问题 单项选择题

以下各项中,( )是对加工贸易缓税利息的正确叙述。

A.加工贸易保税料件内销,则缓税利息计息期限为申请内销之日起至海关填发税款缴款书之日止

B.开展加工贸易企业可以凭中国银行出具的保函(保函是以海关为受益人的)办理海关备案手续

C.缓税利息=应征税款×计息期限×活期存款储蓄年利息率/360

D.加工贸易保税货物在规定的有效期内全部出口的,由海关通知中国银行退还保证金

答案

参考答案:B

解析: A项错误,根据海关规定,加工贸易保税料件或制成品经批准内销的,缓税利息计息期限为内销料件或制成品所对应的加工贸易合同项下首批料件进口之日至海关填发税款缴款书之日。C项错误,缓税利息=补征税款X计税期限X活期存款储蓄年利息率/360,应征税款与补征税款不是一个概念,应征税款包含的范围远大于补征税款。D项错误,加工贸易保税货物在规定的有效期限内全部出口的,由海关通知中国银行将保证金及其利息全部退还。

阅读理解

In the old days, children were familiar with birth and death as part of life. Now this is perhaps the first generation of American youngsters who have never been close by during of the birth a baby and have never experienced the death of a family member.

Nowadays when people grow old, we often send them to nursing homes. When they get sick, we send them to a hospital, where children are forbidden to visit terminally (晚期的)in patients— even when those patients are their parents. This deprives(剥夺)the dying patient of family members during the last few days of his life and it deprives the children of an experience of death, which is an important learning experience.

Some of my colleagues and I once interviewed and followed about 500 terminally in order to find out what they could teach us and how we could be of more benefit, not just to them but to the members of their families as well. We were most impressed by the fact that even those patients who were not told of their serious illness were quite aware of its potential outcome.

It is important for family members, and doctors and nurses to understand these patients’ communication in order to truly understand their needs, fears and fantasies . Most of our patients welcomed another human being with whom they could talk openly, honestly, and frankly about their trouble. Many of them shared with us their great need to be informed, to be kept up - to - date on their medical condition and to be told when the end was near. We found out that patients who had been dealt with openly and frankly were better able to cope with the coming of death and finally to reach a true stage of acceptance before death.

小题1: The elders of today's Americans _______ .

A.are often absent when a family member is born or dying

B.are unfamiliar with birth and death

C.usually see the birth or death of a family member

D.have often experienced the fear of death as part of life小题2: Children in America are deprived of the chance to________.

A.visit a patient at hospital

B.visit their family members

C.learn how to face death

D.look after the patients小题3: The need of a dying patient for people to accompany him shows________.

A.his wish for communication with other people

B.his fear of death

C.his unwillingness to die

D.he feels very upset about his condition小题4: It may be concluded from the passage that________.

A.dying patients should be truthfully informed of their condition

B.dying patients are afraid of being told of the coming of death

C.most patients are unable to accept death until it can’t be avoided

D.most doctors and nurses understand what dying patients need

多项选择题