问题 单项选择题 B1型题

泽泻的性状特征是()

A.表面具环节,有纵纹及须根痕

B.外皮淡棕色,切面黄白色,纤维性强

C.质脆,易折断

D.类球形或椭圆形,表面黄白色或淡黄棕色,破断面黄白色,粉性,有多数细孔

E.气芳香,味苦、微辛

答案

参考答案:D

问答题

某电器专卖店(一般纳税人)2005年8月发生下列购销业务:
(1)销售空调机300台,每台3000元(含增值税),商场派人负责安装,每台收取安装费 200元。
(2)采取有奖销售方式销售电冰箱100台,每台2800元(含增值税);奖品为电子石英手表,市场零售价格200元,共计送出50只电子石英手表。
(3)收取客户购买20台空调机的预付款40000元,每台3000元(含增值税),按60000元金额开具普通发票,因供货商的原因本期未能向客户交货。
(4)将本商场自用2年的小汽车一辆,账面原价160000元,已提折旧30000元,以40000元的价格售出。
(5)销售给某使用单位空调机10台,已开具增值税专用发票注明价款27000元,同时支付该单位采购员回扣1000元。
(6)购进空调机200台,取得增值税专用发票注明价款420000元,货款已支付;另支付运输费20000元,运输企业开具的货票上注明运费15000元,建设基金1000元,装卸费2000元,保险费2000元;票据均已认证。
(7)购进电冰箱150台,取得未认证的增值税专用发票注明价款300000元,因资金周转困难只支付厂商70%的货款,余款在下月初支付;因质量问题,退回从某冰箱厂上期购进的电冰箱20台,每台出厂单价价税合计2340元,并取得厂家开具的红字发票和税务机关的证明单。
9月初,该专卖店增值税申报情况如下:
当月进项税额=(420000+300000)×17%+20000× 7%=123800(万元)
当月销项税额=[(300× 3000)÷(1+17%)+(27000-1000)]×17%+[(100× 2800-50× 200)÷(1+17%)]×17%=171419.99(万元)
要求:请依据《增值税暂行条例》及有关规定,指出该专卖店当月增值税申报是否正确如有错误请指出错误之处并正确计算应纳增值税。

单项选择题

A very important world problem, if not the most serious of all the great world problems which affect us at the moment, is the increasing number of people who actually inhabit this planet. The limited amount of land and land resources will soon be unable to support the huge population if it continues to grow at its present rate.

In an early survey conducted in 1888, a billion and a half people inhabited the earth. Now, the population exceeds five billion and is growing fast—by the staggering figure of 90 million in 1988 alone. This means that the world must accommodate a new population roughly equal to that of the United States and Canada every three years! Even though the rate of growth has begun to slow down, most experts believe the population size will still pass eight billion during the next 50 years.

So why is this huge increase in population taking place It is really due to the spread of the knowledge and practice of what is becoming known as "Death Control". You have no doubt heard of the term "Birth Control"—" Death Control" is something rather different. It recognizes the work of the doctors and scientists who now keep alive people who, not very long ago, would have died of a variety of then incurable diseases. Through a wide variety of technological innovations that include farming methods and sanitation, as well as the control of these deadly diseases, we have found ways to reduce the rate at which we die—creating a population explosion. We used to think that reaching seventy years old was a remarkable achievement, but now eighty or even ninety is becoming recognized as the normal life-span for humans. In a sense, this represents a tremendous achievement for our species. Biologically this is the very definition of success and we have undoubtedly become the dominant animal on the planet. However, this success is the very cause of the greatest threat to mankind.

Man is constantly destroying the very resources which keep him alive. He is destroying the balance of nature which regulates climate and the atmosphere, produces and maintains healthy soils, provides food from the seas, etc. In short, by only considering our needs of today we are ensuring there will be no tomorrow.

An understanding of man’s effect on the balance of nature is crucial to be able to find the appropriate remedial action. It is a very common belief that the problems of the population explosion are caused mainly by poor people living in poor countries who do not know enough to limit their reproduction. This is not true. The actual number of people in an area is not as important as the effect they have on nature. Developing countries do have an effect on their environment, but it is the populations of richer countries that have a far greater impact on the earth as a whole.

The birth of a baby in, for example, Japan, imposes more than a hundred times the amount of stress on the world’s resources as a baby in India. Most people in India do not grow up to own cars or air-conditioners—nor do they eat the huge amount of meat and fish that the Japanese child does. Their life-styles do not require vast quantities of minerals and energy. Also, they are aware of the requirements of the land around them and try to put something back into nature to replace what they take out.

For example, tropical forests are known to be essential to the balance of nature yet we are destroying them at an incredible rate. They are being cleared not to benefit the natives of that country, but to satisfy the needs of richer countries. Central American forests are being destroyed for pastureland to make pet food in the United States cheaper; in Papua New Guinea, forests are destroyed to supply cheaper cardboard packaging for Japanese electronic products; in Burma and Thailand, forests have been destroyed to produce more attractive furniture in Singapore and Japan. Therefore, a rich person living thousands of miles away may cause more tropical forest destruction than a poor person living in the forest itself.

In short then, it is everybody’s duty to safeguard the future of mankind-not only through population control, but by being more aware of the effect his actions have on nature. Nature is both fragile and powerful. It is very easily destroyed; on the other hand, it can so easily destroy its most aggressive enemy—man.

Paragraph 2 is written in the passage()

A. to put forward the argument that world population has to be reduced

B. to give a brief history of the growth in world population

C. to emphasize how quickly the world population is rising

D. to stress how large the world population is now