问题 多项选择题

下列关于销售额确定的说法中,正确的有()。

A.航空运输企业的销售额,不包括代收的机场建设费和代售其他航空运输企业客票而代收转付的价款

B.一般纳税人提供客运场站服务,以其取得的全部价款和价外费用,扣除支付给承运方运费后的余额为销售额

C.纳税人提供知识产权代理服务,以其取得的全部价款和价外费用,扣除向委托方收取并代为支付的政府性基金或者行政事业性收费后的余额为销售额

D.融资性售后回租业务,以收取的全部价款和价外费用,扣除支付的借款利息、发行债券利息、保险费、安装费和车辆购置税后的余额为销售额

答案

参考答案:A, B, C

解析:选项D,融资性售后回租业务,以收取的全部价款和价外费用,扣除向承租方收取的有形动产价款本金,以及对外支付的借款利息、发行债券利息后的余额为销售额

阅读理解

Something in chocolate could be used to stop coughs and lead to more effective medicines, say UK researchers.

Their study found that theobromine(可可碱), found in cocoa, was nearly a third more effective in stopping coughs than codeine, which was considered the best cough medicine at present.

The Imperial College London researchers who published their results online said the discovery could lead to more effective cough treatment. “While coughing is not necessarily harmful it can have a major effect on the quality of life, and this discovery could be a huge step forward in treating this problem,” said Professor Peter Barnes.

Ten healthy volunteers were given theobromine, codeine or placebo, a pill that contains no medicine, during the experiment. Neither the volunteers nor the researchers knew who received which pill. The researchers then measured levels of capsaicin, which is used in research to cause coughing and as a sign of how well the medicines are stopping coughs.

The team found that, when the volunteers were given theobromine, the capsaicin needed to produce a cough was around a third higher than in the placebo group. When they were given codeine they needed only slightly higher levers of capsaicin to cause a cough compared with the placebo.

The researchers said that theobromine worked by keeping down a nerve activity(神经活动), which cause coughing. They also found that unlike some standard cough treatments, theobromine caused no side effects such as sleepiness.

小题1:According to Professor Barnes, theobromine ______.

A.cannot be as effective as codeine

B.can be harmful to people’s health

C.cannot be separated from chocolate

D.can be a more effective cure for coughs小题2:What was used in the experiment to cause coughing?

A.Theobromine.

B.Codeine.

C.Capsaicin.

D.Placebo.小题3:We learn from the text that volunteers in the experiment _____.

A.were patients with bad coughs

B.were divided into the three groups

C.received standard treatments

D.suffered little side effects小题4:Which of the following would be the best title for the text?

A.Codeine: A New Medicine

B.Chocolate May Cure Coughs

C.Cough Treatment: A Hard Case

D.Theobromine Can Cause Coughs

判断题