问题 单项选择题

Of all the areas of learning the most important is the development of attitudes. Emotional reactions as well as logical thought processes affect the behavior of most people.
"The burnt child fears the fire" is one instance ; another is the rise of despots like Hitler. Both examples also point up the fact that attitudes stem from experience. In one case the experience was direct and impressive; in the other it was indirect and cumulative. The Nazis were indoctrinated largely by the speeches they heard and the books they read.
The classroom teacher in the elementary school is in a strategic position to influence attitudes. This is true partly because children acquire attitudes from those adults whose word they respect.
Another reason it is true is that pupils often delve somewhat deeply into a subject in school that has only been touched upon at home or has possibly never occurred to them before. To a child who had previously acquired little knowledge of Mexico, his teacher’s method of handling such a unit would greatly affect his attitude toward Mexicans.
The media through which the teacher can develop wholesome attitudes are innumerable. Social studies (with special reference to races, creeds and nationalities) , science matters of health and safety, the very atmosphere of the classroom... these are a few of the fertile fields for the inculcation of proper emotional reactions.
However. when children come to school with undesirable attitudes, it is unwise for the teacher to attempt to change their feelings by cajoling or scolding them. She can achieve the proper effect by helping them obtain constructive experiences.
To illustrate, first grade pupils afraid of policemen will probably alter their attitudes after a classroom chat with the neighborhood officer in which he explains how he protects them. In the same way, a class of older children can develop attitudes through discussion, research, outside reading and all-day trips.
Finally, a teacher must constantly evaluate her own attitudes, because her influence can be deleterious if she has personal prejudices. This is especially true in respect to controversial issues and questions on which children should be encouraged to reach their own decisions as a result of objective analysis of all the facts.

A statement made or implied in the passage is that ______.

A.attitudes can be based on the learning of falsehoods

B.a child can develop in the classroom an attitude about the importance of brushing his teeth

C.attitudes cannot easily be changed by rewards and lectures

D.the attitudes of elementary school-aged children are influenced primarily by their teachers

答案

参考答案:D

解析: 本题考查推理判断。根据第三段第一句“The classroom teacher in the elementary school is in a strategic position to influence attitudes.”可知,小学老师对学生态度的影响起决定性的作用。由此推之,答案是D。

多项选择题

北京某轿车生产企业为增值税一般纳税人,2010年1月生产经营情况如下:
(1)境内采购原材料,取得增值税专用发票,注明增值税730万元;从小规模纳税人购进零备件,取得税务机关代开的增值税专用发票,注明价款800万元;支付水电费取得增值税专用发票,注明增值税共计120万元,其中职工浴室使用5%,企业下属非独立核算酒店耗用水电10%;
(2)进口一辆高档小汽车(消费税税率为40%,进口自用),买价80万元,发生境外运保费8万元,支付卖方佣金2万元。进口境外一套生产线自用,买价280万元,发生境外运保费18万元,支付卖方佣金12万元,运抵厂地,发生运费3万元,取得境内运输的运费发票;
(3)采用分期收款方式销售200辆自产小轿车,合同规定不含税销售额共计3600万元,本月收回50%货款,一次给对方全额开具专用发票;销售800辆商务客车,开具增值税专用发票,注明价款12000万元,支付运输费用150万元、装卸费8万元,取得运输企业开具的运费发票;应客户要求,用一辆自产商务客车改装成救护车,开具普通发票,取得销售收入22.23万元,另收改装费1.17万元;
(4)该汽车厂将4辆自产商务客车奖励给具有突出贡献的科研人员;将1辆自产小轿车赠送某关系单位;将1辆自产小轿车移送给本厂集体福利部门使用;
(5)汽车修配厂提供汽车修理服务,开具的普通发票上注明价款46.8万元;
(6)该汽车厂下属的酒店取得餐饮收入145万元(已经抵扣了餐饮消费卡价值35万元)。本月取得的合规票据均在本月认证并抵扣,自产小轿车消费税税率为9%,商务客车消费税税率为5%,汽车和生产线关税税率均为20%。
根据上述资料和税法的有关规定,回答下列问题:

根据该厂的上述资料和税法的有关规定,下列说法正确的有( )。

A.用自产商务客车改装救护车应缴纳消费税

B.外购生产线境内运费可以抵扣进项税

C.酒店耗用的水费不得抵扣进项税

D.将小轿车移送给本厂福利部门使用,以消费者购置该型号车辆的价格计算缴纳车辆购置税

E.该厂收回的消费卡不计算缴纳营业税

单项选择题