问题 单项选择题

甲商场为小规模纳税人,2005年3月其销售额为8万元(含增值税),该商场该月应纳增值税( )万元。

A.0.48

B.0.32

C.0.45

D.0.31

答案

参考答案:D

解析: 本题旨在考查商业企业小规模纳税人应纳增值税额的计算。甲商场应纳增值税额= 8÷(1+4%)×4%=0.31(万元)。故此题应选D选项。

单项选择题

Few scientific fields are as full of risk as that of research into human intelligence. The two questions that (1) over and over again are "is it a result of nature or nurture" and "does race make a difference"

Making (2) comments about the second question can be a (3) move, as James Watson, a co-discoverer of DNA structure, recently found. He suggested that he was " (4) about the prospect of Africa" (5) "all our social policies are based on the fact that their intelligence is the same as ours (white people) (6) all the testing says not really". Such (7) by Dr. Watson are not merely (8) , they are scientifically weird. If the term (9) has any useful scientific meaning, then Africa, the continent where modern humanity began, is most racially diverse. The resulting (10) among the public forced Dr. Watson to leave his laboratory.

(11) , the study of the first question (12) between intelligence and genetics— has some wiser practitioners. One of them, Terrie Moffitt, of King’s College, has just (13) a project judging the relative importance of nature and nurture. Dr. Moffitt’s team (14) the effect on intelligence of breastfeeding, but in a genetic context. Previous studies have shown that breastfed children are more intelligent, (15) about six IQ points, than those given baby formulas.

The team, however, (16) the involvement of a gene called FADS2, which comes in two varieties, known as C and G. The researchers (17) if these two varieties interacted differently with breast milk. (18) on data from two groups of people, they found that the intelligence increase associated with breastfeeding only happened to people having (19) at least one copy of the C variety. The effect did not. (20) on the social classes or IQs of the parents.

9()

A.intelligence

B.prospect

C.society

D.race

单项选择题