问题 单项选择题

下列各项中属于项目计划约束条件的是:()

A.过去业绩的纪录

B.类似项目的财务报告

C.事先确定的预算

D.以前项目的经验

答案

参考答案:C

阅读理解

Antidepressant(抗忧郁)drugs such as Prozac were viewed in the early 1900's as wonder pills that would remove depressive blues for good. But in the past five years, growing scientific evidence has shown these drugs work for only a minority of people. And now a research journal says that these antidepressants can make many patients' depression worse. This alarming suggestion centres on the very chemical that is targeted by antidepressants-serotonin(血清素). Drugs such as Prozac are known as selective serotonin re-uptake inhibitors(or SSRIs). Their aim is to increase the level of this  “feel-good” chemical in the brain.

But the new research, published in the journal Frontiers In Evolutionary Psychology, points out that serotonin is like a chemical Swiss Army knife, performing a very wide range of jobs in the brain and body. And when we start changing serotonin levels purposely, it may cause a wide range of unwanted effects. These can include digestive problems and even early deaths in older people, according to the study's lead researcher Paul Andrews. “ We need to be much more cautious about use of these drugs,” says Andrews, an assistant professor of evolutionary psychology at McMaster University in Ontario, Canada.

Previous research has suggested that the drugs provide little benefit for most people with mild depression, and actively help only a few of the most severely depressed. Famous psychologist Irving Kirsch has found that for many patients, SSRIs are no more effective than a placebo pill. A research in 2010 on Danish children found a small, but significant, increase in the risk of heart problems among babies whose mothers had used SSRIs in early pregnancy. The key to understanding these side-effects is serotonin, says Andrews. Serotonin is also the reason why patients can often end up feeling still more depressed after they have finished a course of SSRI drugs. He argues that SSRI antidepressants disturb the brain, leaving the patient an even greater depression than before.

“After long use, when a patient stops taking SSRIs, the brain will lower its levels of serotonin production,” he says, adding that it also changes the way receptors in the brain respond to serotonin, making the brain less sensitive to the chemical. These changes are believed to be temporary, but studies indicate that the effects may continue for up to two years.

Most disturbingly of all, Andrews' review features three recent studies which, he says , show that elderly antidepressant users are more likely to die earlier than non-users, even after taking other important variables into account. One study, published in the British Medical Journal last year, found patients given SSRIs were more than 4 per cent more likely to die in the next year than those not on the drugs.

“Serotonin is an ancient chemical,” says Andrews. “It is regulating many different processes, and when you disturb these things, you can expect that it is going to cause some harm.”

Stafford Lightman, professor of medicine at the University of Bristol, and a leading UK expert in brain chemicals and hormones, says Andrews’ review highlights some important problems, yet it should also be taken with a pinch of salt. “This report is doing the opposite of what drug companies do,” he says. “Drug companies selectively present all the positives in their research, while this search selectively presents all the negatives that can be found. Nevertheless, Andrews' study is useful in that it is always worth pointing out that there is a downside to any medicine. ” Professor Lightman adds that there is still a great deal we don't know about SSRIs-not least what they actually do in our brains.

When it comes to understanding why the drugs work only for a limited part of patients, U.S.  scientists think they might now have the answer. They think that in many depressed patients, it’s not only the lack of feel-good serotonin causing their depression, but also a failure in the area of the brain that produces new cells throughout our lives. This area, the hippocampus, is also responsible for regulating mood and memory. Research suggests that in patients whose hippocampus has lost the ability to produce new cells, SSRIs do not bring any benefit.

小题1:According to paragraph 2, serotonin, like a chemical Swiss Army knife, can             .

A.make many patients' depression worse

B.cause a wide range of unwanted effects

C.affect human body and brain in various ways

D.provide little benefit for most depressed people小题2:In Stafford Lightman's opinion,                    .

A.drug companies don't know the negative effect of antidepressants

B.Andrews focused on different things from the drug companies

C.scientists have found what SSRIs do in the brain

D.Andrews' research has no medical value小题3:Which of the following is TRUE about SSRIs?

A.They are used to increase the “feel-good” medical in the brain.

B.They can work even when the hippocampus can't produce new cells.

C.They create a risk of heart problems in pregnant women.

D.They are responsible for controlling mood and memory.小题4:What is the text mainly about?

