问题 单项选择题

下列感染性肺炎中,首选青霉素治疗的为()

A.军团菌肺炎

B.肺真菌病

C.病毒性肺炎

D.革兰阴性杆菌肺炎

E.肺炎球菌肺炎

答案

参考答案:E

多项选择题



甲企业为某市一家酒厂,乙企业为一家大型批发企业,甲、乙均为增值税一般纳税人,2008年10月,甲、乙企业发生下列经营业务:
(1) 甲企业的购进业务
外购原材料,取得防伪税控增值税专用发票,注明金额200万元、增值税34万元,运输途中发生损失5%,经查属于非正常损失。外购酒精,取得防伪税控增值税专用发票,注明金额40万元、增值税6.8万元,本月生产领用其中的70%用于勾兑生产白酒。向农民收购一批免税农产品,收购凭证上注明买价40万元,支付运输费用3万元,取得运费结算单据:购进后将其中的60%用于企业职工食堂。购进一批桌椅赠送给希望小学,取得防伪税控增值税专用发票,注明金额4万元、增值税0.68万元。
(2) 甲企业的销售业务
向某商贸企业销售白酒80吨,取得不含税销售额400万元,并负责运输,收取运费35万元、装卸费1.44万元、建设基金1万元。销售干红酒 15吨,取得不含税销售额150万元。将10吨不同度数的粮食白酒组成礼品盒销售,取得不含税销售额120万元。采用分期收款方式向乙企业销售白酒 16吨,合同规定不含税销售额共计80万元,本月收取60%的贷款,其余货款于下月10日收取,由于本月资金紧张,经协商,本月收取不含税货款30万元,甲企业按收到的货款开具防伪税控增值税专用发票。
(3) 乙企业的购进业务
除采用分期付款方式从甲企业购进白酒16吨外,乙企业另从国外进口50箱(标准箱,下同)卷烟,支付价款50万元,支付到达我国输入地点起卸之前运费及保险费共计8万元,关税税率20%。购进其他商品取得防伪税控增值税专用发票,注明金额150万元、增值税25.5万元。
(4) 乙企业的销售业务
10月5日向有长期购销关系的客户赊销白酒18吨,不含税价款108万元,约定10月18日付款,30日客户将款项支付给乙企业,另支付延期付款利息0.468万元。销售其他商品取得不含税销售额400万元。
(5) 乙企业的其他业务
向供货方收取依据销售数量计算的平销返利收入79.56万元,开具普通发票。
本月取得的相关票据符合税法的规定,均在本月认证并申报抵扣。
根据上述资料和税法的有关规定,回答下列问题。

根据税法相关规定,甲、乙企业本月发生上述业务的税务处理,正确的有( )。

A.乙企业取得的平销返利收入应冲减当期进项税额

B.乙企业进口卷烟已纳增值税准予从销项税额中抵扣

C.甲企业将不同度数的粮食白酒组成礼品盒销售,应从高适用税率计算缴纳消费税

D.甲企业用外购酒精生产白酒,外购酒精已纳消费税准予从当期消费税中扣除

E.甲企业购进桌椅赠送给希望小学所支付的进项税额不得从当期销项税额中抵扣

阅读理解

Children at a school in Italy have today begun an experiment to replace all their books with personal computers. The pupils involved will each be given a special laptop that contains their entire courses.

Until today, the Don Milani di Rivoli elementary school in central Turin was like any other. Children turned up, got out their books and pens and began the process of learning. But now, in what's being described as a unique experiment, 60 fifth-grade pupils and a number of third-graders, will start using computers only.

The mini-laptops, which run Windows software, all have a full curriculum programmed into them. The pupils will use the computers to do all their reading and writing. Security systems within the laptops mean the children's access to the Internet is strictly controlled. The machines weigh less than a kilogram, can be dropped from a height of 1.5 metres and are waterproof.

Instead of spending 700 dollars a year on books, the laptops, built by the Italian company Olidata, cost less than 400 dollars. One of the teachers involved in the scheme says that, for the first time, schools will be able to verify in a scientific way how a computer alone can improve the learning process. The experiment, which has the backing of parents, is due to last a year.

In other countries, such a programme is also being carried out. Venezuela is ordering one million low cost laptops for its school children. The machines will be based on the Intel Classmate laptop that has been designed for school children. Many see the deal as a blow for the One Laptop Per Child organization that has also been introducing its child- friendly machine to developing nations.

小题1: Which of the following is TRUE about the mini-laptop?

A.It is heavy for pupils to carry.

B.It can't be damaged by water.

C.It is one and a half meters high.

D.It is easily broken or damaged.小题2: The pupils use the laptop to ____ in class.

A.learn their lessons as an aid

B.have a course named computer studies

C.surf the Internet mainly to find information

D.do what they used to do with books and pens小题3: How much money can a pupil save by using the mini-laptop to replace all the books in a year?

A.Less than 400 dollars.

B.More than 400 dollars.

C.More than 300 dollars.

D.Less than 300 dollars.小题4:Which of the following about the experiment is TRUE?

A.It has been carried out for over one year.

B.It has already turned out to be a success.

C.The pupils' parents are against it in fact.

D.The pupils' parents are supportive to it.