问题 单项选择题

天津市某外商独资企业向该企业在境外的分公司订购进口设备200套(属自动进口许可证管理、法定检验商品),该企业向海关出具的发票价格为CIF50 000美元/台。货物进口后该企业在境内将设备售出,并将其所得价款的10%(8 000美元/台)返还给境外的分公司。在该货物进口的同期,海关掌握的相同货物的进口成交价格为CIF60 000美元/台。已知汇率为1美元=7.47人民币,该设备适用税率为复合税,其中CIF50000美元/台以下(含50 000美元/台)的关税税率为单一从价税30%;CIF50 000美元/台以上的关税税率为124 200元人民币/台再加5%的从价关税。
根据上述案例,解答下列问题:

根据计算,该批货物应缴进口关税总额为( )。

A.人民币22 410000元

B.人民币26 892 000元

C.人民币29 322 000元

D.人民币46062 000元

答案

参考答案:C

阅读理解

阅读理解。

     It doesn't have to be war. But sometimes, it is. As the caretakers of the family, mothers mainly control the

family's course through the trouble of their daughters' adolescent (青春期的) years. As such, they often feel it

their duty to make sure that each member survives and grows stronger. As a result, mothers often feel a greatly

increased burden (负担 ) during their daughters' adolescence.

     It's far from easy to live with someone who is experiencing rapid changes in how she looks,thinks and feels. Mostly, girls' changing bodies usually make their mothers uncomfortable. Just when girls are turning into

shapely young women, mothers are often in or near midlife. It may be difficult to live with adolescent daughters who remind them of their ever diminishing (减少的 ) youth.

     Mothers mainly describe feeling scrutinized (细察) by their teens. As one mother put it," Living with my

daughter is like having my own personal X-ray machine." This is because your daughter's effort to develop her

own individuality (个性) drives her to examine your every action. This is totally different from her early

childhood, when you often could do no wrong or were the"best mother in the world".

     Some women have a hard time dealing with trouble, so their teenage daughters' challenging behavior is

particularly unwelcome. Thinking back to when your daughter was a little girl, you probably expected her to

get into quarrels with others. Since your daughter has reached adolescence, you may believe that your daughter

should be beyond all that. She should know how to get along with people-especially with you.

     Remember that this period passes, and mothers and daughters often end up close friends. But for now,

you're the adult, so enjoy the sufferings.

1. According to the first paragraph, the "war" should happen between _____.

A. mothers and fathers

B. parents and children

C. mothers and daughters

D. fathers and sons

2. What does the second paragraph mainly tell us?

A. Dealing with trouble may hurt mothers.

B. Mothers become older and older.

C. Daughters' growth affects mothers.

D. Mothers often fall behind society's development.

3. Why do mothers often feel scrutinized by their daughters?

A. Daughters have X-ray machines.

B. Daughters are building their own personalities.

C. Daughters are strict with mothers' appearance.

D. Daughters are making jokes on mothers.

4. What is mothers' expectation of their adolescent daughters?

A. They are friendly to people.

B. They can face life's challenges.

C. They make quarrels with others.

D. They should do no wrong.

单项选择题