机械式爆压表测得气缸爆压和实际值比较（）。 A.偏高 B.偏低 C.相等 D.不能反

哥哥有96枚邮票，弟弟有60枚邮票，哥哥给弟弟多少枚邮票后弟弟的邮票是哥哥的2倍？（帮帮你，哥哥给弟弟邮票后，总邮票数是哥哥邮票数的几倍？）

防毒面具的佩戴：将面具盖住（），然后将头带框套拉至（），用双手将下面的头带拉向颈后，然后（）。

在分项工程质量评定中，( )是保证工程安全或使用性能的基本要求的项目。

A．保证项目

B．基本项目

C．主要项目

D．允许偏差项目

第三部分：阅读理解（共20小题；每小题2分，满分40分）

阅读下列短文，从每题所给的A、B、C、D四个选项中，选出最佳选项，并在答题卡上将该项涂黑。

A

Bargaining is an art at Xiu Shui Market in Beijing. The following tips can help you get good offers for most things you buy, especially for clothing.

Be aware that the starting price offered by the seller is at least 40% over the general price acceptable. It’s usually 80% over. It can be up to 150% over. So, always try to drop the seller’s offering price as much as possible before opening your mouth with a price.

Have an idea of the value of what you want. You can consult your Chinese friends or the hotel staff about the price. You may not be able to get the lowest prices stated at Xiu Shui Market, especially on weekends or festival seasons when there are lots of tourists around.

Do walk away once you’ve offered your final price while the seller is not ready to accept. If you get called back, you know you are close. If you do not get called back, go to a similar stall(摊位) and try again with a slightly higher price. Note that if you’ve made a deal, you am then expected to buy the item.

You will help your chances at getting a good price by being confident, patient, and friendly. Treat it as a kind of game to get the most out of it—getting angry or rode will never help to bring the price down.

56. When can you get the lowest price at Xiu Shui Market according to the passage?

A. When the sellers are busy.                       B. On crowded weekends.

C. When there’re few buyers.                       D. On festival seasons.

57. The underlined part “a deal” (in Paragraph 4) most probably means      .

A. an appointment with someone                    B. an agreement in business

C. a choice in shopping                            D. a delivery of goods

58. ff the seller accepts your final price, you should       .

A. walk away and wait for the seller to call you back

B. go on bargaining for a lower price

C. go to a similar stall for a better price

D. pay the seller for what you want

59. From the tips we can learn that the seller’s offer may be affected by       .

A. the buyer’s manners    B. the seller’s position   C. Chinese friends     D. hotel staff

下列涉税会计分录，使用不正确的是（）。

A.企业按规定计算的应代扣代缴的职工个人所得税，应借记“应付职工薪酬”，贷记“应交税费——应交个人所得税”

B.纳税人当月多预缴了增值税，应当根据多缴税额借记“应交税费——未交增值税”，贷记“应交税费——应交增值税（转出多交增值税）”

C.经批准的试点纳税人提供有形动产融资租赁服务，由其负担的可以扣减销售额的有形动产贷款利息、保险费、安装费等，可以计算减少销项税额，记入“应交税费--应交增值税（营改增递减的销项税额）”

D.纳税人将委托加工收回的消费品加价销售，按补价计算实际缴纳的消费税，借记“营业税金及附加”，贷记“应交税费——应交消费税”