问题 单项选择题 A1/A2型题

有关上消化道出血,下列不正确的是哪项()

A.上消化道大量出血一般指在数小时内失血量大于1000ml

B.胃内积血量在250~300ml可引起呕血

C.粪隐血试验阳性,失血量>5~10ml/天

D.黑粪提示出血>50~100ml/天

E.250ml/次可有急性失血表现

答案

参考答案:E

解析:>500ml/次出现晕厥、乏力等血容量不足的表现;>1000ml/次出现周围循环衰竭。

阅读理解

阅读理解。

     Long ago, there was an interesting man called Effendi (阿凡提), He had a good sense of humour.

One day he had a joke with the Prime Minister (宰相). He said that the Minister would die the next day.

Really the next day, the Minister fell off the horse and died. When the king learned this, he got angry and

sent his men to catch Effendi at once.

     When Effendi was in front of the King, the king shouted angrily, "Effendi, since (既然) you know

when my Minister would die, you must know the date of your own death. Say it out, or you will die

today."Effendi looked at the king for a while, he answered, "But how can I know? I'll die two days earlier

than you."Because the king was afraid if he killed Effendi, he himself would die after that. He thought he

must keep Effendi alive as long as he could, so he let Effendi go.

1. The story tells us

A. how Effendi fooled the king _____

B. when the king would die 

C. why the Minister died        

D. Effendi knew the dates of everyone's death

2. The Prime Minister died because _____

A. Effendi killed him      

B. Effendi said he would die 

C. he was badly ill        

D. he fell to the ground from the horse

3. Why did the king ask Effendi to tell him the date of his own death?

A. in this way the king would know when he would die 

B. he wanted to find an excuse to kill Effendi

C. he himself had known the date of Effendi's death 

D. he wanted to know when Effendi would die

4.The king let Effendi go because _____

A. he hoped to live a long life  

B. he was afraid of Effendi 

C. he didn't believe Effendi's words  

D. he knew he would die two days later

5. Which of the following is not true?

A.The Minister died after the day when Effendi played a joke on him.

B. The king was afraid of death

C. Effendi didn't know when the king would die

D. If the king killed Effendi, he himself would die two days later.

单项选择题 案例分析题

甲公司属于以境内外全部生产经营认定为高新技术企业的公司,在2014年年初汇算清缴2013年度企业所得税时,对有关收支项目进行纳税调整,自行将全年会计利润500万元调整为全年应纳税所得额600万元。全年已预缴所得税75万元。税务师事务所检查时,发现甲公司以下几项业务事项:

(1)7月份企业购入机器设备一台,取得增值税专用发票上注明价款50万元,增值税8.5万元,设备使用期为5年,预计无残值。当月投入使用。企业当年已计提了折旧费11.7万元。

(2)8月份为解决职工子女上学问题,直接向某小学捐款40万元,在营业外支出中列支。在计算应纳税所得额时未作纳税调整。

(3)9月份将在建工程应负担的贷款利息10万元计入当年财务费用。在计算应纳税所得额时未作纳税调整。

(4)10月份与具有合法经营资格中介服务机构签订服务合同,合同上注明对方介绍给本企业120万元收入的劳务项目,本企业支付中介服务机构佣金18万元。在计算应纳税所得额时未作纳税调整。

(5)将持有的乙公司10万股股权的80%股权让给丙公司。假定收购日丙公司每股资产的计税基础为7元,每股资产的公允价值为9元。取得丙公司股权支付66万元、银行存款6万元。甲公司认为上述属于免税重组,未作纳税处理。

(6)从境外分支机构取得税后利润70万元(境外缴纳所得税时适用的税率为10%),未补缴企业所得税。

要求:根据上述资料,回答下列问题,每问需计算出合计数。

甲公司当年设备折旧税前扣除额为()万元。

A.11.7

B.4.17

C.5.12

D.5.35