问题 不定项选择

甲有四匹马要卖掉,便对乙方说:"你先牵回去试用一个月,满意的话你就买下,价款5000元。"乙牵回了四匹马,未付款。设马1在试用期间于某日放养时被洪水冲走,该损失应由谁承担()

A.甲

B.乙

C.甲和乙

D.甲或乙

答案

参考答案:A

解析:《合同法》第142条规定,标的物毁损、灭失的风险,在标的物交付之前由出卖人承担,交付之后由买受人承担,但法律另有规定或者当事人另有约定的除外。   《合同法》第140条规定,标的物在订立合同之前已为买受人占有的,合同生效时间为交付时间。所以该案中试用行为并非交付标的。标的物毁损灭失的风险应由原所有权人承担。

阅读理解

US bees operation keeping groups have been attacked seriously by so called Colony (群体)Collapse Disorder.Almost 1/2 of their worker bees have vanished during the past season.This disorder has also been reported in Israel, Europe and South America.Bees fly away from the hive and never return.Sometimes they are found dead; other times they are never found.Many crops and trees depend  on pollination^^}) by bees to help them grow. 

A new report says a virus may be at least partly responsible for the disorder in honey bee colonies in the United States.This virus is called Israeli acute paralysis virus.It was first found in Israel in 2004.lan Lipkin at Columbia University in New York and a team reported the new findings in Science Magazine.Doctor Lipkin says the virus may not be the only cause.He says it may work with other causes to produce the collapse disorder.

The team found the virus in colonies with the help of a map of honey bee genes that was published last year.They examined thirty colonies affected by the disorder.They found evidence of the virus in twenty-five of them, and in one healthy colony.The next step is further testing of healthy hives.

The researchers suggested that the United States may have imported the disorder in bees from Australia.They say the bees may carry the virus but not be affected.

The idea is that unlike many American bees, the ability of Australian bees to fight disease has not been hurt by the varroa mite.This insect attacks honey bees, which could make the disorder more likely to affect a hive.Australian bee producers object to these suspicions.

And some researchers suspect that bee production in the United States is down mainly because of the weather.Honey bees gather nectar from flowers and trees.The sweet liquid gives them food and material to make honey.But cold weather this spring in the Midwest reduced the flow of nectar in many flowers.Many bees may have starved.Dry weather in areas of the country could also be playing apart.

Wayne Esaias is a NASA space agency scientist who keeps bees in his free time.He lives in central Maryland, where he has found that flowers are blooming a month earlier than they did in 1970, which may be partly responsible for the disorder. Wayne Esaias is organizing a group of beekeepers to document nectar flow around the country.

小题1:What is the author’s attitude toward the cause of this disorder?

A.Doubtful.

B.Neutral.

C.Supportive.

D.Negative.小题2:The researchers found the virus sharply by            .

A.studying the published Science Magazine

B.researching the causes of bee death

C.examining some affected colony

D.exploring a connected chart小题3:The passage is mainly developed by             .

A.presenting the effect and analyzing its causes

B.making comparisons between two countries

C.providing data and examples

D.following the time order小题4:How many possibilities may be involved in the bee disorder according to the passage?

A.Three

B.Four

C.Five

D.Six小题5:From the passage we can infer that            .

A.American bees are more likely to defend themselves against hurt from other insects than Australian ones

B.A collection of plants production in U.S ay be influenced by the bee disorder

C.Israeli acute paralysis virus should be responsible for the disorder

D.The solution to the disorder will be found eventually

多项选择题 案例分析题

某市木制品生产企业为增值税一般纳税人,2016年6月份发生如下业务:

(1)从国外进口一台生产设备,关税完税价格为40万元,将该设备从海关运往企业车间,发生运输费取得运输专票注明运输费8万元;另外进口轿车1辆奖励销售经理,关税完税价格为45万元;假设进口关税税率均为20%,轿车消费税税率为25%。

(2)从某农场采购原木一批,取得农产品收购凭证,注明的价款为80万元。

(3)外购三合板一批,取得增值税专用发票,注明价款为30万元,当月装修厂房,领用其中的20%。

(4)年初从林场购进的一批原木因管理不善霉烂,账面成本为9.4万元(含运输费成本0.7万元)。

(5)采取“以旧换新”方式销售某型号的自产家具,新产品的不含税销售额为10万元,旧产品作价6万元,共取得差价款4万元。

(6)向家具商城批发一批实木家具,开具增值税专用发票取得不含税销售收入300万元,收取包装物押金10万元,并单独记账。

(7)本月底采取委托银行收款方式销售自产家具两套,价款12万元,尚未办理托收手续。

(8)本年4月份销售的一套家具,由于质量出现了问题,对方要求给予一定价格折让,已按照规定开具了红字专用发票,发票注明价款为2万元。

(9)销售一台旧设备(购买时未抵扣进项税额),取得收入10万元,并开具了普通发票。

(10)企业下设独立核算的运输车队,为其同行业其他企业提供运输劳务,取得增值税专用发票,注明运输费金额共14万元。

已知:以上取得的有关票据均通过税务机关的认真。根据以上资料,回答下列问题:

下列关于本题业务处理,正确的有()。

A.该企业为奖励员工进口桥车向海关缴纳的增值税,准予作为进项税额抵扣

B.销售购入时未抵扣进项税额的旧设备,应缴纳的增值税为0.16万元

C.年初从林场购进的一批原木因管理不善霉烂,应作进项税额转出

D.采取委托银行收款方式销售的两套家具本月应纳增值税为20.4万元

E.向家具商城批发时收取包装物押金10万元,当期不需并入销售额计税