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问题 单项选择题

某化妆品生产企业(增值税一般纳税人)委托甲单位加工一批化妆品，发出原材料46800元(含税价)，支付含税加工费用和代垫辅料费11700元，该企业没有同类商品的销售价格，消费税税率为30%，则其组成计税价格为()元。

A.72500

B.89250

C.71428.57

D.83571.43

答案

参考答案：C

解析：组成计税价格=(46800+11700)/(1+17%)/(1-30%)=71428.57(元)。

完形填空

If you go out to the fields at night in spring or summer, you can hear frogs singing 小题1:__ (joy) here and there. It seems as if they were performing a field symphony.

The frog is a good and useful creature that benefits human beings. They can catch fast-moving insects. Each frog eats a large number of pests that are harmful _小题2:__ crops. This little creature is regarded __小题3:_ “the natural enemy of pests”．

小题4:_ now frogs are getting fewer and fewer. This is because they are killed and put on the table as a delicious dish by their chief enemy, human beings. It is __小题5:__ shameless and cruel act, isn’ t it？_小题6:_ cause responsible for the rapid reduction of frogs is that farmers use insecticides (杀虫剂) to kill pests and frogs get killed as a result of drinking poisoned water __小题7:_ eating poison-killed insects.

Something must be done without delay _小题8:_(save) frogs. If we don’t punish those __小题9:_ sell and kill frogs to make money, then one day all of us __小题10:__(punish) by nature for failing to keep the balance of nature.
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单项选择题

在直方图中，矩形的宽度表示(　)。

A．各组的组距

B．各组所属的类别

C．各组的百分比

D．各组的频数
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