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问题 单项选择题 B型题

正常人口腔的平均温度是（）

A.35.0~36.0℃

B.36.0～37.4℃

C.36.7~37.7℃

D.36.9～37.9℃

E.37.9～38.9℃

答案

参考答案：C

解析：正常人口腔的平均温度是36.7～37.7℃，所以1题答案为C；正常人腋窝的平均温度是36.0～37.4℃，所以2题答案为B。

阅读理解

Anne and Joseph are talking about an interesting question. Why do some people change their names? There can be many reasons. Hanna changed her name to Anne because she thought it would be easier for people to remember. On the other hand, Joseph is thinking about changing his name to an unusual name because he wants to be different.

People have a lot of reasons for changing their names. Film stars, singers, sportsmen and some other famous people often change their names because they want names that are not ordinary, or that have special sound. They chose the “new name” for themselves instead of the name their parents gave them when they were born.

Some people have another reason for changing their names. They have moved to a new country and want to use a name that is usual there. For example, Li Kaiming changed his name to Ken Lee when he moved to the United States. He uses the name Ken at his job and at school. But with his family and Chinese friends, he uses Li Kaiming. For some people, using different names makes life easier in their new country.

In many countries, a woman changes her family name to her husband’s after she gets married（结婚）. But today, many women are keeping their own family name and not using their husband’s. Sometimes, women use their own name in some situations(情况) and their husband’s in other situations. And some use both their own name and their husband’s.

小题1:Hanna changes her name to Anne because “Anne” is __________ for     

people to remember.

A．louder

B．easier

C．prettier

D．harder小题2:Famous people want their new names to ________________.

A．have special sound

B．be ordinary

C．have no meaning

D．be unknown小题3:Mr Li uses his new name when he___________________.

A．stays with his family

B．is at his job

C．is among Chinese friends

D．comes back to China小题4:What is the best title(标题) of this passage?

A．Family Names

B．Women’s Names

C．Changing Names

D．Special Names小题5:Which of the following is NOT true ?

A．Some women don’t change their own family name after they get married today.

B．Some women use their husband’s family name after they get married.

C．Some women don’t have family name after they get married.

D．Some women use both their own name and their husband’s
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单项选择题


(由单选和多选组成。)

某企业为增值税一般纳税企业，增值税税率为17%(假设没有其他税费)。原材料按计划成本核算。该企业原材料包括甲、乙两种，并将甲、乙两种原材料作为一类材料计算材料成本差异率，甲材料的计划单价为80元/千克，乙材料的计划单价为60元/千克。该企业20×9年12月份有关账户的月初余额如下：
帐户名称借方余额（元）
原材料-甲材料250000
原材料-乙材料300000
材料采购-甲材料50000（系11月份采购）
材料成本差异-原材料成本差异16012
12月份，该企业有关材料收入与发出的业务如下：
(1)3日，收到上月采购的甲材料600千克，材料已验收入库。
(2)5日，从外地×单位采购甲材料一批共计5 000千克，增值税专用发票上注明的材料价款为410 000元，增值税为69 700元；×单位代垫的运杂费12 000元，其中代垫的铁路运费为10 000元。款项及运杂费已通过银行存款支付，材料尚未收到。运费可以按7%抵扣增值税进项税额。
(3)7日，从本市Y单位采购乙材料一批计1 500千克，增值税专用发票上注明的材料价款为82 500元，增值税为14 025元。材料已验收入库，款项未付。
(4)15日，自5日从外地×单位采购的甲材料运到。验收时实际数量为4 780千克，经查明，短缺的200千克系由于供货单位少发货，要求供货方退还多付款项，另20千克系运输途中合理损耗。购入该批材料的运杂费全部由实收材料负担。
(5)28日，从外地购入乙材料500千克，材料已验收入库，但发票账单尚未收到，货款未付。月末，该批材料的发票账单仍未收到。
(6)12月份用甲、乙两种材料生产的丙产品资料如下：
①丙产品的生产需要经过三道工序，工时定额为150小时，其中第一、第二和第三道工序的工时定额依次为30小时、90小时和30小时，甲、乙材料在产品开工时一次投入。
②12月初，丙在产品成本为267 850元，其中甲材料214 830元，乙材料20 500元，直接人工和制造费用32 520元。
③12月共发生直接人工和制造费用为517 080元，领用甲材料1 500千克，领用乙材料660千克。
④12月共完工丙产品1 950件。
⑤12月30 13，丙产品的在产品为780件，其中在第一、第二和第三道工序的依次为150件、 330件和300件。
(7)其他资料：
①在建工程领用乙材料500千克。
②对外销售甲材料500千克，每千克不含税销售单价为100元，开出增值税专用发票，款项已全部收到并存入银行。
(8)2×10年1月1日，该公司与上市公司长歌公司签订债务重组协议，以库存甲材料偿还所欠长歌公司的债务，债务账面价值为328 000元，并开具增值税专用发票一张，注明材料价款 272 000元，增值税46 240元，不考虑其他相关税费。
根据上述资料，回答下列各题(结果保留两位小数)：

该公司20×9年12月份“材料成本差异”账户的本期贷方发生额为( )元。

A．7 502.8

B．18 180.6

C．14 571.68

D．27 604.8
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