问题 阅读理解

Doctors say obesity,also known as severe overweight,is a complex condition.A doctor may advise medical interventions(医疗干预) in addition to changes in behavior.But experts say the more successful weight­loss plans include a well­balanced diet and exercise.

People who want to avoid weight gain have to balance the number of calories they eat with the number of calories they use.To lose weight,you can reduce the number of calories you take in,or increase the number you use,or both.Experts at the National Institutes of Health say to lose weight,a person should do some moderate or intensive physical exercise most days of the week.This could include fast walking,sports or strength training.

A recent study looked at four of the most popular dieting plans in the United States.Researchers at Stanford University studied more than three hundred overweight women,mostly in their thirties or forties.Each woman went on one of the four plans:Atkins,The Zone,Ornish or LEARN.The women attended diet classes and received written information about the food plans.At the end of a year,the women on the Atkins diet had lost the most,more than four and a half kilograms on average.

Christopher Gardner led the study,reported in the Journal of the American Medical Association. He said the Atkins diet may be more successful because of its simple message to lower the intake of sugar.Also,he said the advice to increase protein in the diet leads to more satisfying meals.

But last week,another report suggested that only a small minority of people have long­term success in dieting.Researchers at the University of California found that most dieters regained their lost weight within five years.And often they gained back even more.But those who kept the weight off generally were the ones who exercised.

小题1:All the following is helpful to lose weight EXCEPT________.

A.a healthy diet

B.physical exercise

C.medical interventions

D.being polite to others小题2:You are most likely to gain too much weight if________.

A.you eat the same number of calories as the number you use

B.you take in less calories than the number you use

C.you take in more calories than the number you use

D.you take exercise regularly on the weekdays小题3:The third paragraph mainly tells us that________.

A.there are four popular dieting plans in the USA

B.the Atkins diet has the best effect on losing weight

C.lots of women attended diet classes every day

D.dieting plan is the most important小题4:Which one of the following is NOT right according to this passage?

A.The change of your life habits can help you lose weight.

B.You’d better exercise once a week to lose some weight.

C.The Atkins diet may be good because of lowering the intake of sugar.

D.Some people gain weight back for their unhealthy diet.小题5:Which one of the following is the best title for this passage?

A.Successful Weight­loss Plans

B.Four Popular Dieting Plans

C.What Is the Atkins Diet?

D.Few People Fail in Losing Weight

答案

小题1:D

小题2:C

小题3:B

小题4:B

小题5:A

题目分析: 本文是一篇议论文。一些专家通过观察、分析认为比较成功的减肥方案包括均衡饮食和坚持锻炼只有这样才会有较好的效果。

小题1:细节题:从文章第一段的句子:A doctor may advise medical interventions(医疗干预) in addition to changes in behavior.But experts say the more successful weight­loss plans include a well­balanced diet and exercise.可知均衡饮食,锻炼和医疗干预都有助于减肥。但是没有提到对别人礼貌可以减肥的。可知D正确。

小题2:细节题:从文章第二段的句子:People who want to avoid weight gain have to balance the number of calories they eat with the number of calories they use.可知如果你需要的卡路里比你需要使用的多,就会发胖。选C

小题3:段落大意题:从第三段的句子:At the end of a year,the women on the Atkins diet had lost the most,more than four and a half kilograms on average.可知这段讲的主要是Atkins 饮食对减肥有最好的疗效,选B

小题4:细节题:从第二段的句子:Experts at the National Institutes of Health say to lose weight,a person should do some moderate or intensive physical exercise most days of the week.This could include fast walking,sports or strength training.可知专家建议减肥的人一个星期大部分日子要锻炼,不是B项说的一周一次,所以选B。

小题5:标题确定题:文章介绍肥胖是一个严重的问题,很多人想要减肥,文章提供了一些成功的减肥方法,选A。

选择题
问答题

某市一卷烟生产企业为增值税一般纳税人,2004年12月有关经营情况如下:

(1)期初库存外购已税烟丝300万元;本期外购已税烟丝取得防伪控系统开具的增值税专用发票,注明价款2000万元,增值税340万元;支付本期外购烟丝运输费用50万元,取得经税务机关认定的运输公司开具的普通发票;

(2)生产领用库存烟丝2100万元,分别生产卷烟2500标准箱(每标准条200支,调拨价格均大于50元)、雪茄烟500箱;

(3)经专卖局批准,销售卷烟给各专卖商场1200箱,取得不含税销售收入3600万元,由于货款收回及时给了各商场2%的折扣;销售给各卷烟专卖店800箱,取得不含税销售收入2400万元,支付销货运输费用120万元并取得了经税务机关认定的运输公司开具的普通发票;

(4)取得专卖店购买卷烟延期付款的补贴收入21.06万元,已向对方开具了普通发票;

(5)销售雪茄烟300箱给各专卖店,取得不含税销售收入600万元,以雪茄烟40箱换回小轿车2辆、大货车1辆;零售雪茄烟15箱取得含税收入35.1万元;取得雪茄烟过期的包装物押金收入7.02万元;

(6)月末盘存发现库存烟丝短缺32.79万元(其中含运费成本2.79万元),经认定短缺的烟丝属于非正常损失。

(注:卷烟消费税比例税率45%、雪茄烟消费税比例税率25%、烟丝消费税比例税30%,相关票据已通过主管税务机关认证)

要求:按下列顺序回答问题,每问均为共计金额:

(1)计算12月份销售卷烟与取得延期付款补贴收入的销项税额;

(2)计算12月份销售雪茄烟与押金收入的销项税额;

(3)计算12月份非正常损失烟丝应转出的进项税额;

(4)计算12月份应抵扣的进项税额;

(5)计算12月份应缴纳的增值税;

(6)计算12月份与销售卷烟相关的消费税;

(7)计算12月份与销售雪茄烟相关的消费税;

(8)计算12月份应缴纳的消费税;

(9)计算12月份应缴纳的城市维护建设税和教育费附加。