问题 单项选择题 A1型题

手太阴肺经的起始穴是()

A.少商

B.商阳

C.中府

D.迎香

E.肺俞

答案

参考答案:C

解析:手太阴肺经从胸走手,中府为肺经起始穴,少商为肺经终止穴,商阳为大肠经的起始穴,迎香为大肠经终止穴。

阅读理解

The crisis at Japan’s Fukushima Daiichi nuclear energy center caused by the terrible earthquake has raised questions about the future of the nuclear energy industry. Arjun is president of the Institute for Energy and Environmental Research in the United States. He says the disaster in Japan is historic.

This week, the chairman of America’s nuclear agency said there is little chance that harmful radiation(辐射) from Japan could reach the United States. Gregory also said America has a strong program in place to deal with earthquake threats. No new nuclear power centers have been built in the United States since 1979. That was when America’s worst nuclear accident happened at the Three Mile Island center in Pennsylvania. The accident began to turn public opinion against nuclear energy. At present, about twenty percent of electricity in the United States comes from nuclear energy.

German Chancellor Angela Merkel said Germany would close seven nuclear power centers for the time being while energy policy is reconsidered. The European Union is planning to test all centers in its twenty-seven member nations.

Developing nations are less willing to slow down the development of nuclear. China says it will continue with plans to build about twenty-five new nuclear reactors(核反应堆). And India, under a cooperation agreement with the United States, plans to spend billions on new centers in the coming years.

Nuclear reactors supply fourteen percent of global electricity. Nuclear energy is a clean resource, producing no carbon gases. But radioactive waste is a serious problem to be solved. So is the presence of nuclear power centers in earthquake areas like the one near Bushehr, lran.

小题1:We can learn from the text that America ________.

A.experienced a terrible nuclear accident 32 years ago

B.has a strong program to deal with radiation danger

C.depends heavily on nuclear energy to produce electricity

D.will check all the reactors before cooperating with India小题2:According to the text, which country will be most likely to have a similar disaster?

A.German.

B.Iran

C.India.

D.China.小题3:How does the author seem to feel about the future of nuclear energy?

A.Satisfied.

B.Pleased.

C.Worried.

D.Surprised.小题4:The best title of the text is ______.

A.Various Opinions on Japan’s Nuclear Disaster

B.Japan’s Disaster is Likely to Run Out of Control

C.America Shows Great Concern for Japan’s Nuclear Crisis

D.Japan’s Disaster Throws Doubt on Nuclear Energy Industry

单项选择题

某市甲木制品厂为增值税一般纳税人,2009年8月发生以下业务:
(1)从某林场收购自产原木一批,收购凭证上注明收购价款200000元;
(2)该厂将收购的原木从收购地直接运往异地的乙加工厂生产加工实木地板,实木地板加工完毕,收回实木地板并支付了加工费,取得乙加工厂开具的防伪税控系统增值税专用发票(当月认证),注明加工费80000元,代垫辅料价值19600元,乙加工厂当地无同类产品市场价格。收回实木地板验收入库,支付给运输单位的运输费用12000元,取得货运发票;
(3)本月内将收回的实木地板全部直接批发售出,开具增值税专用发票注明销售额400000元:
(4)从另一木制品厂购入未经涂饰的实木地板一批,取得对方开具的增值税专用发票上注明价款为500000元,全部加工成漆饰实木地板出售,取得不含税收入900000元;
(5)月末盘存发现上月从农业生产者手中购进的原木因管理不善腐烂变质,成本48150元(其中含分摊的运输费用4650元);
(6)本月销售用实木地板的下脚料生产木制一次性筷子10箱,每箱不含税销售额5000元;
(7)将使用过的两辆进口小汽车销售,每辆销售额16万元(原值为14万元),开具普通发票上注明价款32万元。
(实木地板的消费税税率是5%,成本利润率是5%;木制一次性筷子的消费税税率是5%)
根据上述资料回答下列问题:

甲木制品厂应纳增值税( )元。

A.104563.45

B.1135463.45

C.113731.85

D.115643.45