试题与答案

破乳剂是一种()。A.粘土稳定剂 B.表面活性剂 C.破胶剂 D.交联剂

题型:单项选择题

题目:

破乳剂是一种()。

A.粘土稳定剂

B.表面活性剂

C.破胶剂

D.交联剂

答案:

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题型:单项选择题


北京某地板制造公司为增值税一般纳税人,2008年5月有关业务如下:
(1)内销自产实木地板包括:销售A型实木地板一批,不含税价款320万元;销售B型实木地板一批,不含税销售额304万元;销售竹地板不含税销售额71.18万元。
(2)从某农场采购原木,收购凭证注明价款1000万元,材料已验收入库;购货过程中发生运输费用20万元;从水厂购进自来水,取得防伪税控系统增值税专用发票,注明销售额300万元,增值税税额18万元,其中职工浴室使用10%。支付的运费均取得了运输企业开具的货运发票。
(3)进口实木地板一批,境外成交价为258万元,到达报关地前的运保费为35万元,从海关报关地点运输到公司所在地,运费发票注明运杂费为28万元。
(4)将A型实木地板奖励给对公司有突出贡献的人员,账面成本为18万,市场价不含税24万元;厂部自用A型实木地板一批,账面成本为5万元,市场价不含税8万元。
(5)将进口实木地板的80%全部用于连续加工高档实木漆饰地板,加工的地板直接发往外地的经销商,取得不含税价款490万元。
(6)4月份增值税留抵税额10万元,消费税留抵税额5万元。
(关税税率均为10%,实木地板消费税税率为 5%,本月购进货物取得的相关发票均在本月申请并通过认证)。
根据上述资料,回答下列问题:

该企业5月份进口环节应纳税额( )万元。

A.103.24

B.103.67

C.103.93

D.109.30

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题型:阅读理解

How to deal successfully with a child who shows outstanding musical ability?It’s not always clear how best to develop and encourage his gift.Many parents may even fail to recognise and respond to their children’s need until frustration explodes into difficult or uncooperative(不合作的) behaviour.And while most schools are equipped to deal with children who are specially able in academic subjects,the musically gifted require special understanding which may not always be available in an ordinary school—especially one where music is regarded as a secondary activity.Such children may well benefit from the education offered by a specialist music school.

The five music schools in Britain are a relatively recent introduction.They aim to provide an environment in which gifted children aged between seven and eighteen can develop their skills to the full under the guidance of professional musicians.

Children at specialist music schools spend between one third and one half of an average day on musical activities,for example,individual lessons,orchestras,chamber(室内音乐的) groups,voice training,conducting and theory.They also spend several hours a day practising in properly equipped private rooms,sometimes with a teacher.The rest of their time is taken up with the subjects:English,maths,basic sciences and languages.All five British specialist schools are independent,classes are small by normal school standards,with a high teacher/pupil ratio(比率).Most children attending specialist schools tend to be boarders,leaving home to live,eat and sleep full­time at school.

What are the disadvantages?An obvious problem is the cost;the fees are high(£12,000­£17,000 a year for boarders).However,each school will make every effort with scholarships and other forms of financial assistance,to help parents of outstandingly gifted children to find the necessary fees.Secondly,not all parents want to send their children to boarding school,especially at a very early age.Almost all the directors of the specialist schools express doubts about the wisdom of admitting children as young as seven into such an intense and disciplined(守纪律的) environment.They stress,however,that their main aim is to turn out “rounded and well­balanced” individuals.

There is little doubt that setting musically gifted children apart from an early age can cause stress.Early signs of musical ability may disappear in their teenage years,while natural competitiveness and the pressure to succeed can lead to a deep sense of failure.But all specialist schools do keep a close watch on the progress of individual pupils,and offer help and advice if needed.

小题1:If a child’s musical ability is not recognized,________.

A.the child may misbehave

B.the ability may fade away

C.the child may lose interest

D.the parents may become anxious小题2:What problem may musically gifted children face in ordinary schools?

A.Their academic work may suffer.

B.Schools lack musical equipment.

C.Music is not seen as an important subject.

D.Parents and teachers do not work together.小题3:What makes specialist music schools different from other schools?

A.Their working day is longer.

B.A range of musical training is offered.

C.More than half the day is spent on music.

D.The children have mostly one­to­one lessons.小题4:What do most school directors see as a possible disadvantage for pupils?

A.Poor children may not be included.

B.They may lose their individuality.

C.There may be a discipline problem.

D.They may not be mature enough on arrival.

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