问题 单项选择题

开展核医学工作的,应当具有一定的人员条件,下列说法中不正确的是:()

A.具有中级以上专业技术职务任职资格的核医学医师

B.具有病理学、医学影像学专业技术人员

C.具有大学本科以上学历或中级以上专业技术职务任职资格的技术人员或核医学技师

D.具有中级以上专业技术职务任职资格的核医学维修人员

答案

参考答案:D

阅读理解

阅读理解

    My aunt, Mrs Williams, loved flowers best, and she had a small but beautiful garden. She worked hard  in her garden every day. So the flowers in it were much better than others in summer.    

    One afternoon, her door bell rang, when she opened the door she saw a small boy standing outside and holding a big bunch(束) of beautiful roses in his hand. The boy was about seven years old. He smiled and  called Mrs Williams  politely (礼貌地) .    

    "I'm selling roses. Do you want any?" he said. "I know you love flowers very much,they are quite cheap. One dollar for two bunches. Two dollars for five big bunches. I picked them five minutes ago. "    

    " Oh,my dear boy," my aunt answered. "I can  have as many as I can whenever I want. I don't have to  pay anything for them. Because I have lots in my garden. "     

    "Oh, no, you haven't," said the boy. " They're all here in my hand. "

1.In what season did her flowers grow best?

                                                        ___________________________________.

2. Which is cheaper,one dollar for two bunches or two dollars for five big bunches?

_______________________________________________________________.

3. Who grew these roses?

                                                        ___________________________________.

4. Did Mrs Williams buy these roses?

                                                        ___________________________________.

5. Were there any roses in Mrs Williams' garden at the moment?

                                                        ___________________________________.

问答题

某市A商贸公司为增值税一般纳税人,某年某月相关经营业务如下:
(1)从国内购入已税化妆品一批,取得增值税发票,含税价款117万元;
(2)委托A化妆品厂试制新型化妆品,提供的原材料不含税金额5万元,加工结束向委托方支付加工费1万元和辅助材料费0.5万元,同时将这批化妆品赠送给消费者试用;
(3)将购入的已税化妆品不含税价款2万元用于职工福利;
(4)购进白酒一批,取得增值税专用发票,支付价款200万元、增值税34万元,支付运输单位运输费用2万元;
(5)将购入的白酒和含税价值150万元的化妆品组成套装销售给消费者,当月销售给其他商场并开具增值税专用发票,取得不含税销售额650万元;
(6)销售除化妆品以外的其他商品,开具增值税专用发票,应收不含税销售额300万元,由于月末前可将全部货款收回,给所有购货方的销售折扣比例为5%,实际收到金额285万元;
(注:化妆品消费税税率30%;白酒消费税税率50%;成本利润率是10%;当月购销各环节所涉及到的票据符合税法规定,并经过税务机关认证)
要求:按下列顺序回答问题:
(1)计算A化妆品厂加工环节计算消费税使用的组成计税价格;
(2)计算A化妆品厂加工环节应代收代缴的消费税、城市维护建设税和教育费附加;
(3)计算该公司应缴纳的消费税;
(4)计算该公司实现的销项税额;
(5)计算该公司准予抵扣的进项税额;
(6)计算该公司应缴纳的增值税。