问题 单项选择题

进口应税消费品应按组成计税价格计算纳税,组成计税价格公式为()。

A.(成本+利润)÷(1-消费税税率)

B.(材料成本+加工费)÷(1-消费税税率)

C.(关税完税价格+关税)÷(1-消费税税率)

D.销售额÷(1+征收率)

答案

参考答案:C

完形填空
       Body language is very important in communication. Studies  1   that only 7% of the communication in
daily  2   is in words. Westerners expect people  3   at each other  4   the eyes when they talk. If you don't
do that while you   5   , it may show that you do not like the person,  6   that you are not interested in what
the person says. When   7   hands westerners will shake two or three times. Do not shake  8   westerner's
hand for a long time. When a man shakes hands   9   a woman, it is   10   for the woman to hold   11   her
hand first.
       In the west,  12   with one finger at a person while talking   13   means that the person   14   is speaking is criticizing the person who   15   pointed at. Besides this, men in English-speaking countries touch men
much   16   than men touch men in China. But men and women touch each other publicly  17   than men and women touch each other publicly in China. Boy friends and girl-friends often   18   hands, embrace ( 拥抱 ) or kiss in public.
       Good friends often   19   one another with a kiss   20   the cheek, if they are women or of opposite
sexes.
( )1. A. shows       
( )2. A. life         
( )3. A. look         
( )4. A. with         
( )5. A. see something
( )6. A. and         
( )7. A. shaking     
( )8. A. /           
( )9. A. to           
( )10. A. better     
( )11. A. up         
( )12. A. point       
(     )13. A. loudly     
(     )14. A. who         
( )15. A. is         
( )16. A. more       
( )17. A. often       
( )18. A. hold       
( )19. A. greets     
( )20. A. in         
B. show       
B. lives     
B. to look
B. by         
B. read a book
B. but       
B. shaken     
B. a         
B. towards   
B. important
B. on         
B. pointing   
B. fast       
B. whom       
B. are       
B. less       
B. much often
B. touch     
B. greet to   
B. on         
C. have       
C. lives     
C. looking   
C. in         
C. are looking
C. or         
C. shake     
C. the       
C. with       
C. worse     
C. back       
C. pointed   
C. usually   
C. which     
C. was       
C. longer     
C. more often
C. wave       
C. greet with
C. to       
D. has                
D. living            
D. looked            
D. to                
D. are talking        
D. except            
D. being shaken      
D. its                
D. by                
D. impolite          
D. out                
D. points            
D. again              
D. whose              
D. were              
D. harder            
D. too often          
D. show              
D. greet              
D. for                
单项选择题 案例分析题