问题 单项选择题

下列腧穴中,治疗急性胃病应首选()。

A.梁门

B.粱丘

C.内庭

D.上巨虚

E.下巨虚

答案

参考答案:B

阅读理解

The eastern Indonesian Island of Komodo is proving a hit with adventurous tourists eager to catch a glance of the world’s largest lizard species. The island is the home of the huge lizard called the Komodo dragon.

A later species of the Jurassic period dinosaurs 130 million years ago, the Komodo dragon is in danger and has been placed under protection by the Indonesian government.

The huge lizard is called “Buaya Darat” by the local people who show great respect for the species. Tales handed down over generations of islanders speak of the dragon warning people of getting close to crocodiles.

The animal can reach a length of three meters when fully grown, gain a weight of about 135 kilograms and may live to an age of about 100 years. It digs a hole in the ground as deep as 9 meters and lay eggs---up to 30 at a time---that hatch in April or May. The newly hatched lizards, about 45 centimeters long, live in trees for several months.

Komodo dragons have been known to eat smaller members of the species and sometimes even other grown-ups. The Komodo dragon was first discovered in 1912 by a group of fishermen who protected themselves from a storm in the Banda Sea on the island.

Various species of the Komodo dragons are also found in Asia, Australia and Africa, but it is only on Komodo and the western tip of the neighboring island of Flores that they grow up to three meters long.

46. The message is mainly about                                  .

the largest crocodile in the world                      B. the story of a dragon in Indonesia

a kind of huge lizard---the Komodo dragon 

D. how the Komodo dragon was found and protected

47. Newly-born Komodo dragons                                 .

A. dig very deep holes            

B. are hatched in cold weather

C. are 30 centimeters long and weigh 45 kilograms 

D. spend their first few months living in trees

48. Today Komodo dragons                                      .

A. are protected by the local government   

B. are hunted by Komodo fishermen

C. join in a special hatching program      

D. live only on the Komodo Island

49. According to the passage, Komodo dragons                              .

are 9 meters long and live up to 80 years

are 3 meters long and live up to 100 years

weigh up to 135 kilograms and are 9 meters long

weigh 45 kilograms and live up to 135 years

50. The local people have great respect for the Komodo dragon because they believe ___        

the dragon can prevent them from being attacked by crocodiles

the dragon has special curing power

the dragon is in great danger of dying out in its hometown

it takes thousands of years for the dinosaurs to become dragons         

问答题


(要求列出计算步骤,每步骤运算得数精确到小数点后两位。)
某市一家小轿车生产企业为增值税一般纳税人,2009年度当年相关经营情况如下:
(1)外购原材料,取得防伪税控系统开具的增值税专用发票,注明金额5000万元、增值税进项税额850万元,另支付购货运输费用200万元、装卸费用20万元、保险费用30万元;
(2)销售A型小轿车1000辆,每辆含税金额17.55万元,支付销售小轿车的运输费用300万元,保险费用和装卸费用160万元;
(3)销售A型小轿车40辆给本公司职工,以成本价核算取得销售金额400万元;该公司新设计生产B型小轿车5辆,每辆成本价12万元,为了检测其性能,移送至异地分支机构使用。市场上无B型小轿车销售价格;
(4)从废旧物资回收经营单位购入报废汽车部件,取得废旧物资回收经营单位开具的增值税专用发票,注明金额为500万元;另支付运输费用30万元取得运费发票;
(5)将仓库对外出租取得收入120万元,对应的其他业务支出10万;
(6)转让一项自行开发专利技术所有权取得收入1000万元,成本为200万元;
(7)发生业务招待费140万元、技术开发费280万元;其他管理费用1100万元;
(8)发生广告费用700万元、业务宣传费用140万元、展览费用90万元;
(9)向其有业务往来的客户借款支付的利息费用600万元,年利息率为6%,金融机构同期贷款利率为5%;
(10)营业外支出中列支固定资产减值准备50万元,支付给客户的违约金10万;
(11)投资收益科目列支向居民企业投资取得的收益56万元(被投资方税率25%);
(12)已在成本费用中列支的实发工资总额500万元,并按实际发生数列支了福利费105万元,上缴工会经费10万元并取得《工会经费专用拨缴款收据》,职工教育经费支出20万元。
(注:小轿车适用消费税税率9%;B型小轿车成本利润率8%;支付的运费均已取得相应的运费发票;不考虑印花税)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

计算企业所得税前准许扣除的销售成本总和;