问题 多项选择题

交换网络非正常倒换的次数应符合以下要求()。

A.第一月:小于等于2次;

B.第二月:小于等于2次;

C.第二月:小于等于1次;

D.第三月:小于等于1次。

答案

参考答案:A, C, D

完形填空
完形填空。
     Mobile phones are everywhere in big cities. It seems that   1   can survive without one. Mobile phones are
a great   2   to stay connected with friends and family.   3  , it is important to remember that there are certain
times   4   you should not be using your phone, especially as a student, during school. 
       5   you are in class, you should not be sending your friends text messages   6   taking phone calls. Your
classmates and teacher should not have to deal with this rude   7  . Aren't you at school to learn?
     In the United States, students would never be allowed to   8   their mobile phones during class. If you were
to send or   9   a text message you would probably be kicked out of class. It is very  10  to hear a lot of tones
and ringing during  11 . There are many more rules for mobile phone use in America and it is to  12  respect
for those around you.
     As a teacher in China, I have to  13  students using mobile phones every day. I have told my class to  14  
their phones, but many students do not listen. The  15  to be connected all the time seems to be more  16  than
the desire to learn.
     It's easy to understand  17  it is so tempting (诱惑人的) to have your phone on during class. It seems so
easy just to send a short text message; it's not hurting anyone, is it? But you may actually be hurting  18  when
you do this. Your teacher knows when you use your phone and may give you a  19  grade. Sending a text
message also takes your attention away from what's going on in class, you may  20  something important.
( )1. A. one     
( )2. A. way      
( )3. A. But     
( )4. A. which    
( )5. A. After    
( )6. A. or     
( )7. A. act     
( )8. A. have    
( )9. A. receive   
( )10. A. shocking  
( )11. A. school   
( )12. A. ask     
( )13. A. start with  
( )14. A. turn on   
( )15. A. desire    
( )16. A. possible   
( )17. A. why      
( )18. A. himself  
( )19. A. lower    
( )20. A. forget    
B. somebody   
B. road     
B. However   
B. that     
B. Before    
B. and     
B. action    
B. take     
B. accept   
B. frightening   
B. class    
B. suggest   
B. go with   
B. turn down  
B. wish     
B. important  
B. what     
B. herself   
B. higher    
B. remember   
C. someone   
C. method    
C. So       
C. when     
C. Because   
C. as well as  
C. habit    
C. use     
C. make     
C. satisfying    
C. office    
C. show      
C. play with  
C. turn off   
C. hope     
C. necessary  
C. that     
C. ourselves  
C. better    
C. miss     
D. no one       
D. path         
D. Therefore    
D. where        
D. If           
D. instead of   
D. behavior     
D. send         
D. get          
D. disturbing                  
D. home         
D. answer       
D. deal with    
D. turn in      
D. expect       
D. interesting  
D. whether      
D. yourself     
D. upper        
D. leave        
单项选择题

(二)


位于县城的某高尔夫球生产企业为增值税一般纳税人,主要从事高尔夫球及球具生产,2011年3月发生业务如下:
(1)购进原材料一批,取得的增值税专用发票上注明价款180万元,支付运输费2万元,装卸费0.8万元,取得符合规定的运费结算单据;运输途中因暴雨发生损失10%,后仓库保管过程中再次发生损失5%,经查是管理人员未按规定保管造成的。
(2)本月销售自产高尔夫球包2500个,不含税价格1900元/个,并收取装卸费3万元;月初委托异地的A公司代销高尔夫球包,给A公司移送高尔夫球包5000个。月底收到A公司开具的代销清单,注明共销售高尔夫球包800个,不含税销售收入160万元,高尔夫球生产企业按照不含税销售收入的3%支付了代销手续费。
(3)本月销售白产高尔夫球35000枚,每枚不含税售价38元,由于购货方购买数量多,高尔夫球生产企业给予5%的折扣,并将折扣额与销售额开在同一张增值税专用发票上。
(4)用自产高尔夫球500枚抵偿上月所欠货款;另向某高尔夫运动场赠送高尔夫球100枚。
(5)接受B公司委托加工高尔夫球一批,所耗原材料和辅料10万元均由该高尔夫球生产企业提供,共生产出高尔夫球4500枚发往B公司,最终高尔夫生产企业收取原材料及辅助材料10万元和不含税加工费6万元。
(6)当月外购空调10台,均用于管理部门,取得增值税专用发票上注明的价款25万元;外购一批小型家电,取得增值税专用发票上注明的价款为8万元,将其中的60%用于奖励企业优秀员工,其余部分用于捐赠当地养老院。
(7)将外购高尔夫球杆握把,用于连续生产高档高尔夫球杆,全部销售给某高尔夫球商业俱乐部价税合计280.8万元,合同约定分两期收款,本月对方支付价款的80%。
(8)将自产高尔夫球和玩具组装成套礼品套装销售,取得含税收入140.4万元,其中高尔夫球成本90万元,玩具成本10万元。
(9)月末进口高尔夫球一批,支付货价18万元,运抵我国境内输入地点起卸前发生的运费、保险费合计2万元,取得海关开具的完税凭证,关税税率40%;将进口高尔夫球从海关监管区运至本企业仓库发生运输费、装卸费共计1.5万元。
(10)本期支付电费,取得增值税专用发票,注明价款18万元,支付自来水公司水费,取得增值税专用发票,注明税款0.72万元。
(期初库存外购已税高尔夫球杆握把的买价127万元;本期购入外购已税高尔夫球杆握把取得防伪税控系统开具的增值税专用发票上注明的买价118万元,专用发票已经税务机关认证;期末库存外购已税高尔夫球杆握把买价6万元;高尔夫球及球具的消费税税率为10%,高尔夫球及球具的成本利润率为10%,高尔夫球本月均价38元/枚,最高价格40元/枚)
根据以上资料回答下列问题:

业务(3)销售高尔夫球应缴纳的增值税和消费税合计为( )万元。

A.35.92

B.34.12

C.37.8

D.36.98