问题 判断题

某省一独立核算的煤炭企业,下属一生产单位在外省。2003年该企业开采原煤340万吨 (其中含省外生产单位开采的60万吨),当年销售原煤300万吨(其中含省外生产单位开采的50万吨)。已知原煤每吨单位税额4元,2003年该企业在本省应缴纳的资源税为 1000万元。 ( )

答案

参考答案:

解析: 资源税在开采地纳税。
300-50=250(万吨)
2500000×0.0004=1000(万元)

阅读理解

B

There is an English saying: “laughter is best medicine.” Until recently, few people took the saying seriously. Now however, doctors have begun to look into laughter and the effects it has on the human body. They have found that laughter really can improve people’s health.

Tests were carried out to study the effects of laughter on the body. People watched funny films while doctors checked their hearts, blood pressure, breathing and muscles. It was found that laughter had similar effects to physical exercise. It increases blood pressure, the heart beating and breathing; it also works several groups of muscles in the face, the stomach, and even the feet. If laughter exercises the body, it must be beneficial.

Other tests have shown that laughter appears to be able to reduce the effect of pain on the body. In one experiment doctors produced pain in groups of students who listened to different radio programmer. The group that tolerated the pain for the longest time was the groups which listened to a funny programmer. The reason why laughter can reduce pain seems to be that it helps to produce a kind of chemicals in the brain which diminish both stress and pain.  

As a result of these discoveries, some doctors in the United States now hold laughter clinics, in which they help to improve their patients’ condition by encouraging them to laugh. They have found that even if their patients do not really feel like laughing, making them smile is enough to produce beneficial effects similar to those caused by laughter.

60.Doctors have proved the following EXCEPT that      .

A. smiling does good to health                  B. laughter can be tolerated

C. there is a way to reduce pain                      D. laughter can work the muscles in the feet

61. The main idea of the passage is       .

A. laughter and physical exercise have similar effects on the human body

B. smile can produce the same effects as laughter

C. pain can be reduced by laughter  

D. laughter is the best medicine

62.The underlined word “diminish” is similar to       .

A. test             B. stop                     C. reduce                  D. increase

63. Doctors hold laughter clinics _________.

A. to give better condition to their patients

B. in order to improve patients’ health

C. to make patients smile   

D. to prove smile and laughter have the same effect

单项选择题