问题 单项选择题

不属于进口设备抵岸价的是( )。

A.外贸手续费

B.海关监管手续费

C.车辆购置附加费

D.供销部门手续费

答案

参考答案:D

解析: 进口设备抵岸价见下表所示:

序号

费用名称

计算式

备注

(1)

货价(FOB)

原币价格(美元)×人民币汇率(中间价)

习惯称为离岸价

(2)

国外运费

(1)×运费率或运量×单位运价

(3)

运输保险费

[(1)+(2)]×保险费率

(4)

到岸费

(1)+(2)+(3)

又称为关税完税价格

(5)

银行财务费

(1)×银行财务费率

(6)

外贸手续费

(4)×外贸手续费率

(7)

关税

(4)×关税税率

(8)

消费税

[(4)+(7)]×消费税税率÷(1-消费税税率)

对汽车等设备征收

(9)

增值税

[(4)+(7)+(8)]×增值税税率

基本税率17%

(10)

海关监管手续费

(4)×海关监管手续费率

一般为0.3%

(11)

车辆购置附加费

[(4)+(7)+(8)+(9)]×进口车辆购置附加费率

(12)

原价(抵岸价)

(4)+(5)+(6)+(7)+(8)+(9)+(10)+(11)

从表中可以看出,选项D不在该范围。因此选项D为正确答案。

判断题
完形填空

If you asked high school girls to name their favorite sports, most would probably say basketball or volleyball. I happen to be one of the few girls who would __36_: surfing (冲浪运动). But isn’t that a boy thing? Some people __37_. Most certainly not.

I started surfing about five years ago and__38_in love with the sport on the very first day. Riding that first __39_ was the best feeling I had ever experienced.

When I try to __40_ surfing with other things, I find it very difficult because, in my __41_, there’s nothing like it. It involves (牵涉到) body, __42_, and soul. There’s sand between my toes and cool, salt water all __43_ us. The feeling I get when I’m surfing across that __44_, becoming one with the__45_, is like I’m weightless.

The one thing I can __46 from surfing and not any other sport is endless challenge(挑战). You can never be the “best suffer” because the ocean __47__ an uncountable variety of waves that nobody can ever master. The variations of surfing styles are wonderful. Some suffers are free and flowing; others are very aggressive(活跃有力的) and __48__. All of these things attract me to surfing and make it __49__ from any other sport.

I’ve __50__ to tell every girl I know to do something that people don’t think girls can do. It’s part of being human to advance to new __51__, so shouldn’t it be expected that girls should step up and start __52__ the limits(极限) of things boys and men used to dominate(主宰)?

There’re women __53__ side by side with the President of our country, so why not side by side with the boys __54__ the football team or out in the water surfing? Give girls a chance to __55__, and they will.

36.A. tell       B. answer           C. give          D. realize                                             

37 A. wonder    B. understand        C. reply         D. believe                                               

38 A. stayed     B. came            C. dropped       D. fell                                                   

39 A. wave      B. storm            C. sail           D. boat                                                         

40 A. bring      B. connect          C. compare       D. tie                                                         

41 A. work      B study             C. holiday       D. life                                                        

42 A. mind      B. effort            C. health         D. time                                                          

43 A. along      B. above            C. around       D. by                                                                

44 A. beach     B. water            C. board         D. lake                                                           

45. A. sky       B. world           C. earth          D. ocean                                                        

46. A. take       B. get              C. make         D. keep                                                  

47. A. catches     B. includes         C. offers         D. collects                                                     

48. A. sharp       B. great            C. hard          D. calm                                                    

49. A. known      B. right            C. far           D. different                                                

50. A. chosen      B. tried            C. learned       D. promised                                                  

51. A. levels       B. points           C. steps         D. parts                                                    

52. A. reaching     B. accepting        C. pushing       D. setting                                                       

53. A. sitting      B. walking          C. fighting       D. working                                                       

54. A. of        B. from              C. on           D. with                                                          

55. A. think      B. succeed          C. perform       D. feel