问题 问答题 简答题

异步电机与同步电机的基本区别是什么?

答案

参考答案:

异步电机与同步电机的基本区别是:转子转速与定子旋转磁场的转速不相等。

完形填空

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项,并在答题卡上将该项涂黑。选项中有两项为多余选项。

Are you truly happy? Do you ever know what it means to be happy and what it takes to achieve happiness?小题1:The following are a few tips that I follow to create happiness in my life.

* Make a plan for attaining goals that you believe will make you happy. Your moods will very likely increase if you are going after something you value.

* Surround yourself with happy people. It is easy to begin to think negatively when you are surrounded by people who think that way.小题2:.

* When something goes wrong, try to figure out a solution instead of being absorbed in self pity.Truly happy people don’t allow setbacks to affect their mood because they know that with a little thought they can turn the circumstances back to their favor.

*小题3:. These few minutes will give you the opportunity to focus on the positive things in your life and will lead you to continuous happiness.

*小题4:. Whether you treat yourself to lunch, take a long, relaxing bath or simply spend a few extra minutes on your appearance, you will be subconsciously (下意识地) putting yourself in a better mood.

* Finding the humor in situations can also lead to happiness. Find a way to make light of a situation that would otherwise make you happy.

* Keeping healthy is another way to achieve happiness. 小题5:.

A.What makes one person happy may be very different from what makes someone else happy.

B.On the contrary, if you are around people who are happy their emotional state will be infectious.

C.Being overweight or not eating nutritious foods can have a negative effect on your mood.

D.These are important questions for anyone who is seeking happiness to ask themselves.E. Spend a few minutes each day thinking about the things that make you happy.

F. There are some tips in life that lead to happiness.

G. It’s also important to take some time each day to do something nice for yourself.

单项选择题

北京市区的某大型百货商场为增值税一般纳税人,2008年5月发生如下几项业务(如果没有特别说明的,题中的收入均为零售收入):
(1)销售散装啤酒400吨,每吨不含税售价2800元。另外,该商场内部设立的“酒坊”生产一种新研制的粮食白酒,广告样品使用0.2吨,已知该种白酒无同类产品定价,生产成本每吨不含税 35000元,成本利润率为10%。
(2)将上月购进的化妆品(进价10000元,取得专用发票)作为赠品在本月销售珠宝时全部赠送,本月对外销售珠宝3000套,不含税销售额 14万元;销售护发素,取得不含税销售额15万元。
(3)商场以分期收款方式批发销售一批进口家电,合同规定不含税销售额300万元,约定本月 15日收回货款的70%,剩余款项6月15日收回,商场本月15日收到约定款项后,按全额开具了防伪税控系统增值税专用发票;销售微波炉 350台,每台零售价585元;销售其他电器取得销售收入58.5万元。
(4)销售其他商品取得零售收入468万元。
(5)商场品牌区受托代销(符合税法规定条件)小家电,按本月代销零售收入的3%向委托方收取手续费1.8万元。
(6)因质量问题,上月销售的两台空调被顾客退货,商场按原零售价2457元/台给予退款后向厂家退货(退货手续符合规定),该空调不含税购进价格1800元/台。
(7)本月分期付款购进家电,合同规定:不含税价款360万元,货款分三个月等额支付,每月20日付款,每次按付款金额取得防伪税控系统增值税专用发票,若不按期足额付款,按未付货款的 5%支付违约金。由于本月商场资金紧张,20日仅支付部分款项,并按合同规定取得了防伪税控系统增值税专用发票,发票注明销售额80万元,另支付违约金2万元。
(8)从国外进口一批化妆品,到岸价65万美元,其中境外运费3万美元,保险费0.13万美元,缴纳进口环节各项税金后海关放行,支付境内运输费0.3万元,取得运输企业开具的货运发票。
(9)采取“以旧换新”方式向某集团客户销售宝石金戒指20只,每只新金戒指的零售价格为12500元,每只旧金戒指作价6800元,每只金戒指取得差价款5700元;本期取得首饰修理费16570元(含税)。
(10)出租柜台取得收入34万元,其中包括代有关部门收取的水电费、治安费等5万元。
(11)分别核算的饮食服务部取得营业收入56.2万元,该饮食服务部本月购进各种物品支付价款 20万元。
(12)分别核算的图书不含税收入8万元,旧图书2万元。
(13)月末盘点时发现,上月购进已抵扣进项税的服装因管理不善被盗,按账面成本25万元计入营业外支出。
本月取得的抵扣凭证均在当月申请并通过认证。根据以上资料回答下列问题(汇率按1美元=8.2元人民币计算,化妆品关税税率20%;粮食白酒的从价消费税税率为20%;金银首饰的消费税税率为5%):

该商场本月应纳国内销售环节消费税税额 ( )元。

A.94976.79

B.6996.79

C.94896.79

D.122812.78