SUPPLEMENTARY INSTRUCTIONS1. Calculations and workings need only be made to the nearest RMB.2. All apportionments should be made to the nearest month.3. All workings should be shown.TAX RATES AND ALLOWANCESThe following tax rates and allowances are to be used in answering the questions.

ALL FIVE questions are compulsory and MUST be attempted

油品计量过程中，一般要求先测量出罐内中间层油品的平均实际温度，再换算到标准参比温度。