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问题 判断题

某设备制造厂与昆达进出口公司签订购买价值1000万元的设备合同，为此向银行签订借款1200万元的借款合同。后因故购销合同作废，改签融资租赁合同，租赁费500万元。该厂一共应缴纳印花税3850元。( )

答案

参考答案：对

解析： 修配厂共签订三个印花税应税合同，一是购销合同，印花税为1000万元×0.03%＝ 3000(元)，虽然该购销合同后来作废，但纳税义务已在签订合同时产生；二是借款合同，印花税为1200万元×0.005%＝600(元)；三是融资租赁合同，属借款合同，印花税为500万元× 0.005%＝250(元)。三者合计共应缴印花税3850元。

阅读理解与欣赏

迟到(节选)

       虽然迟到了，但是，老师并没有罚我站，这是因为下雨天可以原谅的(原委   缘故)。     

       老师教我们先静默再读书，坐直身子，手背在身后，闭上眼睛，静静地想五分钟。老师说：“想想看，你是不是听爸妈和老师的话？昨天留的功课有没有做好？今天的功课全带来了吗？早晨跟爸妈有礼貌地道别了吗？……”我听到这儿，鼻子(不禁  不尽)抽搭了一大下，幸好我的眼睛是闭着的，泪水不(置于  至于)流出来。    

       正在静默的当儿，有人(    )了我的肩头一下，我急忙(    )开了眼，原来是老师(    )在我的位子边。他用眼势告诉我，让我向教室的窗外(    )去。我猛一转头看，是爸爸那瘦高的影子!    

1．用“＼”划掉第1，2自然段括号里不正确的词语。

2．在第3自然段的括号里填上合适的动词。   

3．省略号有下面几种用法，下面三句话，各属于哪种？请将选项填到括号里。   

     A．表示语气的断断续续    B．表示话未说完    C．表示引文中的省略部分    D．表示列举的省略   

     (1)只听他在摇头晃脑地背着：“远上寒山石径斜……”    (    )    

     (2)“你们要……好好学习……将来……”    (    )    

     (3)今天的功课全带来了吗？早晨跟爸妈有礼貌地道别了吗？……    (    )    

4．老师还会说些什么？请你发挥想象，把作者没有写出来的话补充完整。

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单项选择题

FREEZING FOOD　　The discovery of freezing has changed our eating habits more than any other related invention. Because many foods contain large amounts of water, they freeze solidly at or just below 32 degrees Fahrenheit. When we lower the temperature to well below the freezing point and prevent air from penetrating the food, we retard the natural process of decay that causes food to spoil. Freezing preserves the flavor and nutrients of food better than any other preservation method. When properly prepared and packed, foods and vegetables can be stored in the freezer for one year.　　Most vegetables and some fruits need blanching before they are frozen, and to avoid this step would be an expensive mistake. The result would be a product largely devoid of vitamins and minerals. Proper blanching curtails the enzyme action, which vegetables require during their growth and ripening but which continues after maturation and will lead to decay unless it is almost entirely stopped by blanching. This process is done in two ways, either by plunging vegetables in a large amount of rapidly boiling water for a few minutes or by steaming them. For steam blanching, it is important that timing begin when the water at the bottom of the pot is boiling. Different vegetables require different blanching times, and specified times for each vegetable must be observed. Under-blanching is like no blanching at all, and over-blanching, while stopping the enzyme action, will produce soggy, discolored vegetables.

Why does the author mention 32 degrees Fahrenheit

A．To suggest the storage temperature for most foods

B．To identify the freezing point of water

C．To state the correct setting for a freezer

D．To give the temperature for blanching
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