试题与答案

增值税是以商品(含应税劳务)在流转过程中产生的()为计税依据征收的一种流转税。 A.

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题目:

增值税是以商品(含应税劳务)在流转过程中产生的()为计税依据征收的一种流转税。

A.销售额

B.营业额

C.增值额

D.收入额

答案:

参考答案:C

解析:增值税是对在我国境内销售货物或者提供加工、修理修配劳务以及进口货物的企业单位和个人,就其货物销售或提供劳务的增值额和货物进口金额为计税依据而课征的一种流转税。

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根据下列文字资料回答问题。

据海关统计数据显示,2004年1~10月,医药产品进出口贸易总额为87.39亿美元,同比增长19.04%。其中出口45.61亿美元,增长13.11%,进口41.78亿元,增长25.3%。 从贸易结构看,2004年前10个月医疗器械占医药产品贸易总额的比例为41.5%,其次是化学原料药为31.68%,中成药和卫生材料所占比重在8%左右。从进口结构看,进口最大的仍然是医疗器械,占医药产品进口金额的比例达到53.32%,其次是化学原料药的16.44%,再次是中成药的14.32%和西成药的12.73%。在出口的产品结构方面,45.65%为化学原料药, 30.67%为医疗器械,卫生材料所占比例也达到了12.77%。 另据海关统计数据显示,2005年1~9月中药出口总额突破5亿美元,同比增长18.23%。对亚洲、北美洲和欧洲的中药出口分别占我国中药出口总额的66.08%、14.56%和14.46%;对南美洲、非洲和大洋洲的出口占我国中药出口总额的4.9%。

根据下列材料,下列说法正确的为()。

A.2004年1~10月,医疗器械进口贸易总额约占同期医药贸易总额的3/5

B.2004年化学原料药进口年增长率高于医疗器械的进口年增长率

C.2004年1~10月,医疗器械的进出口贸易差额为8.29亿美元

D.卫生材料出口贸易总额约是化学原料药进口总额的32.6%

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题型:单项选择题

The "standard of living" of any country means the average person’s share of the goods and services which the country produces. A country’s standard of living, (1) , depends first and (2) on its capacity to produce wealth." Wealth" in this sense is not money, for we do not live on money (3) on things that money can buy. "Goods" such as food and clothing, and "services" such as transport and " (4) ". A country’s capacity to produce wealth depends upon many factors, most of (5) have an effect on one another. Wealth depends (6) a great extent upon a country’s natural resources. Some regions of the world are well supplied with coal and minerals, and have a fertile soil and a (7) climate; other regions possess none of them.

Next to natural resources (8) the ability to turn them to use. China is perhaps as well (9) as the USA in natural resources, but suffered for many years from civil and (10) wars, and (11) this and other reasons was (12) to develop her resources. (13) and stable political conditions, and (14) from foreign invasion, enable a country to develop its natural resources peacefully and steadily, and to produce more wealth than another country equally well (15) by nature but less well ordered.

A country’s standard of living does not only depend upon the wealth that is produced and consumed (16) its own borders, but also upon what is indirectly produced through international trade. (17) , Britain’s wealth in foodstuffs and other agricultural products would be much less if she had to depend only on (18) grown at home. Trade makes it possible for her surplus manufactured goods to be traded abroad for the agricultural products that would (19) be lacking. A country’s wealth is, therefore, much influenced by its manufacturing capacity, (20) that other countries can be found ready to accept its manufactures.

5()

A.it

B.them

C.which

D.that

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