问题 选择题

下列说法正确的是

A.赤潮主要是由工农业生产和生活废水引起沿海水域的富营养化而造成的

B.海洋经济专属区的资源开发可获得Na、Ca、K、Mg、B等金属

C.电解MgCl2饱和溶液,可制得金属Mg

D.从海带中提取碘单质的过程不涉及氧化还原反应

答案

答案:A

B、B为非金属;

C、要制取Mg,需要电解熔融的MgCl2

D、将碘离子氧化成碘单质,为氧化还原反应过程。

阅读理解

Waste can be seen everywhere in the school. Some students ask for more food than they can eat and others often forget to turn off the lights when they leave the classroom. They say they can afford these things. But I don’t agree with them.

Waste can bring a lot of problems. Although China is rich in some resources(资源), we are short of(缺乏)others, for example,fresh water(淡水). It is reported that we will have no coal(煤or oil to use in 100 years. So if we go on wasting our resources,what can we use in the future and where can we move?Think about it. I think we should say no to the students who waste things every day. Everybody should stop wasting as soon as possible.

In our everyday life,we can do many things to prevent waste from happening,for example, turn off the water taps(水龙头) when we finish washing,turn off the lights when we leave the classroom,try not to order more food than we need and so on. Little by little, everything will be changed. Waste can be stopped one day, if we do our best.

小题1:From the passage we know that some students often _______ in the school.

A.eat too much

B.don‘t work hard

C.waste things

D.throw rubbish everywhere小题2:Which is not mentioned in this passage?

A.Fresh water

B.Forest.

C.Oil.

D.Coal.小题3:What may happen in 100 years?

A.We may still have enough oil.

B.We may still have enough coal.

C.We may have a little oil.

D.We may have no coal or oil to use.小题4:Which of the following is right?

A.Waste brings problems.

B.Waste can bring no problem.

C.China is rich in fresh water.

D.Students never waste things.小题5: Which is the best title of this passage?

A.Stop Wasting

B.School life

C.Waste in the School

D.Rich Resources in China

问答题

甲企业为有进出口经营权的国营酒厂,是增值税的一般纳税人。2009年3月甲企业发生了如下经济业务: (1) 从农民手中收购高粱一批,开出的收购凭证上注明的收购价款为28万元,支付运输费用1万元,取得运输企业开具的运费凭证,货已验收入库,款项尚未支付; (2) 自制粮食白酒一批,内销30 000斤,含税销售价每斤8元,外销20 000斤,离岸价为每斤2美元,另支付运输费用2万元,美元对人民币的汇率为1:8.3; (3) 将成本15万元的高粱委托给乙企业加工成粮食白酒,乙企业在加工过程中代垫辅助材料款15 000元,粮食白酒8万斤加工完毕,甲企业收回白酒时取得乙企业开具的增值税专用发票,注明加工费30 000元、增值税额5 100元,加工的粮食白酒当地无同类产品市场价格; (4) 甲企业将收回的粮食白酒深加工后批发售出5万斤,取得不含税销售额26万元,另支付给运输单位销货运输费用12 000元,取得普通运费发票;从小规模企业购入农产品一批,取得的普通发票上注明的价款为30万元; (5) 售黄酒2吨,开出的增值税专用发票上注明的销售额为6 000元; (6) 以外购散装薯类白酒生产礼品酒,期初库存外购散装白酒2 000斤,不含税价值为 8 000元,本月购入50 000斤,取得的增值税专用发票上注明的价款为200 000元,月末库存外购散装白酒3 000斤,不含税价值为12 000元; (7) 出售礼品酒4万斤,每斤不含税销售价为6元; (8) 月初留抵的进项税额为3万元。 要求:计算甲企业本月的免抵增值税额和应该缴纳的消费税额,以及乙企业应代扣代缴的消费税(白酒的增值税退税率为13%,保留小数点后3位数)。