下列项目所包含的进项税额中，不得从销项税额中抵扣的是( )。

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问题单项选择题

A．生产过程中出现的报废产品

B．用于返修产品修理的易损零配件

C．生产企业用于经营管理的办公用品

D．校办企业生产本校教具的外购材料

答案

参考答案：D

解析：D项为视同销售货物规定中的将自产或委托加工的货物用于非应税项目的情形，因此不得从销项税额中抵扣进项税额。

填空题

Motivation is "the driving force within individuals that impels them to action." And goals are the sought-after results_____(1) motivated behavior.Motivation can be either positive or negative_____(2) direction. We may feel a driving force toward some object or condition, _____(3) a driving force away from some object or condition. For example, a person may be impelled toward a restaurant to fulfill a need, hunger, and away_____(4) an airplane to fulfill a need of safety. Some psychologists refer to positive drives_____(5) needs, wants or desires,_____(6) negative drives as fears or aversions._____ (7), though negative and positive motivational forces seem to differ dramatically_____(8) terms of physical and sometimes emotional activity, they are basically similar in_____(9) they both serve to initiate and sustain human behavior.____(10) this reason, researchers often refer _____(11) both kinds of drives or motives as needs, wants and desires.Goals, _____(12), can be either positive or negative. A positive goal is one toward_____ (13) behavior is directed and it is often referred to as an approach object. A negative goal is _____(14) from which behavior is directed away and it is sometimes referred to as an avoidance object. Since both approach and avoidance goals can be considered objectives of motivated behavior, most researchers refer to_____(15) types simply as goals. Consider this example. A middle-aged woman may wish to remain_____(16) attractive as possible. Her positive goal is to appear desirable, and_____(17) she may use a perfume advertised to make her irresistible. A negative goal may be to prevent her skin_____(18) aging, and therefore she may buy and use face creams._____(19) the former case, she uses perfume to help her achieve her positive goal — attractiveness; in the____(20) case, she uses face creams to help avoid a negative goal — wrinkled skin.

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单项选择题

寄往日本大阪区域二（即由大阪EMS上午10时递的区域）的限时递邮件，每件限重（）千克。

A、３

B、４

C、５

D、６

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