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问题 单项选择题 B型题

孕期总能量需要增加，据估计孕期总能量应增加（）

A.45MJ

B.148.5MJ

C.169MJ

D.33MJ

E.350MJ

答案

参考答案：E

解析：孕期总能量需要增加，包括提供胎儿生长，胎盘、母体组织增长，孕妇体重增长，蛋白质、脂肪贮存以及增加代谢所需要的能量。据估计，孕期总能量需要增加350MJ，其中148.5MJ用于代谢，169MJ用于脂肪和组织合成，33MJ用于从膳食能量转变为可代谢的能量。

问答题

(a) During the month of February 2009, Company C, a motor vehicle manufacturing company, carried out the following transactions:(1) Imported engines for production purposes for the equivalent of RMB 2,000,000 (including freight and insurance to the Chinese port). Company C paid a further RMB 10,000 (including value added tax (VAT)) to transport the engines from the port to its warehouse.(2) Purchased raw materials for RMB 800,000 (excluding VAT) and received a discount of 2% from the supplier for early payment. Company C paid transportation costs of RMB 8,000 (excluding VAT) and an insurance fee of RMB 5,000 in relation to the delivery of the raw materials to its warehouse.(3) Sold 200 of Model A motor vehicles at RMB 150,000 each (including VAT).(4) Sold ten Model A motor vehicles to its own staff at their cost of RMB95,000 (excluding VAT) each.(5) Company C is testing the performance of a new design of motor vehicle (Model B). Five Model B motor vehicles were taken for self-use. The cost per unit of Model B motor vehicles is RMB 130,000 (excluding VAT); no market price has yet been set for these vehicles.Required:Calculate the consumption tax (CT) and value added tax (VAT) payable by Company C for each of the transactions (1) to (5) in the month of February 2009, clearly identifying where no tax is payable.Note: you should assume that:(1) The tariff for all kinds of imported goods is 25%.(2) Consumption tax (CT) is 10% for all types of motor vehicle.(3) The deemed profit rate for the Model B motor vehicles is 8%. (11 marks)
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单项选择题 配伍题

一侧声带癌（Tis、Tla），未累及前连合或声带突，声带运动正常者（）。

A.喉显微CO2激光手术

B.喉裂开声带切除术

C.声门上水平半喉切除术

D.垂直半喉切除术

E.放射治疗
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