问题 单项选择题

某油田2012年1月生产原油50万吨,其中20万吨用于销售,单价5000元/吨,收购联合企业同品种的已税原油3万吨,收购价3500元/吨。该油田当月应纳资源税()万元。(原油资源税税率5%)

A.750

B.5000

C.5525

D.5750

答案

参考答案:B

解析:

原油应纳资源税的计算不依据生产量或购买金额,而是按照销售量乘以单位作为计税依据。应纳资源税=5000×20×5%=5000(万元)。

阅读理解

阅读理解。

     How do you remember the way to your house? Where do dreams come from? It is your brain (大脑) that

does these things. A British scientist showed that "sleep can improve one's memory." It's not a dream for

students to study when they sleep. In fact, your brains is working day and night. If you learn words before

bed, a certain part of the brain may help you to remember the words while you sleep. What's more, another

scientist in the USA found that there was a "talent button (天才按钮)" in the human brain. It might make a

person more talented.

    There are more interesting things about the brain. Your brain uses less energy than a fridge light. Just two

bananas can give the brain enough energy to work for a whole day. According to some scientists, yawning (打哈欠) keeps our brains "cool", which makes us think quicker.

     Here are some pieces of advice to keep a good brain:

     ● Eat healthy food.

     ● Get a lot of playtime or exercise. 

     ● Don't drink or smoke. 

     ● Use your brain a lot.

1. A British scientist found out that ________ could improve our memories.

A. drink

B. dreams

C. sleep

D. bananas

2. According to the passage, if we want to have a good brain, we should ________.

A. use our brains more

B. sleep fewer hours

C. work longer hours

D. remember fewer things

3. Which of the following is TRUE according to the passage?

A. Our brains only work in the daytime.

B. Our brains need much energy every day.

C. Smoking can keep our brains healthy.

D. Getting exercise is good for our brains.

问答题 简答题