问题 单项选择题

在空气污染物检测中,悬浮颗粒物中能用鼻和嘴吸入的那部分颗粒物称为()

A.呼吸性颗粒物

B.可吸入颗粒物

C.胸部颗粒物

D.细颗粒物

E.粗颗粒物

答案

参考答案:B

解析:颗粒物按其粒径大小不同,具有不同的性能,总的原则是粒径越小,进入呼吸道越深。

完形填空
The little boy entered the house unhappily. His mother was  1 cakes in the kitchen. She smiled as she  2 ,but stopped when she saw his face.“Tyler,  3 happened? Is everything okay?”
“Nothing is okay,Mom,” said the boy.” Today, in our science lesson, Mrs Green talked about the 4 .The whole world is getting dirtier and many animals and plants are dying, She wants us to think of something we can do to help. I thought all the way home, but there is  5 I can do to make a difference.”
“Let me tell you a  6 ,”the mother said after thinking  for a while .“ One morning a man was walking down a beach, there he saw thousands of dying starfish(海星) covering the beach, they were pushed up by the   7 . and it was too far for them to make their way back by  8 . The man shook his head as he walked along,“What a pity!So many starfish will die on the beach.” The man felt very  9 for those starfish . He went on walking and just at that time he was  10 to find a boy in front who was throwing the starfish back into the sea as  11 as he could. “How silly you are! My  12 ,” the man said.“There are so many starfish, and can you throw all of them back?” The boy didn’t stop but kept throwing. “  13 I can’t help them all, I can make a difference to this one, and this one, and this one,”said the boy.“Thinking for a moment, the man  14 to help return the starfish to their home. He smiled and said to himself, “Sometimes the biggest lesson in life comes from the   15 person.”
小题1:
A.drinkingB.makingC.sellingD.washing
小题2:
A.turned aroundB.turned downC.turned onD.turned off
小题3:
A.whatB.whenC.whereD.why
小题4:
A.airB.landC.waterD.environment
小题5:
A.somethingB.anythingC.everythingD.nothing
小题6:
A.lieB.jokeC.storyD.way
小题7:
A.windB.rainC.wavesD.sands
小题8:
A.himselfB.itselfC.ourselvesD.themselves
小题9:
A.tiredB.sorryC.happyD.excited
小题10:
A.afraidB.surprisedC.sadD.angry
小题11:
A.slowB.fastC.soonD.high
小题12:
A.fatherB.motherC.sonD.daughter
小题13:
A.OrB.SoC.BecauseD.Though
小题14:
A.beganB.continuedC.forgotD.waited
小题15:
A.shortestB.tallestC.smallestD.biggest
单项选择题

(一)


位于某县的某卷烟厂(一般纳税人)生产销售A级卷烟,同时经营进口卷烟。2011年8月发生如下经济业务:
(1)8月3日,自其他企业购进已税烟丝不含税买价180万元,自某烟丝加工厂购进烟丝不含税买价150万元,上述烟丝均取得增值税专用发票,烟丝于8月10日入库;
(2)8月4日,发往B烟丝加工厂烟叶一批,委托B烟丝加工厂加工烟丝,发生烟叶成本30万元,支付不含税加工费15万元,取得增值税专用发票,该烟丝加工厂同类售价为80万元,当月烟丝收回后全部用于生产卷烟;
(3)8月8日,从国外进口卷烟1000标准箱(每条200支),支付买价1650万元,支付到达我国海关前的运输费用15万元、保险费用12万元;(进口卷烟关税税率为20%)
(4)8月25日,经专卖局批准,销售A级卷烟给各商场1200标准箱,取得不含税销售收入3600万元,由于货款收回及时给了各商场3%的折扣;销售A级卷烟给各卷烟专卖店800箱,取得不含税销售收入2400万元,支付销货运输费用120万元并取得公路内河货物运输业统一发票;
(5)8月26日,没收逾期未收回的A级卷烟包装物押金12.34万元;
(6)8月27日,取得下属非独立核算的专卖店销售卷烟延期付款的补贴收入21.06万元,已向对方开具了普通发票;
(7)8月30曰销售白包卷烟25箱,每箱收入按不含税价2.5万元销售;
(8)以分期付款方式向某烟酒批发企业批发A级卷烟600标准箱,合同规定不含税销售额共计1800万元,本月收取60%的货款,其余货款于下月20日收取。
(8月1日,期初库存烟丝买价200万元,8月31日,期末库存烟丝买价35万元;本期进项税票据均通过认证)
要求:请根据上述资料,按照下列顺序回答问题:

本期进口卷烟应纳关税为( )万元。

A.335.40

B.330

C.332.4

D.336