问题 单项选择题 案例分析题

由于细菌对某些药物天然耐药或存在生理屏障等原因,故有些细菌对某些药物无须进行药敏试验,或不同部位分离的细菌所检测的药物有所不同。

关于肠杆菌科药物敏感性试验的药物选择,下列叙述错误的是()

A.粪便中分离的沙门菌和志贺菌株,只常规试验并报告氨苄西林、喹诺酮和TMP/SMZ

B.沙门菌属的肠道外感染分离株,需测试并报告氯霉素和一种三代头孢菌素

C.对CSF分离株,头孢噻肟和头孢曲松将取代头孢噻吩和头孢唑啉被试验和报告

D.大肠埃希菌、肺炎克雷伯菌、产酸克雷伯菌和奇异变形杆菌需常规筛选ESBL

E.变形杆菌可迁徙到某些抗菌药物抑菌环内生长,因此变形杆菌抑菌环内由于迁徙出现的淡淡云雾样生长可忽略不计

答案

参考答案:D

单项选择题

北京某卷烟厂(一般纳税人,位于市区)生产销售A牌、B牌卷烟,同时经营进口卷烟。
2009年8月发生如下经济业务:
(1)委托联营企业加工与自产B牌卷烟相同的卷烟,已经按规定提供牌号和公示的消费税计税依据,收回该加工的B牌卷烟,支付联营企业的加工费用(不含税)2800万元,取得专用发票,联营企业已经就该品牌卷烟按规定缴纳了消费税1140万元;
(2)自某烟丝加工厂购进烟丝不含税买价330万元,上述烟丝均取得增值税专用发票,并且本月全部领用用于生产卷烟;
(3)发往B烟丝加工厂烟叶一批,委托B烟丝加工厂加工烟丝,该批烟叶的账面成本35万元,支付不含税加工费15万元并取得税控专用发票,该烟丝加工厂没有同类烟丝销售价格;
(4)从国外进口卷烟1000标准箱(每条200支),支付买价1650万元,支付到达我国海关前的运输费用15万元、保险费用12万元;(进口卷烟关税税率为20%)
(5)委托B烟丝加工厂加工的烟丝收回,全部用于加工生产卷烟,出售卷烟40%(50标准箱)取得不含税收入65万元;
(6)经专卖局批准,销售A牌卷烟给各商场1200标准箱,取得不含税销售收入3600万元,由于货款收回及时给了各商场3%的现金折扣;销售A牌卷烟给各卷烟专卖店800标准箱,取得不含税销售收入2400万元,支付销货运输费用120万元并取得运输公司开具的合规发票;
(7)没收逾期的A牌卷烟包装物的押金12.34万元;
(8)取得专卖店购买A牌卷烟延期付款的补贴收入21.06万元,已向对方开具了普通发票;
(9)销售A牌残次品卷烟25箱,每箱按不含税价15000元销售;
(10)销售B牌卷烟2500箱,每箱不含税价款12000元,同时收取专卖费用22000元(该B牌卷烟,既有自产又有联营生产但是企业没有分开核算);
(11)将B牌卷烟加装过滤嘴,每箱不含税价格调增1250元,当月销售54箱,货款尚未收到,但已全额开具专用发票。
(假定本月期初留抵税额195万元,本期进项税票据均通过认证)
根据上述资料回答下列问题:

以下表述中,正确的是( )。

A.A牌残次品卷烟的消费税从价税率为36%

B.销售卷烟给商场的折扣属于现金折扣,不得冲减计税销售额

C.没收逾期的A牌卷烟包装物押金计算消费税,不计算增值税

D.委托加工业务中,代收代缴消费税,但不需要代收代缴城建税及教育费附加

单项选择题

El Nino is the term used for the period when sea surface temperatures are above normal off the South American coast along the equatorial Pacific, sometimes called the Earth’s heartbeat, and is a dramatic but mysterious climate system that periodically rages across the Pacific.

El Nino means "the little boy" or "the Christ child" in Spanish, and is so called because its warm current is felt along coastal Peru and Ecuador around Christmas. But the local warming is just part of an intricate set of changes in the ocean and atmosphere across the tropical Pacific, which covers a third of the Earth’s circumference. Its intensity is such that it affects temperatures, storm tracks and rainfall around the world.

Droughts in Africa and Australia, tropical storms in the Pacific, torrential rains along the Californian coast and lush greening of Peruvian deserts have all been ascribed to the whim of EI Nino. Until recently it has been returning about every three to five years. But recently it has become more frequent--for the first time on record it has returned for a fourth consecutive year--and at the same time a giant pool of unusually warm water has settled down in the middle of the Pacific and is showing no signs of moving.

Climatologists don’t yet know why, though some are saying these aberrations may signal a worldwide change in climate. The problem is that nobody really seems sure what causes the El Nin o to start up, and what makes some per than others. And this makes it particularly hard to explain why it has suddenly started behaving so differently.

In the absence of EI Nino and its cold counterpart, La Nina, conditions in the tropical eastern Pacific are the opposite of those in the west. the east is cool and dry, while the west is hot and wet. In the east, it’s the winds and currents that keep things cool. It works like this. Strong, steady winds, called trade winds, blowing west across the Pacific drag the surface water along with them. The varying influence of the Earth’s rotation at different latitudes, known as the Coriolis effect, causes these surface winds and water to veer towards the poles, north in the northern hemisphere and south in the southern hemisphere. The surface water is replaced by colder water from deeper in the ocean in a process known as upwelling.

The cold surface water in turn chills the air above it. This cold dense air cannot rise high enough for water vapor to condense into clouds. The dense air creates an area of high pressure so that the atmosphere over the equatorial eastern Pacific is essentially devoid of rainfall.

The writer begins the text with()

A. a description of a scene

B. a root cause of EI Nino

C. a narrative of an event

D. a definition of EI Nino