问题 单项选择题

下列抗结核药物中,不属于杀菌药的是()

A.异烟肼

B.利福平

C.链霉素

D.吡嗪酰胺

E.乙胺丁醇

答案

参考答案:E

阅读理解

Everybody has had at least one experience from which he knows the meaning of life. This time, which took place several years ago, but seems as if it just happened.

On an afternoon several years ago, my brother-in-law opened the bottom drawer of my sister’s dress and picked out a beautiful skirt. “ Jan bought this the first time we went to New York, at least 8 or 9 years ago. She never wore it. She was saving it for a special occasion.” he said.I guess this was the occasion: it was the funeral of my sister, after her unexpected death.

He took the shirt and put it on bed, with the other clothes we were taking to the funeral. Then he closed the drawer and turned to me, “Don’t ever save anything for a special occasion. Every day you’re alive is a special occasion.”

I’m thinking about his words, and they’ve changed the way I live my life. I’m spending more time with my family and friends and less time in committee meetings. Whenever possible, life should be a kind of experience to enjoy, not to suffer. “Someday ”and “one of these days ”are losing their importance  on my vocabulary. If it’s worth seeing or hearing or doing, I want to see and hear and do it now.

Ever since that day, I have been trying very hard not to put off, hold back or save anything that would add laughter and color to our lives. Every morning when I open my eyes, I tell myself that every day, every minute, every breath, truly is a gift. So cherish every day and find the true meaning of your life.

小题1:Why did Jan buy the beautiful skirt but didn’t wear it?

A.She waited for a special occasion to wear it on.

B.She wanted to keep it for someone else.

C.She saved it till she grew up.

D.She would give it to herself as a gift some day.小题2:What does the underlined word “cherish” mean?

A.Treasure.

B.Waste.

C.Own.

D.Save小题3:From his experience, the author learns that_______.

A.everybody can have a happy life through efforts

B.every day in our lives is worth cherishing

C.enjoying ourselves is the most important thing in our lives

D.everybody will have some things left to do after his death小题4:What’s the best title for this passage?

A.Every Day IS a Gift

B.My Sister Jan

C.What Is the Meaningful Life like

D.The Most Important Time in Your Life

单项选择题

(一)


某酒厂(位于市区)为增值税一般纳税人,主要生产销售各类白酒,2011年10月经营情况如下:
(1)从某酒厂购进60吨酒精,取得普通发票,注明价款21.40万元;从农业生产者手中收购粮食600000斤,收购凭证上注明支付金额30万元,支付运输费用2万元、装卸费0.5万元,运输途中损失4000斤(运输途中管理不善造成);购入生产用煤,取得增值税专用发票,注明价款10万元、增值税1.3万元,支付运输费用4万元,取得合法货运发票;从生产性小规模纳税人购进劳保用品,取得税务机关代开的增值税专用发票,注明价款1.5万元。
(2)销售瓶装粮食白酒20000斤,开具增值税专用发票,取得销售额31万元,收取包装物押金3.51万元;销售散装薯类白酒20000斤,开具普通发票,取得销售收入24.57万元;向当地白酒节捐赠特制粮食白酒500斤;用5吨特制粮食白酒与供货方换取原材料,合同规定,该特制粮食白酒按平均售价计价,供货方提供的原材料价款20万元,供货方开具了税款为3.4万元的增值税专用发票,酒厂开具了税款为3.74万元的增值税专用发票,特制粮食白酒最高售价25元/斤,平均售价22元/斤(售价为不含增值税售价)。
(3)将试制的新型号干红酒10000斤发给职工作为福利,成本价1.4万元,该产品无同类产品市场价格。
(4)受托为某县城甲企业加工酒精4吨,甲企业提供的材料成本9万元,酒厂开具增值税专用发票,取得加工费0.5万元、增值税0.085万元。
(5)将自产的一批材料和闲置的一处仓库对外投资,材料成本32万元;仓库账面净值80万元,市场销售价格86万元,双方共同承担投资风险。
(6)转让6年前建造的办公楼,取得销售收入1500万元,建造该办公楼支付工程价款900万元,重置成本1200万元,账面原值905万元,已提折旧45万元。
(7)当月台球馆开业,取得票价收入9万元,台球馆销售香烟取得收入0.8万元,销售饮料取得收入0.5万元,销售毛巾等日用品取得收入0.3万元。把一间办公室出租,取得租金0.4万元;本月支付台球馆工作人员工资1万元,设备维修费0.7万元(台球馆营业税税率5%)。
(8)生产车间领用煤炭600吨,职工食堂及浴池领用外购煤炭10吨,每吨不含税价格400元。
(9)经批准进口一台小汽车自用,成交价格为境外离岸价格(FOB)2.6万美元,境外运费及保险费共计0.4万美元。
(10)月初库存外购已税酒精3吨,每吨不含增值税单价3600元,月末库存外购已税酒精4吨。因为管理不善库存的粮食发生霉烂,成本6.09万元;丢失上月从一般纳税人购进的煤炭,账面成本2万元。
有关票据均在当月通过税务机关的认证并抵扣,小汽车关税税率为50%,消费税税率为9%,汇率1美元=7元人民币。
根据上述资料回答下列问题:

该酒厂应纳营业税( )万元。

A.30.55

B.77.20

C.79.85

D.75.55