问题
单项选择题
男性，36岁，头部外伤3小时，伤后昏迷15分钟，头痛、头晕伴呕吐2次，CT检查未见异常。进一步处理应（）
A.留院观察，如有变化复查CT
B.做脑室外引流，监测颅内压变化
C.腰椎穿刺
D.脑干诱发电位
E.对症治疗
答案
参考答案：A
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男性，36岁，头部外伤3小时，伤后昏迷15分钟，头痛、头晕伴呕吐2次，CT检查未见异常。进一步处理应（）
A.留院观察，如有变化复查CT
B.做脑室外引流，监测颅内压变化
C.腰椎穿刺
D.脑干诱发电位
E.对症治疗
参考答案：A
I had always cared about sick children and tried to help them. But when my little grandson received third degree burns, I learned first-hand how a loving adult feels when his/her child is suffering and he/she can’t take the pain away. This experience me to feel sorry for parents with sick children. One mom told me that she like running into the street and screaming, “My child is sick. Would somebody please help us?” It breaks my that these parents are so anxiously(忧虑地) searching for someone to care and help them the hard times of watching their helpless child suffer. So I decided to do something to help them. Two years ago, I almost lost my eyesight. Luckily, I regained(恢复) some eyesight, but I was no longer able to work. I had a lot of time. At first, I thought that my life was because I couldn’t do any of the things I used to do. I believed that my life had no purpose and I was no to anybody anymore. I began to be interested in surfing the Internet for information. One day I received several emails asking for help for sick children. I decided to post their stories and pictures on a webpage. What began as a has grown into a fulltime job I enjoy doing every day. Since my website was built, I’ve received tens of emails from worried parents asking me to put their child’s story online. And over 325 volunteers have me to send children “happy mail” without being paid.
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(每小题只有一个正确答案，请从每小题的备选答案中选出一个你认为正确的答案，涉及计算的，如有小数，保留两位小数，两位小数后四舍五入)
| A公司是一家电脑销售公司。2008年7月1日，A公司向B公司销售1 000台电脑，每台销售价格为4 500元，单位成本为4 000元，开出的增值税专用发票上注明的销售价款为 4 500 000元，增值税税额为765 000元。协议约定，B公司应于8月1日之前支付贷款，在 12月31日之前有权退还电脑。电脑已经发出，款项尚未收到。假定A公司根据过去的经验，估计该批电脑的退货率约为15%。 按照税法规定，销货方于收到购货方提供的《开具红字增值税专用发票中请单》时开具红字增值税专用发票，并作减少当期应纳税所得额的处理。A公司适用的所得税税率为 25%，预计未来期间不会变更。 12月31日发生销售退回，实际退货量为120台。 要求：根据上述资料，不考虑其他因素，回答以下问题。 |
2008年A公司因销售电脑应交纳的所得税是( )。
A．110 000元
B．106 250元
C．125 000元
D．105 000元