问题 填空题

黄金比的近似值为____________,准确值为   。

答案

_0.618 

根据黄金分割点的概念,直接利用黄金比的近似值以及准确值得出即可.

解:根据黄金分割的概念直接得出,

∴黄金比的近似值为 0.618,

准确值为

故答案为:0.618,点评:此题主要考查了黄金分割点的概念,需要熟记黄金比的值是解题关键,难度适中.

阅读理解

There are some topics that readers never grow bored with, and the search for a suitable partner(伴侣) is one of them. Pride and Prejudice(傲慢与偏见)by Jane Austen, first published in 1813, tells the story of five young women, all of whom are looking for a husband. In order to fully understand the novel, the readers must know that at the time when Jane Austen was writing, if a family was not rich, the daughters needed to marry well in order to live a comfortable, independent life. That is the reason why Mrs Bennet, the mother of the five girls, is so eager to have her daughters married.

The heroine of the story is Elizabeth Bennet, and as in all good romantic novels, she and Darcy, the man she finally marries, remain separate until the very end of the story. The wealthy Darcy is a proud, unsociable man, and when Elizabeth hears that he has insulted(侮辱) both her and her family, she dislikes him very much. Poor Darcy then falls head over heels in love with Elizabeth, and has to work terribly hard to persuade her to change her mind about him. He succeeds of course, and they live happily ever after. 

Set at the turn of the 19th century, the novel is still attractive to modern readers. It has become one of the most popular novels and receives great attention from literary scholars(学者).Modern interest in the book has resulted in a number of dramas(戏剧)and a lot of novels and stories modeling(模仿) after Austen’s memorable (难忘的)characters or themes. To date, the book has sold some 20 million copies worldwide.

Jane Austen is rightly famous for her style. Her sentences have a wonderful rhythm(韵律), and she makes such clever, true comments about people. It is not surprising that Pride and Prejudice has lasted.

小题1:In the 19th century, a poor girl in Britain was often encouraged to          .

A.master the skills of writing

B.marry the one she loved

C.change her life by marrying rich

D.obey her parents小题2:What do we know about Elizabeth and Darcy?

A.They both come from poor families and wish to marry rich.

B.They’ve experienced ups and downs but get married in the end.

C.They get separated from each other shortly after being married.

D.Darcy falls over and gets hurt but Elizabeth still loves him.小题3: According to the passage, Pride and Prejudice _________.

A.inspired many other novels and many plays have been produced based on it.

B.was first published in 1813 and sold 20 million copies soon

C.tells a sad love story which moves generations of readers

D.is set at the turn of the 19th century and not well received worldwide

多项选择题 案例分析题

位于某县的某卷烟厂(一般纳税人)生产销售A级卷烟,同时经营进口卷烟。2014年10月发生如下经济业务:

(1)10月3日,自其他企业购进已税烟丝不含税买价180万元,自某烟丝加工厂购进烟丝不含税买价150万元,上述烟丝均取得增值税专用发票,烟丝于10月10日入库;

(2)10月4日,发往B烟丝加工厂烟叶一批,委托B烟丝加工厂加工烟丝,发生烟叶成本30万元,支付不含税加工费15万元,取得增值税专用发票,该烟丝加工厂同类售价为80万元,当月烟丝收回后全部用于生产卷烟;

(3)10月8日,从国外进口卷烟1000标准箱(每条200支),支付买价1650万元,支付到达我国海关前的运输费用15万元、保险费用12万元;

(4)10月25日,经专卖局批准,销售A级卷烟给各商场1200标准箱,取得不含税销售收入3600万元,由于货款收回及时给了各商场3%的折扣;销售A级卷烟给各卷烟专卖店800箱,取得不含税销售收入2400万元,支付销货运输费用120万元并取得了运输公司(一般纳税人)开具的增值税专用发票;

(5)10月26日,没收逾期未收回的A级卷烟包装物押金12.34万元;

(6)10月27日,取得下属非独立核算的专卖店销售A级卷烟延期付款的补贴收入21.06万元,已向对方开具了普通发票;

(7)10月30日销售白包卷烟25箱(适用56%税率),每箱不含税售价为2.5万元;

(8)以分期付款方式向某烟酒批发企业批发A级卷烟600标准箱,合同规定不含税销售额共计1800万元,本月收取60%的货款,其余货款子下月20日收取。(其他资料:10月1日,期初库存烟丝买价200万元,10月31日,期末库存烟丝买价35万元;本期进项税票据均通过认证;进口卷烟关税税率为20%;烟丝消费税税率为30%)

根据上述资料,回答下列问题:

以下关于本题业务中的表述,正确的有()。

A.外购已税烟丝生产卷烟不可以抵扣已纳消费税

B.销售卷烟给商场的折扣属于现金折扣,不得冲减计税销售额

C.没收逾期未收回的A级卷烟包装物押金计算消费税,不计算增值税

D.进口卷烟一律按照卷烟最高税率征税

E.进口卷烟组成计税价格中要包括定额消费税