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问题 单项选择题 B1型题

精子属于（）

A.异嗜性抗原

B.同种异体抗原

C.自身抗原

D.肿瘤抗原

E.半抗原

答案

参考答案：C

单项选择题


(由单选和多选组成。)

某日化企业为增值税一般纳税人，主要业务是以外购护发品再生产护发品销售，2004年度有关生产、经营情况如下：
(1)1～11月实现销售收入总额7000万元，应扣除的销售成本4300万元，发生销售费用800万元(其中含广告费300万元)，发生管理费用900万元(其中含业务招待费40万元)，缴纳增值税400元、消费税580万元、城市维护建设税和教育费附加98万元，实现利润总额322万元。
(2)12月初库存外购已税护发品50万元，本期又从生产企业购进已税护发品取得税控增值税专用发票，支付购货金额350万元、增值税额59.5万元。
(3)12月生产领用外购已税护发品380万元，生产加工过程中发生其他成本费用800万元，共计生产护发品29500箱(每箱成本价0.04万元)。12月销售护发品25600箱，开具税控增值税专用发票，取得销售金额1280万元(每箱不含税单价0.05万元)。通过当地政府机关将885箱捐赠给了受灾地区，企业按成本价35.4万元计入了“营业外支出”账户核算。
(4)12月发生广告费110万元、销货运输费90万元(均取得普通发票)，发生财务费用30万元，发生管理费用100万元(其中含业务招待费用20万元，新产品研究开发费用40万元，该企业上年度发生新产品研究开发费用30万元)。
(注：企业适用增值税税率17%，护发品消费税税率8%，企业所得税税率33%)
根据所给资料回答下列问题：

计算2004年度企业所得税应纳税所得额时，应扣除管理费用和财务费用( )万元。

A．997.83

B．997.97

C．1017.83

D．1017.97
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阅读理解
在l-5题中，Ronald, Versa, Rosalind, Clarence和 Tracy正各计划买一本书。阅读下面六本书的介绍
(选项A、B、C、D、E、F)，选出符合各自要求的最佳选项。选项中有一项是多余选项。
     ____1. Ronald is an African-American student who is very hard-working at all his subjects especially in
American history. He is eager to know the whole history of the USA and wishes to get an ideal book to realize
his dream.
     ____2. Versa used to be ill in hospital for quite some time and therefore has great difficulty with his studies.
He can't even understand what his teachers say in class. Therefore, he is in great need of a valuable book to
give him a hand.
     ____3. It's only two months before Rosalind's mother's birthday comes. Deeply loving her mother, Rosalind
is to give her a great surprise by cooking a rich and delicious birthday dinner for her. As she is now poor in
cooking, she needs a book for her purpose.
     ____4. Clarence aims at entering a leading university. To his great pity, high grades seem still a long way
from him even though he has devoted most of his energy and time to his lessons. How he wishes to get a book
for good tips on studying and time management!
     ____5. Tracy is good at music and drawing and is thought to be gifted in art. She herself also has decided
to work herself towards this direction. Only natural talent and ideas are not enough. She still needs some other
help besides that from teachers. She wants to buy a book which meets her need.
                                                                  A
     This is the only book that offers valuable study guide designed by experienced teachers.
                                                                  B
     This is one of the most popular and effective American history textbook, tracing the
history of the United States from the arrival of first Indian people to the present day. It
includes numerous interesting history stories.
                                                                 C
     This book is designed as a 12-week program in memory of an artist. The author
introduces the artist's dates and others tools. Each week follows a particular theme. The
12 weeks described in the Artists Studios are: safety, power, honesty, connection, strength,
self-protection, independence, faith and so on.
                                                                 D
     This book just tells stories of how people cook at a particular point in time. It is a
must-have in your kitchen. It is the excellent reference guide that you want to use for
years.
                                                                 E
     This book encourages students and weaknesses, and causes them to recognize themselves in ways they probably haven't thought before, It is really helpful to those who have difficulty with studying and time management.
                                                                 F
     This is the most widely used music textbooks that presents a solid foundation in musical
theory while conveying the importance of music in life. It helps students understand
essential roles of music in other fields.
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