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问题 多项选择题

下列哪些疾病禁用含盐酸麻黄碱的中成药（）。

A.甲状腺功能亢进症

B.高血压病

C.动脉硬化

D.心绞痛

E.糖尿病

答案

参考答案：A, B, C, D

解析：本题考查要点是"含西药组分中成药的使用注意事项"。麻黄碱虽然是中药麻黄中的一个主要成分，但是两者之间功效并非等同。盐酸麻黄碱有舒张支气管、加强心肌收缩力、增强心输出量的作用，并有较强的兴奋中枢神经作用，能收缩局部血管。对于前列腺肥大者可引起排尿困难，大剂量或长期应用可引起震颤、焦虑、失眠、头痛、心悸、心动过速等不良反应。故甲状腺功能亢进症、高血压病、动脉硬化、心绞痛患者应禁用含盐酸麻黄碱的中成药。因此，本题的正确答案为ABCD。

单项选择题

某税务师事务所受托审查某公司某年度印花税缴纳情况，有关情况如下：
(1)2月与A企业签订1份以货易货合同，合同规定，公司以价值30万元的产品和银行存款15万元换取A企业45万元的货物作为原材料，该合同在规定期限内并未履行。
(2)3月接受B企业委托加工产品，合同载明，原料及主要材料由公司提供，价值35万元，另收取加工费10万元，价款合计45万元。
(3)7月与某办公用品公司签订1份复印机租赁合同，合同金额850元；签订1份1个月的传真机租赁合同，合同金额80元。
(4)9月与某公司签订办公室租赁合同1份，合同中约定每月租金0.5万元，按月支付，但未约定租赁期限。
(5)12月与某研究所签订技术转让合同1份，合同注明按该技术研制的产品实际销售收入支付给研究所10%的报酬，当月该产品无销售收入。
根据上述资料和税法有关规定，回答下列问题：

技术转让合同应纳的印花税是( )元。

A．0

B．5

C．10

D．15
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填空题

Have life insurance Is it enough or maybe too much


Most parents know that they need life insurance. But many would rather have a root canal than shop for the best life insurance policy.
"People don’t think about, ’What will my family do if I am gone and not earning a living ’" says Peter Katt, a fee-only life insurance adviser. "The whole point of this kind of planning is to provide the family with maximum flexibility so they’re not stuck."
(1) Too often, parents make a quick decision, ignoring important considerations. Among their mistakes, one is that they do not buy enough life insurance. (2) "They don’t think that the person who is not bringing in an income needs life insurance," says Greg Daugherty, executive editor of Consumers Union. But if that person dies, the other parent can’t stop working and usually has to pay someone to help care for the family.
(3) Katt recommended that one young couple should buy $3 million for the husband who earns $100,000 a year and $1 million for the stay-at-home wife.
At the same time, many families rely on employer-provided life insurance, but employer-provided coverage is rarely sufficient to support your family. (4) Some employers provide a year’s salary, but that may also fall well short of the amount your family would need to maintain its standard of living.
Some employers let workers buy group life insurance through payroll deductions. That may be a good deal for workers who have health problems that would disqualify them for an individual policy. (5)
Another drawback is that if you leave your job, you may not be able to take your insurance. "Given the job market, most of us are not absolutely certain that our jobs are secure," Daugherty says. (6)
On the other hand, some families buy too much insurance. Not everyone needs life insurance. Some people buy life insurance for babies, which is unnecessary, unless the baby is a child model who is supporting the family, Daugherty says: (7) . Single people and those who have no children to care for usually don’t need life insurance.
Katt says a man with substantial savings in stocks and bonds and other sources of income recently asked him how much life insurance he needs. "I said none," Katt says. (8)
A. Many employer-provided policies provide a death benefit of $10,000 to $25,000 — barely enough to cover your funeral expenses.
B. Families don’t always insure a parent who is staying home to care for the children.
C. "There are people who don’t need life insurance but have it and many more people who need it but are woefully uninsured."
D. The purpose of insurance is to replace the income that a family has been relying on.
E. "Even if you have a lot of insurance at work, it makes sense to have some more insurance on your own."
F. To make insurance more affordable, you may not need to buy the same amount of insurance for both parents.
G. Planning for your death is not a cheerful topic.
H. But if you’re young and healthy, you may be able to get a better rate on your own.
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