same neatness and personal cleanness

practices. After all, doesn't everybody take baths? Most people do recognize the need for cleanness, which is

the basis for health. Neatness practices include all the little things people do to make themselves look their best,

such as combing their hair and putting on makeup. However, while most modern people agree that these things

are important, people in different cultures take care of themselves in different ways.

     There used to be an old joke in America that people should take a bath once a week, whether they need one

or not. In fact, though, Americans generally take a bath or more commonly, a shower every day. But in contrast

to some cultures, most Americans get their shower in the morning so that they can start the day frcsh.

Americans are known for having very sensitive noses. In America, body smell is socially unacceptable. For that

reason, Americans consider it a must to use special lotion (浴液) to prevent the smell. Ladies often add a touch

of perfume. Men may spray on after-shave cream or manly-smelling perfume.

     Some of the cultural varieties in neatness practices result from physical differences between races. Whereas

many Asian men have little facial hair, Westerners have a lot. As a result, most American men spend some time

each day shaving or tidying their facial hair to keep it nice. American women, on the other hand, generally prefer

not to be hairy at all.

     Americans put great value on both neatness and personal cleanness. For some people, taking care of

themselves has become almost a religion. As the old saying goes, "Cleanness is next to godliness." Whether or

not being clean and neat-looking brings one closer to God, it certainly at least brings one closer to others.

Americans look down on people who don't take care of themselves, or who "let themselves go."

1. We can infer from the first paragraph that _____.[ ]

A. everyone takes baths daily to get a nice look

B. people have the same neatness practices today

C. neatness practices may be affected by cultures

D. neatness means combing hair and doing makeup

2. Americans have a bath in the morning to _____. [ ]

A. begin an energetic day

B. refrcsh their sensitive noses

C. prevent their body smell

D. style their hair at home

3. According to the author, physical differences between races can cause differences in _____.[ ]

A. cultures

B. locations

C. religions

D. neatness practices

4. The underlined phrase in the last paragraph means "_____". [ ]

A. care much about themselves

B. give loose to themselves

C. stay away from other people

D. stay closer to other people

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