问题 单项选择题

某化妆品企业于2009年3月8日将一批自制护肤品用于职工福利,该产品无同类消费品销售价格,该批产品成本为10万元,成本利率为5%,消费税税率为8%,该批产品应纳消费税税额为( )万元。

A.0.91
B.0.84
C.0.78
D.0.74

答案

参考答案:A

解析: 组成计税价格=10×(1+5%)÷(1-8%)=11.41万元,该企业应缴纳的消费税=11.41×8%=0.91万元。

完形填空

小题1:______________You don’t show your secret personality when you ’re awake because you can control your behavior, but when you’re asleep, your sleeping position shows the real you. 小题2:          The important position is the one that you go to sleep in.   

If you go to sleep on your back, you’re a very open person. You normally trust people and you are easily influenced by fashion or new ideas. You don’t like to upset people, so you never express your real feelings. 小题3:        

If you sleep on your stomach, you are a rather secretive person. You worry a lot and you’re always easily upset. You’re very stubborn ( 顽固 ) , but you aren’t very ambitious(上进的,有野心的).小题4:_____________ This means that you enjoy having a good time.

   If you sleep on your side, you have usually got a well-balanced personality.小题5:             

  You’re usually careful. You have a confident personality. You sometimes feel anxious, but you don’t often get depressed. You always say what you think even if it annoys people.

A.You’re quite shy and you aren’t very confident.

B.You know your strengths and weaknesses.

C.Normally people seldom change their sleeping position.

D.Everyone has got two personalities — the one that is shown to the world and the other that is secret and real.

E. Maybe you don’t want to make friends with a person who sleeps curled up.

F. You usually live for today not for tomorrow.

G. In a normal night, of course, people frequently change their position.

单项选择题 A1/A2型题