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病历摘要：男性，学生，21岁。昨晚与同学聚餐，回家后觉双腿轻度胀痛，未在意。今早起床时困难，双下肢乏力，到下午就诊时双上肢也感到无力，但仍可以上举。无发热，抽搐及大小便障碍，无肢体麻木感。小便增多。去年有短暂的双下肢无力史，无家族史。体查：T36.5℃，P110次/分，R20次/分，BP120/70mmHg。高级神经活动正常，各颅神经（-）。四肢软瘫，双上肢3级，双下肢0级。腱反射及病理征未引出。

查血钾1.5mmol/L，血钠150mmol/L。考虑为低钾性周期性麻痹，其典型的心电图改变应有（）

A.窦性心动过速

B.窦性心动过缓

C.窦性心律不齐

D.高耸U波

E.P-R间期延长

F.束支传导阻滞

G.S-T段下降

H.Q-T延长

答案

参考答案：D, E, G, H

问答题

(a) During the month of February 2009, Company C, a motor vehicle manufacturing company, carried out the following transactions:(1) Imported engines for production purposes for the equivalent of RMB 2,000,000 (including freight and insurance to the Chinese port). Company C paid a further RMB 10,000 (including value added tax (VAT)) to transport the engines from the port to its warehouse.(2) Purchased raw materials for RMB 800,000 (excluding VAT) and received a discount of 2% from the supplier for early payment. Company C paid transportation costs of RMB 8,000 (excluding VAT) and an insurance fee of RMB 5,000 in relation to the delivery of the raw materials to its warehouse.(3) Sold 200 of Model A motor vehicles at RMB 150,000 each (including VAT).(4) Sold ten Model A motor vehicles to its own staff at their cost of RMB95,000 (excluding VAT) each.(5) Company C is testing the performance of a new design of motor vehicle (Model B). Five Model B motor vehicles were taken for self-use. The cost per unit of Model B motor vehicles is RMB 130,000 (excluding VAT); no market price has yet been set for these vehicles.Required:Calculate the consumption tax (CT) and value added tax (VAT) payable by Company C for each of the transactions (1) to (5) in the month of February 2009, clearly identifying where no tax is payable.Note: you should assume that:(1) The tariff for all kinds of imported goods is 25%.(2) Consumption tax (CT) is 10% for all types of motor vehicle.(3) The deemed profit rate for the Model B motor vehicles is 8%. (11 marks)
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问答题

从法的本质和特征方面论述法的局限性。
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