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问题 填空题

触发对流的抬升条件大多由中尺度系统提供，如（）；（）；（）的外流边界（阵风锋）、海（陆）风锋、重力波等，

答案

参考答案：锋面、干线、对流风暴

阅读理解

My life as a ‘runner’ began by running in a playground near my home in order to lose weight about 2 years ago. As time went by, I found myself so good at running that sometimes, I even forgot how many rounds I ran around the playground.

Thanks to all this practice, I was able to win the 5th place in short course marathon game at ‘BASF Yeosu Site Athletic Competition’ held in October 2002. This event inspired（鼓舞）me to take part in public short-course marathon games such as 10km, 20km and half-course competitions. Finally, in May 2003, I was able to complete a full course （路线） marathon for the first time of my life. My next challenge was the Boston Marathon race, which is the world's oldest and most famous marathon races. To qualify for the Boston Marathon, one should meet the designated time standard of their age group at a certified marathon. So I took part in ChunCheon Marathon in Korea. I had to finish the full coursewithin 3 hours and 30 minutes to meet the time standard for my age group (45 to 49 years old). But to my pleasant surprise, I recorded 3 hours 22 minutes, which is 25 minute faster than my previous best record!

In April 2004, I was finally able to go to Boston. I was very pleased and proud because I could play a role to promote BASF all across the world through this sport. And it really happened! When I ran in the Boston Marathon wearing BASF logo（标记）, people along the streets rooted for me shouting ‘BASF! BASF!’. I was very touched and so proud of my company. Of course I completed the full course successfully. After the game, I was interviewed by Korean local newspapers and had an opportunity to appear on several TV shows, which helped me to promote BASF in the community.

小题1:The author first began running in order to ______.

A．build up his strength

B．prepare for a marathon race

C．lose weight

D．train for a sport meet小题2: From the passage we can learn that BASF is ______.

A．a company

B．a book

C．a piece of sports equipment

D．a city小题3:We learn from the passage that the author is NOW______.

A．in his thirties

B．in his late forties

C．in his twenties

D．in his fifties小题4:According to the passage, the author first took part in a full course marathon in ______.

A．2002

B．2003

C．2004

D．2005
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单项选择题


(每题的备选项中，只有1个最符合题意)

某生产企业为增值税一般纳税人，2003年9月发生下列业务：
1．库存产成品销售业务(税务机关核定的当月应税消费品每件平均售价为18.58元。单价为不含税价格)：
销售给甲公司某应税消费品50000件，每件售价为18元，另外收取运费5850元。
销售给乙公司同类应税消费品15000件，每件售价为20.5元，交给A运输公司运输，代垫运输费用6800元，运费发票已转交给乙公司。
销售给丙公司同类应税消费品650件，每件售价为11元(税务机关认定价格偏低)。
2．其他销售业务：
销售企业已使用过半年的一台设备，取得销售收入30000元，该设备原值为28000元。
销售企业已使用过应纳消费税的小汽车，取得销售收入100000元，账面成本145000元。
为了支持农产品深加工，将企业闲置的一块土地转让给某农场建造加工基地，取得收入480000元。
销售原材料取得收入578300元(开具普通发票)。
3．发给本企业职工上述应税消费品3600件，每件收费7元(税务机关认定价格偏低)。
4．将当月新开发的应税消费品赠送给某单位试用，已知该产品生产成本为20000元，计入营业外支出。
5．8月12日外购原材料一批，取得的增值税专用发票上注明销售额为150000元，增值税税额为25500元。9月20日，企业用该批原材料的20%和一处厂房(账面原值 2000000元，已提折旧800000元，评估价格150000元)向A企业投资，原材料加价10%后作为投资额，合同规定，A企业税后利润的10%分给该企业；9月20日，企业职工食堂装修领用该批原材料的10%。
6．外购材料两批，一批于5日付款购进，7日验收入库，取得的增值税专用发票上注明销售额15700元；另一批于30日购进，尚未验收入库，取得的增值税专用发票上注明销售额37700元，当月未进行认证。外购材料分别支付运输费用1500元和800元(已通过税务机关认证)。
7．外购特种材料，增值税专用发票上注明的销售额560000元。
8．月末盘点时发现上月外购的特种材料被盗(已在上月申报抵扣进项税额)，账面成本32700元(其中包括买价32000元，运费600元，保险费100元)。
9．外购生产用燃料，取得的增值税专用发票上注明销售额40000元，职工浴池耗用燃料价值5000元。
10．从某生产企业购进一批废旧物资作为生产用材料，取得的普通发票上注明的金额 5000元。
(某应税消费品税率为10%，新开发应税消费品的税率为5%，成本利润率为5%，购销业务增值税税率均为17%，本月购进业务除特殊说明外，取得的增值税专用发票均通过认证)
根据上述资料回答下列问题(计算结果保留两位小数)：

本月投资业务，下列说法正确的是( )。

A．应计增值税销项税额为27900元

B．应纳营业税为35400元

C．应计增值税销项税额和应纳营业税合计40500元

D．应计增值税销项税额为5610元
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