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问题 单项选择题

下列关于营业税特点的叙述，不正确的是______。

A．一般以营业额全额为计税依据
B．按商品种类设计税目税率
C．计算简便
D．便于征管

答案

参考答案：B

解析：[考点] 本题主要考查的知识点是营业税的特征。
营业税具有以下特点：(1)征税范围广；(2)一般以营业额全额为计税依据；(3)按行业设计税目税率；(4)计算简便，便于征管。

填空题

说出下列体育运动项目中包含的物理知识：投出去的篮球．离开手以后还能继续向运动，是因为篮球具有 _________ ；足球比赛时，运动员所穿鞋子的底部凹凸不平是为了 _________ (增大/减小)摩擦；射箭时，弓能把箭射出去，是因为拉开的弓具有 _________ 能。

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完形填空

Someone says, " 小题1: " But I think time is even more important than money. Why? Because when money is spent, we can get it back. However, when time is gone, it’ll never return. 小题2:

It goes without saying that the time is usually limited (有限的). Even a second is very important. 小题3:

But it is a pity that there are a lot of people who do not know the importance of the time. They spend their limited time smoking, drinking and playing. 小题4:

In a word, we should save time.     小题5:     Remember we have no time to lose.

A．That is why we must not waste time.

B．Time is money.

C．They don’t know that wasting time means wasting part of their own lives,

D．We should make full use of our time to do something useful.E. We should make use of our time to do everything.

F. We shouldn’t leave today’s work for tomorrow.
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