问题 单项选择题

女性,55岁,外伤致左股骨颈骨折。

最适合的辅助检查是

A.髋关节X线片检查

B.髋关节CT检查

C.髋关节MRI检查

D.髋关节核素扫描

E.髋关节断层摄片

答案

参考答案:A

解析:左股骨颈骨折最适合的辅助检查是髋关节X线片检查。

问答题

县城的明光制药厂(一般纳税人)统一核算生产各类药品。9~11月份发生以下业务:
(1)9月份销售非免税药品,价税合计已收取货款20000元,用本厂车队运输(非独立核算)收取的运费3400元,其中含建设基金120元,装卸费350元。
(2)9月3日采取分期收款方式销售非免税药品,发出药品价税合计12万元,合同规定本月20日应收款6万元,10月20日收款6万元。20日实际收到货款4万元,对方来电要求延期支付2万元。双方协商,药厂同意欠款2万元与10月20日的6万元同时付清,但要求对方按合同规定支付所欠款项2%的违约金,对方同意。
(3)外购原材料取得认证相符的专用发票上注明的税金3000元。购进药瓶、药棉取得专用发票上注明的税金260元。支付说明书印刷加工费取得认证相符的专用发票上的税金180元,已完工提货,支付了款项。
(4)10月份销售免税药品取得不含税收入10万元,销售非免税药品价税合计收取95.6万元,包括合同规定的6万元和欠付的2万元及违约金。购入原材料已全部到货入库,取得专用发票上注明的税金89740元。上月购进的药瓶、药棉发票认证相符。
(5)11月份销售非免税药品价税合计为81.9万元,因对方提前支付货款,实收80.262万元。本月购进原料取得专用发票上注明的税金19.5万元(认证相符),支付运输部门运费1.45万元、杂项费用0.55万元,取得合法运输发票。库房漏水,损失非免税药品不含税成本5.6万元,其中运费0.6万元。
要求:分别计算9月、10月、11月份药厂应纳增值税、城建税。

阅读理解

阅读理解

     Across the United States, there are several places where two independent towns grew together to

become one city-but kept both their names.

     WinstonSalem is one of them. It's a midsized city in what'scalled the plateau(high land), between the

Atlantic Coast and the inland mountains in the state of North Carolina. TheWinston part is a relatively

new place, founded early last century. It's home to the nation's biggest openair tobacco market.

     The giant R. J.Reynolds Tobacco Company's headquarters is in WinstonSalem, and Winston is the

name of one of Reynolds' bestknown cigarette brands. Fastgrowing Winston soon surrounded the much

older town of Salem, so in 1913, people in the area voted to combine them into a single place.

      From a historical and tourist point of view, Salem, or Old Salem, as it's called today, is the interesting

and unusual part of town.

      Salem was founded in the 1700s by the Moravians. They spoke German, and their community was

religiously based, with single men and single women living apart in separate dormitories. The Moravians

greatly valued women's work and brainpower. In fact, one of the nation's oldest boarding schools for

young women-the Moravians' Salem Academy founded in 1772-is still in operation.

      Over the years, Salem lost its Moravian character.That all changed, though, when a nonprofit group

began to rehabilitate the historic area.These days Old Salem is what's called a living history museum,

with exhibits, music, and tours of 18thcentury houses, taverns and Moravian dormitory buildings just

seven blocks from the tallest skyscraper in WinstonSalem.

     The historic community is booming again.Just as R. J.Reynolds is taking in millions of dollars making

cigarettes across town, Old Salem is generating about DS| 15 million a year in tourism revenue and

donations.

1. From the passage we can know that________.

A. WinstonSalem is the name of a city

B. Salem is home to the tobacco market

C. the city WinstonSalem has two names

D. Old Salem is the name of a tobacco brand

2. It can be inferred from Paragraph 3 that ________.

A. the two cities benefited each other

B. Salem developed faster than Winston

C. R.J.Reynolds Company has moved into Salem

D. the combination meets the wishes of the people

3. The city Salem is special for its________.

A. boarding school                

B. lifestyle and tradition

C. respect for brainpower                  

D. religious belief

4. The underlined word"rehabilitate"in Paragraph 6 is closest in meaning to "________".

A. reconstruct                          

B. evaluate

C. enlarge                              

D. decorate

5. What will probably be talked about in the following part?

A. Some other attractions in WinstonSalem.

B. How Winston makes profits from tourism.

C. Other examples of cities combined by two parts.

D. Something about the boarding school for women.