问题 单项选择题

下列各项检查中,哪项代表的意义错误的是()

A.Dugas征:肩关节有无脱位

B.Thomas征:髋关节有无屈曲畸形

C.Gaenslen征:肘关节有无脱位

D.Froment征:尺神经损伤后拇内收肌瘫痪

E.Shoemaker征:股骨大转子有无上移

答案

参考答案:B

单项选择题

计算题:

某化妆品生产企业位于市区,为增值税一般纳税人,2013年10月发生以下各项业务:

(1)从国外进口一批香水精,成交价28万元,支付运往境内输入地点起卸前运费、保险费2.5万元。在自海关运往单位的途中,因管理不善损失了35%的香水精,已经申报了保险赔偿。该批化妆品全部用于继续生产A、B两种高档化妆品;

(2)境内采购原材料,取得增值税专用发票,注明增值税16万元,从小规模纳税人购进零备件,取得税务机关代开增值税专用发票,注明价款16万元;支付水电费取得增值税专用发票,注明增值税共计12万元,其中职工浴室使用5%;

(3)将护肤品和高档化妆品组成成套化妆品销售,某大型商场一次购买360套,该日化企业开具增值税专用发票,注明金额72万元,其中包括护肤品30万元,高档化妆品42万元;

(4)10月3日以直接收款方式销售A类高档化妆品300套,每套不含税售价0.12万元;10月5日销售A类高档化妆品150套,合同约定付款日期为10月8日,如果10天之内付款,给予5%折扣;20天内付款,给予2%的折扣;20天以后付款,全额收取价款。购货方在10日内支付货款,化妆品生产企业实际取得不含税收入17.1万元。10月18日向某大型商场批发A类高档化妆品120套,收取不含税售价13.2万元,销售时每套按不含税售价的3%收取提货费。本月支付销货不含税运费8万元,取得货运增值税专用发票;

(5)本月特制B类高档化妆品160套,其中,将60套B类高档化妆品用于奖励给企业年度优秀员工,25套用于市场推广。B类高档化妆品目前无同类产品售价,已知B类高档化妆品每套的成本为0.8万元。本月销售舞台、戏剧演员化妆用的上妆油、卸装油,取得含税收入17.55万元。

(6)月末盘点时发现,外购的原材料由于管理不善丢失,成本5.279万元,其中包括运费成本0.279万元。

(本月取得的相关发票均在本月申请并通过认证,进口关税为20%;化妆品成本利润率为5%;化妆品消费税税率为30%)

要求:

根据上述资料,按下列序号计算有关纳税事项,每问需计算出合计数:

化妆品生产企业本月应向税务机关缴纳的增值税为()万元。

A、17.34

B、9.95

C、11.41

D、12.28

完形填空

II.语言知识及应用(共两节, 满分35分)

第一节:单项填空(共15小题,每小题1分,满分15分)

阅读下面短文,掌握其大意,然后从21—30各题所给的A、B、C和D项中,选出最佳选项,并在答题卡上将该项涂黑。

Obtaining good health insurance while you are studying overseas is a real necessity to protect you from minor and catastrophic medical expenses that can wipe out not only your savings, but your dreams of an  21  abroad.

There are often two different types of health insurance you can consider buying: international travel insurance and student insurance in the country where you will be   22  . An international travel insurance policy is usually   23   in your home country before you go abroad. It generally covers a wide variety of medical services, and you are often given a list of   24   in the area where you will travel who may even speak your   25   language. The   26   might be that you aren’t reimbursed(赔偿)for your medical expenses immediately. In other words, you may have to pay all your medical expenses and then later submit your receipts to the insurance company.

On the other hand, getting student health insurance in the country where you will study might   27   you to only pay a certain percentage of the medical cost at the time of service (commonly called a co-pay), and thus, you don’t have to have sufficient cash to pay the   28   bill at once.

Whatever you decide, obtaining some form of health insurance is something you should plan

29  you go overseas rather than waiting until you are sick   30  major medical bills to pay off.

21.A.occupation       B.adventure  C.education  D.experience

22.A.living          B.going          C.coming     D.applying

23.A.made         B.received    C.adopted    D.purchased

24.A.services       B.agents       C.doctors     D.officials

25.A.mother        B.native       C.foreign     D.local

26.A.difficulty     B.benefit      C.advantage D.drawback

27.A.encourage     B.enable      C.allow     D.require

28.A.remaining     B.separate    C.entire          D.rest

29.A.when          B.before      C.once     D.if

30.A.of            B.about     C.from     D.with