问题 单项选择题

应用鸡胚培养立克次体时,鸡胚应置于

A.34~35℃
B.35~36℃
C.35~37℃
D.36~37℃
E.38~39℃

答案

参考答案:E

阅读理解

Reading comprehension.

     The elephant was lying heavily on its side, fast asleep. A few dogs started barking at it. The elephant woke

up in a terrible anger: it chased the dogs into the village where they ran for safety. That didn't stop the elephant.

It destroyed a dozen houses and injured several people. The villagers were scared and angry. Then someone

suggested calling Parbati, the elephant princess.

     Parbati Barua's father was a hunter of tigers and an elephant tamer. He taught Parbati to ride an elephant

before she could even walk. He also taught her the dangerous art of the elephant round-up-how to catch wild

elephants.

     Parbati hasn't always lived in the jungle. After a happy childhood hunting with her father, she was sent to

boarding school in the city. But Parbati never got used to being there and many years later she went back to

her old fife. "Life in the city is too dull. Catching elephants is an adventure and the excitement lasts for days

after the chase," she says.

     But Parbati doesn't catch elephants just for fun. "My work," she says, "is to rescue man from the elephants,

and to keep the elephants safe from man." And this is exactly what Parbati has been doing for many years.

Increasingly, the Indian elephant is angry: for many years, illegal hunters have attacked it and its home in the

jungle has been reduced to small pieces of land. It is now fighting back. Whenever wild elephants enter a tea

garden or a village, Parbati is called to guide the animals back to the jungle before they can kill.

     The work of an elephant tamer also involves love and devotion. A good elephant tamer will spend hours a

day singing love songs to a newly captured elephant. "Eventually they grow to love their tamers and never

forget them. They are also more loyal than humans," she said, as she climbed up one of her elephants and sat

on the giant, happy animal. An elephant princess indeed!

1. For Parbati, catching elephants is mainly to _____. [ ]

A. get long lasting excitement

B. keep both man and elephants safe

C. send them back to the jungle

D. make the angry elephants tame

2. Before Parbati studied in a boarding school, _____. [ ]

A. she spent her time hunting with her father

B. she learned how to sing love songs

C. she had already been called an elephant princess

D. she was taught how to hunt tigers

3. Indian elephants are getting increasingly angry and they revenge because _____. [ ]

A. they are caught and sent for heavy work

B. illegal hunters capture them and kill them

C. they are attacked and their land gets limited

D. dogs often bark at them and chase them

4. The passage starts with an elephant story in order to explain that in India _____. [ ]

A. people easily fall victim to elephants' attacks

B. the man-elephant relationship is getting worse

C. elephant tamers are in short supply

D. dogs are as powerful as elephants

问答题

李某投资开立了甲、乙两个个人独资企业,均为独资性质,均建账设账,账册齐全。 2003年甲企业应纳税所得为2万元,乙企业有关经营情况如下:
(1)取得货物销售收入180万元,其他营业收入20万元。
(2)发生营业成本140万元。
(3)缴纳增值税42万元,营业税费4.1万元。
(4)发生管理费用56万元,其中支付业务招待费用10万元、缴纳个体工商协会会员费0.5万元。
(5)当年向某单位借入资金10万元,支付利息费用1万元,同期银行贷款利息率为4.8%。
(6)全年已计入成本费用的雇员工资24万元(雇员20人,人均月工资1 000元,当地税务机关确定,人均月计税工资标准为800元);计提的三项经费也已计入成本费用。投资者个人每月领取工资5 000元,共开支工资6万元,计入管理费用。
(7)年中一辆小货车在运输途中发生车祸被损坏,扣除已提折旧费,损失达4.5万元,年底取得保险公司的赔款2.5万元。
(8)以乙企业名义对外投资,分得投资收益3万元。
(9)通过当地民政部门对贫困山区捐款5万元。
李某自行计算2003年乙企业应缴纳个人所得税如下。
应纳税所得额=(180+20-140-4.1-56-1-4.5+3-5)万元=-7.6万元
合并甲企业当年应纳税所得为2万元,仍亏损5.6万元,不用缴纳个人所得税。
要求:
(1)正确计算乙企业经营所得应缴纳所得税。
(2)计算李某2003年应缴纳的个人所得税。
(3)指出李某行为属于何种性质,应如何处理。