问题 单项选择题 B型题

下颌磨牙后垫属于()

A.主承托区

B.副承托区

C.缓冲区

D.后堤区

E.边缘封闭区

答案

参考答案:E

单项选择题

(一)
某日化厂为增值税一般纳税人,2010年9月份和10月份的生产经营情况如下:
9月份:
(1)国内购进业务:购进一批原材料,增值税专用发票上注明金额46万元、增值税额7.82万元,支付购货运费2.5万元、建设基金0.5万元,取得货运发票,运输途中由于运输车辆出现故障,发生合理损失5%。
(2)销售业务:在国内销售化妆品,取得含税销售额28.08万元;出口化妆品取得销售额50万元人民币。
(3)其他业务:企业开发新型化妆品,生产成本1.2万元,将其中的5%用于连续生产化妆品,其余的作为样品分发给各经销商。
10月份:
(1)进口业务:进口一批香水精,支付国外买价20万元、购货佣金2万元,到达我国输入地起卸以前的运输装卸费3万元,保险费无法确定,保险费率为3‰,完税后海关放行,从海关运往企业所在地支付运输费7万元。
(2)国内购进业务:从小规模纳税人购进劳保用品,取得税务机关代开的增值税专用发票,注明不含税价款3万元;购进香水精等原材料,增值税专用发票上注明金额20万元、增值税额3.4万元,另支付购货运输费用2万元、装卸费用0.5万元;购进的香水精用于生产高级化妆品。
(3)销售业务:10月5日,以赊销方式销售给甲商场高级化妆品,不含税总价款70万元,合同约定10月15日全额付款,15日日化厂按照实际收到的货款开具增值税专用发票,注明金额40万元;以平销返利方式销售给乙代理商日用护肤品,不含税销售额80万元,本月代理商销售业绩达到合同规定的标准,日化厂向其返利9.36万元,取得乙代理商开具的普通发票。
(4)其他业务:将本厂2009年购进的大型客车赠送给福利院,该客车购进时增值税专用发票上注明金额36万元、增值税6.12万元(已抵扣进项税),已提折旧4万元。
相关资料:该日化厂进口香水精关税税率为20%,10月初库存外购香水精买价2万元,10月末库存外购香水精买价12万元,城市维护建设税税率7%,教育费附加征收率3%,退税率13%,本月取得的相关票据均符合税法规定并在当月认证抵扣。
根据上述资料回答下列问题:

2010年10月该日化厂国内销售环节应缴纳增值税( )万元。

A.13.30

B.13.64

C.18.74

D.20.10

阅读理解

阅读理解。

     In many countries today, laws protect wildlife. In India the need for such protection was realized centuries

ago.

     About 300 BC, an Indian writer described forests that were somewhat like national parks today. The killing

of game animals was carefully governed. Some animals were fully protected. Within the forest, nobody was

allowed to cut trees, burn woods, or trap animals for their furs. Animals that became dangerous to human

visitors were trapped or killed outside the park so that other animals would not become uneasy.

     The need for wildlife protection is greater now than ever before. About a thousand sorts of animals are in

danger of extinction, and the speed at which they are being destroyed has been putting on. With mammals, for

example, the speed of extinction is now about one sort every year; from AD l to 1800, the speed was about one

sort every fifty years. Everywhere, men are trying to solve the problem of saving wildlife while caring for the

world's growing population.

1. This report says that the need for protecting wildlife _____. [ ]

A. was understood centuries before this time

B. was described by an Indian writer about 300 years ago

C. is met in many countries today

D. is carried out in forests as well as in national parks

2. The report says that in Indian forests of long ago _____. [ ]

A. hunters were given permits to hunt game

B. only dangerous animals were to be killed

C. the killing of game animals was controlled

D. no killing of animals was allowed

3. According to the report, men trying to save wildlife are thinking about _____ as well. [ ]

A. the animals in national parks

B. stricter laws against hunting

C. the trees in the forests

D. the needs of people

4. From the report we can learn _____. [ ]

A. the growth of the world's population has meant greater danger to wildlife

B. about a thousand sorts of mammals are in danger of extinction

C. the speed of extinction of' mammals is lower now than it was from AD l to 1800

D. hunters who kill endangered sorts of animals are seriously punished by law

5. The word "extinction" in this report most properly means _____.  [ ]

A. falling down

B. dying out

C. growing up

D. going away