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问题 单项选择题

某学校委托一服装加工企业为其定做一批校服，合同载时原材料金额为80万元由服装加工企业提供，学校另支付加工费40万元。服装加工企业的该项业务应缴纳印花税()

A.240元

B.360元

C.440元

D.600元

答案

参考答案：C

解析：对于由受托方提供原材料的加工、定做合同，凡在合同中分别记载加工费金额与原材料金额的，应分别按“加工承揽合同”、“购销合同”计税，两项税额相加数，即为合同应贴印花;合同中不划分加工费金额与原材料金额的，应按全部金额，依照“加工承揽合同”计税贴花。所以服装企业应该缴纳印花税=80×0.3‰×10000+40×0.5‰×10000=440(元)

单项选择题

经腹输卵管结扎术的禁忌证，错误的是（）

A.24小时内两次体温达37.5℃或以上者

B.全身状况不佳，如心力衰竭、血液病等，不能胜任手术者

C.患严重的神经官能症者

D.患子宫肌瘤、子宫腺肌症者

E.各种疾病急性期，腹部皮肤有感染灶或患急、慢性盆腔炎者
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填空题

Part 4


Questions 26-45


·Read the following text and decide which answer bestfits each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.

How to Tell Which Side You Favor


Brain researcher Ned Herrmann tested more than 7,000 people to find out which side of the brain they favored. He found a p relationship between hemisphere (26) and the way subjects made a (27) : left-brain-oriented subjects were more often lawyers, writers, bookkeepers, doctors, tax experts, etc. —jobs (28) with logical, language-related information. Those who favored the right hemisphere (29) out to be poets, politicians, musicians, architects, entrepreneurs, dancers and (30) —top executives. Herrmann’s studies showed that the most successful people in any (31) are those who use both the left and right brains.
One test for hemisphere dominance is to (32) how you turn your head and eyes when (33) questions asked by someone in front of you. Research suggests that if you generally turn to the left, you have a right-brain (34) ; if you turn to the right, (35) are you prefer work that (36) use of logic or language.
Another test for dominance involves directions for (37) a product. A left-hemisphere- oriented person usually follows instructions in a step-by-step (38) —from written sentence to written sentence. Someone with p right-side input will probably (39) the written directions and assemble the pieces by (40) the diagram or picture.
If you think you’re right-brained, (41) this teaser. Read the sentence below carefully and count the number of f’s:
FINISHED FILES ARE THE RESULT OF YEARS OF SCIENTIFIC
STUDY COMBINED WITH THE EXPERIENCE OF MANY YEARS.
Did you find all six fs If not, don’t be surprised. Only 15 percent of those who take this test (42) .If you counted less than six—most count three—you probably (43) the f in each "of". Since "of" is pronounced "ov", the verbal left hemisphere took the verbal (44) and overrode the right, "seeing" hemisphere; (45) forcing the wrong conclusion.

A．correspondingly

B．hardly

C．increasingly

D．surprisingly
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