问题 单项选择题

下列税金,可能在“主营业务税金及附加”中列支的是( )。

A.耕地占用税

B.消费税和营业税

C.契税

D.印花税和土地使用税

答案

参考答案:B

解析: A 耕地占用税计入“在建厂程”或“固定资产”科目核算;
C 契税在“固定资产”、“无形资产”科日核算;
D 印花税和土地使用税计入“管理费用”科日核算。

阅读理解

阅读理解

      1     But science may have just proved them right - because beautiful women are more likely to have

daughters than their plainer counterparts, according to a study.

     As parents tend to pass on genes that determine looks, this could result in handsome men becoming

rather thin on the ground.     2     For example, Yasmin Le Bon is signed to the same modelling agency

as daughter Amber, and Jerry Hall's daughters Elizabeth and Georgia Jagger have both taken to the

catwalk.

     Dr Satoshi Kanazawa, of the London School of Economics, analysed data from a survey of 17,000

babies born in Britain in March 1958 and tracked them throughout their lives.     3     When they reached

45, they were asked about the gender of any children they had.

     Those rated as attractive were equally likely to have a son or daughter as their first child - but the

unattractive sorts were more likely to have a son.   4   

     Dr Kanazawa believes that parents tend to produce children who benefit from their own

features.    5     So it pays for attractive women to have daughters.But couples blessed with strength

and aggression rather than looks are better off having boys, as these characteristics are of more use to

males.

A.Women are becoming more beautiful over the generations because attractive women have more

children than plain ones.

B.Single girls have always complained that good-looking men are difficult to find.

C.Beauty is of more benefit to a woman than a man.

D.At the age of seven, their attractiveness was rated by their teachers.

E.Put another way, the beautiful women were more likely to have daughters.

F.And it may also explain why many models have daughters who follow in their fascinating footsteps.

G.Famously good-looking parents like Tom Cruise and Katie Holmes are more likely to have girls than

uglier couples.

问答题 简答题