A.The aim of drug companies

B.The function of SSRIs

C.The side-effects of antidepressants

D.The cause of depression

单项选择题

某镇铜矿开采企业为增值税一般纳税人(非东北地区),2005年4月发生下列经营业务:
(1)开采铜矿石5000吨,在邻县收购未税铜矿石3000吨,收购未税锡矿石2000吨,贷款已支付。
(2)进口一台通风机,境外成交价格(POB)10000欧元,支付境外运输及保险费共计1000欧元、境外中介公司经纪费100欧元,企业缴纳进口环节税金后海关放行;支付从报关港口至厂区运费800元人民币,取得税务机关认定的运输企业开具的运费发票。
(3)进口铜矿石1000吨,支付货价10万美元,支付境外运输及保险费1000美元;经海关批准先行申报,申报进口日关税税率为4%,装载矿石的货船申报进境之日关税税率为3%。
(4)采用分期收款方式销售自行开采的铜矿石2000吨,不含税单价45元/吨,合同规定本月收回60%货款,其余款项5月15日之前收回,本月实际收回贷款30000元;销售收购的铜矿石500吨,不含税单价50元/吨;采用托收承付方式销售自行开采的铜矿石 3000吨,不含税单价50元/吨,开具了增值税专用发票,由于购货方资金紧张,无法以货币资金支付贷款,经过多次协商,购货方以15万元的办公楼抵顶贷款。
(5)将开采的未税铜矿石2000吨加工成铜锭,本月将加工的铜锭的20%对外投资,承担投资风险;80%出售,取得不含税销售额172.8万元。
(6)转让一项在建项目,取得销售收入200万元,该在建项目已经完成土地前期开发,未进入施工阶段,前期工程费50万元;支付土地出让金110万元;转让抵债所得的办公楼,取得收入15.5万元。
(7)从一般纳税人购进材料,取得增值税专用发票,注明价款30万元、增值税5.1万元,支付运费1.2万元、装卸费0.1万元、公路建设基金0.8万元,并取得符合规定的运费发票。
(8)从县工具厂(小规模纳税人)购进材料,取得税务机关代开的增值税专用发票,注明价款2000元、增值税120元。
铜矿石资源税单位税额:开采企业所在地税额为1.2元/吨,邻县税额为1.4元/吨。锡矿石资源税单位税额:开采企业所在地税额为0.8元/吨,邻县税额为1元/吨。通风机关税税率为7%。
汇率:1欧元=10.65人民币元,1美元=8.27人民币元。
本月购进货物取得的相关票据,符合条件的均在本月通过认证并抵扣。
根据上述资料,回答下列问题:
附:有关成本利润率和税率
成本利润率

名称成本利润率(%)名称成本利润率(%)
货物10化妆品5
甲类卷烟10鞭炮、焰火5
乙类卷烟5贵重首饰及珠宝玉石6
雪茄烟5汽车轮胎5
烟丝5摩托车6
粮食白酒10小轿车8
薯类白酒5越野车6
其他酒5小客车5
酒精5建筑业10
护肤护发品5销售不动产20

                             消费税税率
税目税率(%)税目税率(%)
雪茄烟25税目贵重首饰及珠宝玉石5
烟丝30鞭炮、焰火15
黄酒240元/吨汽车轮胎10
其他酒10摩托车10
酒精5小轿车8
化妆品30越野车5
护肤护发品8小客车5
啤酒:不含税出厂价格(含包装物及包装物押金)在3000元/吨(含3000元,不含增值税)以上的,定额税率为250元/吨;不含税出厂价格3000元/吨(不含增值税)以下的,定额税率为220元/吨;
汽油:无铅汽油0.2元/升,含铅汽油0.28元/升;
柴油:0.1元/升;
卷烟:调拨价50元/条以上(含50元)的,税率为45%;调拨价50元/条以下,税率为30%。定额税率为每标准箱(50000支)150元;
粮食白酒:比例税率为25%,定额税率为0.5元/斤;
薯类白酒:比例税率为15%,定额税率为0.5元/斤;
小轿车:对生产销售达到低污染排放值的小轿车,准予按应纳税额减征30%的消费税。

该企业本月应纳营业税( )元。

A.107750

B.7752

C.45250

D.100250