问题
单项选择题
女安检员怀孕和哺乳期间应当合理安排工作，避免（）。
A.操作X射线机
B.安检岗位工作
C.开箱包岗位工作
D.在X射线区域工作
答案
参考答案：D
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女安检员怀孕和哺乳期间应当合理安排工作，避免（）。
A.操作X射线机
B.安检岗位工作
C.开箱包岗位工作
D.在X射线区域工作
参考答案：D
| 阅读理解。 | |||||||||
| Part One China's worst drought in fifty years is doing harm to most of the country's south. Hubei, Hunan, Jiangxi, Anhui and Jiangsu provinces have suffered the most because of little rain.35 million people have been affected by the big thirst, according to China's Ministry of Civil Affairs. 4 million of them cannot get safe drinking water. Dongting Lake in Hunan has now become smaller by two thirds. Gao Yibing, fisherman, said, "No eggs were produced, so there's no young fish. We would not be able to fish anything in autumn and winter." Part Two Medecims Sans Frontieres, or Doctors Without Borders, is a group that helps people in need. In 1971, some French doctors and journalists formed MSF. In 1999, MSF won the Nobel Peace Prize. Doctors of MSF go to different countries to help poor people for free. These people are sick and hurt. They do not have enough money, food or water. MSF work in more than 70 countries including Iraq and Sudan. There are wars, disasters or diseases in these countries. MSF doctors treat these sick people and speak out for them. They try to tell the world about what they see in the poor countries. This makes the world pay more attention to these places. Part Three
| |||||||||
| 1. The best title for Part One may be ________. | |||||||||
| A. No Rain For Fifty Years B. The Worst Drought In Fifty Years C. No Fish For The Coming Seasons D. A Smaller Dongting Lake | |||||||||
| 2. Part One may be from ________. | |||||||||
| A. a newspaper B. a letter C. an advertisement D. a notice | |||||||||
| 3. Which of the following is NOT TRUE about MSF? | |||||||||
| A. It helps people in need for free. B. It's also known as Doctors Without Borders. C. It won the Nobel Peace Prize in 1999. D. All the group members are doctors. | |||||||||
| 4. Part Three gives us information about ________. | |||||||||
| A. Beijing People's Art Theatre B. Kung Fu C. an unexpected adventure D. entertainment | |||||||||
| 5. By booking two tickets for 2011 China Music Valley, you can save ________. | |||||||||
| A. ￥60 B. ￥100 C. ￥120 D. ￥80 |
(由单选和多选组成。)
| 内蒙古弘佳黛娜化妆品制造公司(地处县城)，系一般纳税人；主要生产化妆品和护肤品。2008年10月发生业务如下： (1) 将生产的成套化妆品作为年终奖励发给本厂职工，查知无同类产品销售价格，其生产成本为15000元。 (2) 将本单位生产的香粉，对外赠送客户作为市场推广。该类产品没有同类消费品销售价格，生产成本为10000元。 (3) 受托为乙企业加工一批特制唇笔，乙企业提供原材料实际成本为7000元，支付加工费不含税2000元，另外受托方取得代垫材料款(价税合计)500元(受托方无同类应税消费品的)。 (4) 该企业的香水生产成本20元瓶，不含税售价25元/瓶。香粉生产成本18元/瓶，不含税售价20元/瓶；该企业将自产的3000瓶香水和2000瓶香粉移送用于连续生产套装化妆品；将香水和香粉各500瓶分给职工用作福利。 (5) 当月进口一批香水精，出口地离岸价格85万元，境外运费及保险费共计5万元，海关于10月15 El开具了完税凭证，日化厂缴纳进口环节税金后海关放行；日化厂将进口的香水精的80%用于生产高级化妆品。本月从国内购进材料取得增值税专用发票，注明价款120万元、增值税20.40万元，销售高级化妆品取得不含税销售额500万元。 (6) 提供OEM模式(贴牌生产)，为商业公司生产化妆品(3种：胭脂、眉笔、眼睫毛)一批，全部产品由自己生产，按对方要求加贴商标，收取价税合计款为589万元。 (7) 本月自某废旧物资经营单位(一般纳税人)购进废旧物资一批，取得增值税专用发票3张，注明价款分别为38万元。自某小规模废旧物资经营单位(享受免征增值税政策)购进废旧物资一批，取得税务机构代开的增值税专用发票，注明价款为18万元。 (8) 本期自某药材种植基地购进中药材根茎、花叶等，按规定填开了农产品收购凭证，注明价款388万元。 (9) 本期购进一套机械设备生产线自用，取得增值税专用发票，注明价款99万元。 (10) 本期通过合同将自产的化妆品对外销售，取得不含税收入如下：香水52万；香粉 48万元；口红66万元；同时，本期销售中低档护肤品，取得不含税收入258万元。 (本月取得的增值税抵扣凭证在本月认证并抵扣，关税税率为50%；国家税务总局核定的该产品的成本利润率为5%，化妆品适用税率为30%，小数点后保留两位有效数字) |
本期应纳增值税为( )万元。
A．31.84
B．94.08
C．126.89
D．-45.48