问题 单项选择题

属于下肢骨的是()。

A.骶骨

B.尾骨

C.月骨

D.蝶骨

E.骰骨

答案

参考答案:E

阅读理解

Industrial pollution is not only a problem for the countries of Europe and North America but also an extremely serious problem in some developing countries. For these countries, economic growth is a very important aim. They want to introduce industries, and so they put few controls on the industries which cause pollution.

Cubatao, an industrial town of 85 000 people in Brazil, is an example of the connection between industrial development and pollution. In 1954, Cubatao had no industry. Today it has more than twenty large factories, which produce many pollutants(污染物). The people of the town are suffering from the poisonous matter in their environment and the bad effects can be clearly seen. Birth shortcomings are extremely common. Among children and adults, lung problems are sometimes twelve times more common in Cubatao than in other places.

It is true that Brazil, like many other countries, has laws against pollution, but these laws are not enforced strictly enough. It is cheaper for companies to take no notice of the laws and pay the fines(罚款) than to buy the expensive equipment that will reduce the pollution. It is clear, therefore, that economic growth is more important to the government than to the health of the workers. However, the responsibility(责任) does not completely lie with the Brazilian government. The example of Cubatao shows that international companies are not acting in a responsible way either. A number of the factories in the town are owned by large companies from France, Italy, and the U. S. They are doing things in Brazil that they would not be able to do at home. If they caused the same amount of pollution at home, they would be severely(严厉地) punished or even put out of business.

小题1:Why don’t developing countries have strict pollution controls?

A.The new industries they want to introduce do not cause much pollution.

B.Pollution is not a serious problem for developing countries.

C.They don’t realize the balance of nature will be destroyed by some pollutants.

D.If they put stricter controls on industry, fewer companies would build new plants in developing countries.小题2:What is the author’s purpose in taking Cubatao as an example?

A.To show that industry can develop very fast in developing countries.

B.To show that the pollution problem in Brazil is extremely serious.

C.To show that industrial growth can cause pollution problems for developing countries.

D.To show that pollution is killing many people and destroying the whole economy of Brazil.小题3: How is the health of the population of Cubatao?

A.There are more heart diseases among people who live near chemical factories.

B.More people suffer from lung diseases because of poisonous matter.

C.Their health is affected by pollutants the same way as that of other Brazilians.

D.Babies there are found not as bright as those who live in other places.小题4:Why do some foreign companies like to set up their plants in Brazil?

A.The investment(投资) environment in Brazil is suitable for them.

B.They will not be severely punished if they cause pollution in Brazil.

C.They can make much money because they do not have to pay Brazilian workers much.

D.They can act in an irresponsible(不负责任的) way in Brazil because there are no pollution laws there.

单项选择题


(由单选和多选组成。)

某市高尔夫球艺有限公司为一般纳税人,下设高尔夫球具生产厂、高尔夫球包厂、高尔夫球生产厂,为国内外客户提供专业的高尔夫个性化产品。2009年10月发生业务如下:
(1)购进原材料一批,取得防伪税控系统开具的增值税专用发票上注明价款230万元,专用发票已经税务机关认证,原材料已验收入库;
(2)本月销售自产高尔夫球包1850只,每只单价为不含税价格2580元;
(3)本月销售自产高尔夫球,单价每枚不含税3800元,开具增值税专用发票上注明销售数量为3500枚,同时收取包装费11.17万元(开具普通发票);
(4)将自产高尔夫球50枚用于赞助某高尔夫运动场,成本15万元;
(5)受托加工特制高尔夫球一批,委托方提供材料成本10万元,收取不含税加工费5万元,没有同类售价;
(6)委托A市区的B公司仿照境外样式加工高尔夫球一批,送出的材料成本2万元,支付的加工费1万元,B公司没有同类售价;取得委托方开具的防伪税控系统增值税专用发票(已经税务机关认证),货已入库。收回后,直接为某俱乐部提供,收取含税价款85080元:
(7)将外购高尔夫球握把,用于连续生产高档高尔夫球杆,全部销售给某高尔夫球商业俱乐部价税合计245万元,约定分2期收款,首次支付价款的80%;
(8)将自产高尔夫球和玩具组装成套礼品套装销售,取得含税收入111.7万元;
(9)月末进口高尔夫球一批,关税完税价格20万元,关税税率40%,取得海关开具的完税凭证;
(10)本期支付电费,取得专用发票,注明价款18万元,支付自来水公司水费,取得增值税专用发票,注明税款0.72万元;
(11)受某高尔夫俱乐部的委托,为其设计高尔夫建筑图纸,取得收入58万元。 (期初外购已税高尔夫球握把的买价127万元;本期购入外购已税高尔夫球握把取得防伪税控系统开具的增值税专用发票上注明的买价118万元,专用发票已经税务机关认证;期末库存外购已税高尔夫球握把买价6万元;高尔夫球及球具的消费税税率为10%,高尔夫球及球具的成本利润率为10%)
根据以上资料回答下列问题:

高尔夫球艺有限公司本期销售环节应缴纳的增值税为( )万元。

A.271.98

B.310.55

C.375.21

D.375.15