问题 判断题

与股票、债券类似,证券投资基金是一种直接投资工具。()

答案

参考答案:错

解析:

熟悉证券投资基金与股票、债券、银行储蓄存款的区别。

单项选择题

某市彩虹化妆品厂为增值税一般纳税人,2009年12月发生如下经济业务:
(1)销售自产化妆品15箱,每箱不含税单价为80000元,收取包装物押金共23400元;
(2)从某化妆品厂购进化妆品16箱,专用发票上注明每箱不含税进价15000元;全部生产领用,加工高档化妆品直接出售,取得不含税收入380000元;
(3)将自产口红10大箱,以成本价每箱8500元分给职工作年货,对外销售不含税单价为每箱19500元;
(4)本月生产销售蓝眼油10箱,每箱不含税售价2850元,并收取每吨包装箱押金 175.50元,约定半年期限归还;
(5)该厂生产一种新的眼睫毛,广告样品使用2箱,该种产品无同类产品出厂价,生产成本每箱35000元;
(6)出售特制舞台卸装油50箱,每箱不含税售价2000元;
(7)委托本市某化妆品厂(一般纳税人)生产10箱指甲油,本厂提供原材料成本为35万元,支付加工费85060元(不含税),收回后封存入库,取得对方开具的增值税专用发票。(对方无同类产品售价)
(其他资料:本月初的期末留抵进项税为85000元,本期取得机器修理备件和燃料、易耗品等可抵扣专用发票,通过认证进项税为215480元,化妆品消费税税率30%,成本利润率为5%)
根据以上资料回答下列问题:

下列关于化妆品消费税的表述中,不正确的是( )。

A.舞台的卸装油不属于本税目的征收范围

B.本税目征收范围包括各类美容、修饰类化妆品、高档护肤类化妆品和成套化妆品

C.外购已税化妆品生产的化妆品可以按规定抵扣前一环节的已纳消费税

D.化妆品的消费税税率在从价征收消费税税目中税率最高

完形填空
完形填空。

     My father was an ill-humored man. I knew he loved me and his love was deep. He just didn't know
how to   1    it.
     One evening we went out for a night on the town. We were sitting in an elegant restaurant that had
a small but lively    2    . When it played a familiar waltz tune I decided to   3    him for a dance.
     "Dad, you know I've never    4    with you before. I begged you but you   5     wanted to. How
about right now?"
     I waited for the   6     refusal. But instead, he considered thoughtfully and then said, "Let's hit the
floor and I'll   7     you just what kind of moves an old guy like me can still make."
     My father took me in his   8     and I felt overcome by emotion.
     As we danced I looked up at my father carefully but he    9     my eyes.
     "Dad," I finally   10    , tears in my eyes, "Why is it so hard for you to look at me?" At last his eyes
dropped to my face. "   11    I love you so much." he whispered back. I was struck dumb by his 
  12    . It wasn't what I had thought. But it was of course exactly what I needed to   13     . I had
always known that he loved me. I just hadn't understood that his vast emotion had   14     him and
made him silent. "I love you too, Dad!" I whispered back softly. He stumbled (结结巴巴地说) over
the next few words: "I'm sorry that I'm not open. It's   15     for me, but just remember how much I
love you."
     When the dance ended I excused myself to the ladies' room and during my absence   16     changed.
     When I came back, Dad sat in his chair   17     his body leaning forward, very pale. Everything was
really too late. He was   18     .
     That night all I saw was his leaning body and pale face. But it's a totally different scene that I   19    
now. I remember him saying "I love you" and my saying it back. The three words  20     on forever
long after we are gone.

( )1.   A. answer
( )2.   A. band  
( )3.   A. invite  
( )4.   A. chatted
( )5.   A. still
( )6.   A. final
( )7.   A. tell
( )8.   A. arms
( )9.   A. noticed
( )10. A. complained
( )11. A. Because
( )12. A. response
( )13. A. find  
( )14. A. surprised
( )15. A. clear
( )16. A. everything
( )17. A. for   
( )18. A. moved   
( )19. A. discover
( )20. A. depend                         
B. express
B. hall  
B. teach  
B. sang
B. even  
B. normal
B. show
B. hands
B. ignored
B. whispered
B. Though
B. advise
B. know  
B. pleased
B. important
B. something
B. with
B. tired
B. remember
B. carry 
C. mention  
C. sofa  
C. help  
C. danced
C. also  
C. rough
C. ask
C. heart
C. avoided
C. explained
C. If   
C. promise
C. hear  
C. inspired
C .impossible
C. nothing
C. on   
C. lost     
C. remind
C. live             
D. understand      
D. bar              
D. show            
D. stayed          
D. never            
D. usual            
D. explain          
D. mind            
D. greeted          
D. shouted          
D. While            
D. excuse          
D. think            
D. frightened      
D. hard            
D. anything        
D. from            
D. gone            
D. consider        
D. take