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问题 单项选择题

某外商向国内一加工贸易企业提供价值港币1 000元(当天外汇牌价的买卖中间价为100港币=97元人民币)的塑料玩具样品，要求按样品加工生产。此批玩具样品进口时，海关应按哪种方式办理放行手续( )

A．保税

B．免税

C．按人民币660元为完税价格征税

D．按人民币1 060元为完税价格征税

答案

参考答案：B

解析：[精解] 进出口货样、广告品符合下列情况的，经海关审核数量合理，无论价值大小，均予免征进出口税款：(1)无商业价值和其他用途的(如单只鞋、袜、小块布样、纸样、说明书等)；(2)用于分析、化验、测试品质并在上述过程中耗费掉的；(3)属于来样或去样加工的(包括一般贸易和加工贸易的来样或去样)。

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A Solar-powered Plane---Lowcarbon
Earlier this month, a solar-powered (太阳能动力的)plane called Lowcarbon took off to the sky for the first time. It has passed an important test on the way to travel around the world.
Lowcarbon took off from an airport in Switzerland(瑞士)at 45 km an hour. It slowly rose into the sky.
“There has never been an airplane so big, so light, using so little energy,” said Bertrand Piccard, a leader of the project.
During the 90-minute flight, Lowcarbon did several turns. It climbs nearly 1.6 km above the countryside.
Engineers plan to test a night flight in July. Then they will use the results of the tests to build a second plane. They plan to travel around the world in that plane in 2012. “We want to fly it day and night with no fuel,” Piccard said.
Piccard and pilot Andre Borschberg will take Lowcarbon around the world .They will make a few stops to change places and rest after a long time in the air----and to show off their aircraft.
Lowcarbon flies at 70 kph on average(平均). That is faster than a bike and slower than a car. The pilots will keep it in the air for up to five days at a time.
We Are One---“Expo Through My Eyes”
Sharing offers you more happiness. To celebrate the 2010 Shanghai World Expo, China Daily invites you to share what you’ve seen, heard and experienced at the 6-month international event or Expo-related stories in English. Whether you are an Expo volunteer, a reporter, or a tourist , we’d like you to share with us your Expo experience, as seen through your eyes. So if you would liketo contribute(投稿)，please join us today in sharing the joy!
Topic: 2010 Shanghai World Expo
Language: English only
Length: No more than 1,000 words-
Content: Stories with photos are necessary.
Duration: May 1,2010---October 31,2010
Email-box: expo@chinadaily.com.cn
Reward: In addition to the satisfaction of supporting our work,
---your stories will be published on China Daily’s website;
---you will go in a lucky draw for a prize.
小题1:Which of the following information about the plane Lowcarbon is NOT true?
A．It can fly at 70 km an hour.B．It is solar –powered.
C．It has passed a night-flight test.D．It is slower than a car.
小题2:Lowcarbon is a special plane because________________.
A．it’s made in SwitzerllandB．it has travelled around the world
C．it can do turns in the skyD．it’s big and light, but uses little enegy
小题3:The purpose of the second article is to________________.
A．encourage us to visit Shanghai ExpoB．ask us to be volunteers for Shanghai Expo
C．invite us to write stories about Shanghai ExpoD．tell us to get the lucky prize of Shanghai Expo
小题4:Your stories about the 2010 Shanghai Expo for China Daily___________.
A．can be in ChineseB．don’t need to have photos
C．must be given by postD．should be handed in by e-mail
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单项选择题

已知某投资项目寿命期10年，每年净现金流量10万元，当基准收益率为10％时，项目寿命期结束时恰好将期初一次性投资全部收回，则期初一次性投资为（）万元。

A.100

B.25.94

C.61.45

D.110
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