问题 单项选择题

由背衬层、药物贮库层、黏胶层和防黏层组成的薄片状贴膏剂是()

A.软膏剂

B.贴剂

C.凝胶贴膏

D.膏药

E.橡胶贴膏

答案

参考答案:B

阅读理解

EVERYONE has those nights – you lie in your bed for hours, tossing and turning, totally unable to fall asleep. You wish you could just turn your brain off as if it were a light. That would make things much easier, wouldn’t it?

Now it looks like you are one step closer to this wild dream of yours – scientists from Oxford University, UK have just discovered the “switch” that tells the brain to go to sleep, reported Forbes.

To understand the study, you first need to know that there are two mechanisms (机能) that regulate sleep. There’s one that we’re already familiar with – our body clock, which works in a 24-hour cycle based on the light changes throughout the day.

The other one is what scientists call the sleep “homeostat (动态平衡系统)”. This mechanism has nothing to do with daylight. Instead, it keeps track of the brain’s waking hours and urges it to rest if it has been awake for a long time. “It is similar to the thermostat (自动调温器) in your home. A thermostat measures temperature and switches on the heating if it’s too cold,” Professor Gero Miesenböck, who led the study, told The Telegraph.

Our bodies use both of the mechanisms to regulate sleep. “The body clock says it’s the right time, and the sleep thermostat has built up pressure during a long waking day,” explained Miesenböck.

There is no way that scientists can trick the body clock. But with the sleep homeostat, there might be something they can do.

The researchers found that the sleep homeostat works by activating a specific group of nerve cells, or neurons, in the brain. They tested their theory on fruit flies by removing the neurons from the insects’ brains. And as expected, they found that the flies without the homeostat neurons did not keep a regular sleep pattern anymore.

Now that scientists have pinpointed (定位) the exact place in the brain – or, the “switch” – that regulates sleep, they can begin investigating (研究) how to activate these cells at any given time so that people can be sent to sleep instantly.

More importantly, figuring out how sleep mechanisms work may also help us to one day unravel one of the oldest mysteries of all: why do we need to sleep in the first place?

小题1:What is the article mainly about?

A.A new way to treat sleep disorders.

B.The discovery of the sleep “homeostat”.

C.Advice on what to do when you fail to fall asleep.

D.A comparison of the two mechanisms that regulate sleep.小题2:How does the author explain the function of the sleep homeostat?

A.Through examples.

B.With comparisons.

C.Through cause and effect analysis.

D.By presenting research findings.小题3:What can we conclude from the article?

A.Generally, the sleep homeostat has less effect on people during the day than at night.

B.There is little scientists can do to affect the way the sleep homeostat works.

C.What makes us go to sleep at night is probably a combination of the two mechanisms.

D.The more homeostat neurons there are in one’s brain, the more easily one can fall asleep.小题4:The underlined word “unravel” in the last paragraph is closest in meaning to ______.

A.put up with

B.figure out

C.keep track of

D.take notice of

单项选择题

严某受聘于一家财务投资公司,每月领取税后工资2600元。2005年6月1日,任职 8年的严某与公司解除了聘用合同,取得了一次性补偿金80000元(该公司所在地上年度职工平均工资为20000元)。2005年在6~12月严某又取得以下收入:
(1)取得财务咨询报酬50000元,将其中6000元、10000元通过国家机关分别捐赠给公益性青少年活动中心和受灾地区;
(2)6月1日~12月31日将自有住房按市场价格出租给个人居住,月租金2000元 (不考虑其他税费);
(3)6月20日严某购入某企业债券30000份,每份的买入价格4.3元,支付有关税费645元,12月20日转让其中的15000份,每份转让价格5.1元,转让时支付有关税费 383元;
(4)2005年与一家证券交易所签订期限为7个月的劳务合同,合同约定严某每月为该交易所的股民讲课4次,每次报酬800元。
根据上述资料和税法有关规定,回答下列问题:
工资、薪金所得适用税率表
级数应纳税所得额(含税)不含税收入级数税率(%)速算扣除数(元)
1不超过500元的部分不超过475元的部分50
2超过500元至2000元的部分超过475元至1825元的部分1025
3超过2000元到5000元的部分超过1825元至4375元的部分15125
4超过去时5000元20000元的部分超过4375元至16375元的部分20375
5超过20000元至40000元的部分超过16375元至31375元的部分251375
6超过40000元至60000元的部分超过31375元至45375元的部分303375
7超过60000元至80000元的部分超过45375元至58375元的部分356375
8超过80000元至100000元的部分超过58375元至70375元的部分4010375
9超过100000元的部分超过70375元的部分4515375

                  个体工商户的生产、经营所得和对企事业单位承包、承租经营所得适用税率表
级数全年应纳税所得额税率(%)速算扣除数(元)
1不超过5000元的部分50
2超过5000元至10000元的部分10250
3超过10000元至30000元的部分201250
4超过30000元至50000元的部分304250
5超过50000元的部分356750

                       劳务报酬所得适用税率表
级数每次应纳税所得额税率(%)速算扣除数(元)
1不超过20000元的部分200
2超过20000元至50000的部分302000
3超过50000元的部分407000

                       土地增值税四级超率累进税率表
级数增值额与扣除项目金额的比率税率(%)速算扣除系数(%)
1不超过50%的部分300
2超过50%~100%的部分405
3超过去时100%~200%的部分5015
4超过200%的部分6035

                           印花税适用比例税率表
应税凭证税率(‰)
 财产租赁合同、仓储保管合同、财产保险合同1
 加工承揽合同、建筑工程勘察合同、货物运输合同、产权转移书据、记载资金账簿 0.5
 购销合同、建筑安装工程承包合同、技术合同0.3
 借款合同0.05
本试卷涉及的城市维护建设税适用的税率城市为7%,县城、镇为5%;教育费附加的征收率均为3%;印花税定额税率每件5元。

转让企业债券应缴纳个人所得税( )元。

A.2258.9

B.2324

C.2335.5

D.2400