某进口设备FPB价为人民币1200万元，国际运费72万元，国际运输保

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问题单项选择题

某进口设备FPB价为人民币1200万元，国际运费72万元，国际运输保险费用4.47万元，关税217万元，银行财务费6万元，外贸手续费19.15万元，增值税253.89万元，消费税率为5%，则该设备的消费税为（）万元。

A．78.60

B．74.67

C．79.93

D．93.29

答案

参考答案：A

解析：

依题意，可根据下列公式：消费税＝×消费税率到岸价(CIF)=离岸价(FOB)+国外运费+国外运输保险费代人数值即得。

改错题

增加：在缺词处加一个漏词符号，并在其下面写出该加的词。删除：把多余的词用斜线划掉。修改:在错的词下面划一横线，并在该词的下面写出修改后的词。

注意：1.每处错误及其修改均限一词。

2.只允许修改10处。多者（从11处起）不计分。

Everyone in our village likes my father, so he has a sense of humor. On other words, he can make

others laugh easy and people feel happy to be around him. I admire him very much and dream of

that some day I will be as humorous as him. I even asked him how have a good sense of humor,

but what she replied disappointed me. “Not someone can be humorous, because those who is

humorous are usually born to be humorous,” he said. However, later, he adds, “But you can be

humorous too if you know a lot of joke.” That’s why now I’m reading a book of jokes.

单项选择题

香菇菌柄与与菌褶着生方式属于（）。

A.离生

B.直生

C.弯生

D.延生