问题 判断题

自由防守队员的换人应计入该队正常换人的次数之内。

答案

参考答案:

单项选择题

某市区酒厂为增值税一般纳税人,2008年12月发生如下经济业务:
(1)销售自产粮食白酒15吨,每吨不含税单价为80000元,收取包装物押金170200元,收取装卸费23400元。
(2)从云南某酒厂购进粮食酒16吨,专用发票上注明每吨不含税进价15000元;当月直接销售 2吨,取不含税收入32000元,其余酒生产全部领用,勾兑38度白酒6吨并直接出售,取得不含税收入380000元。
(3)将自产35度粮食白酒10吨,以成本价每吨 8500元分给职工作年货,对外销售同类粮食白酒不含税单价为每吨19500元。
(4)本月生产销售散装啤酒400吨,每吨不含税售价2850元,并收取每吨包装箱押金175.50元,约定半年期限归还。
(5)该厂生产一种新的粮食白酒,广告样品使用 0.2吨,该种白酒无同类产品出厂价,生产成本每吨35000元。
(6)出售特制黄酒50吨,每吨售价2000元,收取黄酒罐押金1万元,约定3个月后归还。
(7)委托某个体工商业户生产10吨粮食白酒,本厂提供原材料成本为35万元,支付加工费 85060元(含税),收回后封存入库,取得税务机关代开的专用发票。
(8)进口一批葡萄酒,出口地离岸价格85万元,境外运费及保险费共计5万元,海关于12月15日开具了完税凭证。
(9)酒厂将进口的葡萄酒的80%用于生产高档葡萄酒。当月销售高档葡萄酒取得不含税销售额 500万元。
(10)本月从国内购进其他生产葡萄酒材料取得增值税专用发票,注明价款120万元、增值税 20.40万元。
(其他资料:本月初的期末留抵进项税为85000元,本期取得机器修理备件和燃料、易耗品等可抵扣专用发票,通过认证进项税为215480元)
(国家规定粮食白酒的成本利润率为10%,进口环节的关税为50%)
根据以上资料回答下列问题:

该厂当月缴纳的城建税和教育附加为( )元。

A.185214.30

B.162344.18

C.185695.78

D.185696.78

阅读理解

“Children who eat less salt and drink fewer sugar-sweetened soft drinks may significantly lower their risks of obesity,” researchers recently reported in the journal Hypertension.

“Sugar-sweetened soft drinks are a significant source of calorie intake in children,” said Feng J. He, a researcher at St George’s University of London, England. “It has been shown that sugar-sweetened soft drink consumption is related to obesity in young people.” They wanted to know whether there is a link between salt intake and sugar-sweetened soft drink consumption.

Dr He and colleagues analyzed data from a 1997 national survey of more than 2,000 people between 4 and 18 in Britain. “We found that children eating a lower-salt diet drank less fluid,” said He. “From our research, we estimated that 1 gram of salt cut from their daily diet would reduce fluid intake by 100 grams per day.”

The researchers also found that children eating a lower-salt diet drank fewer sugar-sweetened soft drinks. From their research, they predicted that reducing salt intake by 1 gram each day would reduce sugar-sweetened soft drink consumption by 27 grams per day, after. “If children aged 4 to 18 cut their salt intake by half, there would be a decrease of about two sugar-sweetened soft drinks per week per child, so each child would decrease calorie intake by almost 250 kilocalories per week,” Dr He said.

In previous studies, researchers found that a low-salt diet lowers blood pressure in children, and prevents the development of high blood pressure later in life. “Both high blood pressure and obesity increase the risk of having strokes and heart attacks,” Dr He said.

Dr He recommends that parents check labels and choose low-salt food products. “Small reductions in the salt content of 10 to 20 percent cannot be detected by the human salt taste receptors (感受器) and do not cause any technological or safety problems,” Dr He said.

小题1:According to the passage, obesity is directly linked to ______.

A.high-salt foods

B.sugar-sweetened soft drinks

C.high blood pressure

D.strokes and heart attacks小题2:Compared with previous studies, the recent one found that ______.

A.a lower-salt diet may mean less sugar-sweetened soft drink consumption

B.a low-salt diet keeps children out of high blood pressure

C.children face the risk of having strokes and heart attacks

D.low-salt food products do not do harm to people’s health小题3:Which of the following statements would Dr He agree to?

A.The less salt people eat, the healthier people become.

B.Children should reduce fluid intake in their daily life.

C.No high-salt food products will be available in shops.

D.A low-salt diet may prevent both high blood pressure and obesity.小题4:After reading the passage, who should take effective action?

A.Children.

B.Parents.

C.Doctors.

D.Researchers.