问题 单项选择题

[案例] 患者王某,男,56岁,农民。因“左侧额部起斑疹、渐增大6个月余”就诊。

患者半年前无明显诱因于左侧额部突然出现一绿豆大小的暗红色斑疹,边缘略隆起,表面覆着少许细小白色鳞屑,无痛痒,未予重视。以后皮疹边缘渐向周围蔓延、扩大至甲盖大小,颜色变成灰棕色,且日晒或局部冷热刺激后有瘙痒感。自行外搽0.1%维A酸乳膏,皮疹不见好转。尤其近2个月来,局部皮疹已增大至鸡蛋大小,影响了患者容貌。发病来,患者无长期低热、无头痛头晕、无全身关节酸痛等症状,体重无明显减轻。既往史和个人史无特殊。否认家族遗传病史及类似病史。

本病确诊后最佳的治疗方法是()

A.外用5%氟脲嘧啶软膏

B.液氮冷冻

C.CO2激光

D.微波

E.直线加速器电子束放射治疗

F.手术切除

答案

参考答案:F

解析:

Bowen病的最佳治疗方法为手术切除,因少数病例皮损可有侵袭性生长。皮损较大者手术后可植皮。物理疗法(液氮冷冻、CO2激光或微波)或外用细胞毒性药物制剂对单个、较小的皮损亦有效,缺点是治疗后易复发,难以达到根治疗效。

完形填空
Michael Scofield has won fans all over the world. The star of the hit show Prison Break is kind, clever and good-looking. But what about the man      the character?
Wentworth Miller, the 35-year-old actor who plays Scofield, is a hard guy to figure out. He does not come from a traditional background and doesn’t      a traditional path.
Miller didn’t take a      road to fame. He graduated from Princeton University in 1995 with a degree in English, not a degree in      or film. He didn’t even act when he was in college. His only      experience was in his university’s well-known singing group. Yet, at graduation, Miller still decided to make the      to Hollywood.
Miller has always been     . Although he is American, he was born in Britain when his father was studying there. His family background is a      of cultures. “My father is black and my mother is white. That means I have always been caught in the middle. I could be      one, which can make you feel out of place,” Miller says.
Following his unusual path, Miller did not start trying out for films when he got to Hollywood.    , he worked as a production assistant. Working on production side, he learned a lot about what makes a good    .
In 2002, Miller played a role in the drama Dinotopia. He starred as a shy man. The producers        his performance when they were making Prison Break two years later.
小题1:
A.besideB.behindC.outsideD.after
小题2:
A.shareB.knowC.followD.find
小题3:
A.directB.specialC.wideD.correct
小题4:
A.engineeringB.communicationC.literatureD.theatre
小题5:
A.graduationB.performanceC.production D.education
小题6:
A.moveB.roleC.decisionD.movie
小题7:
A.strangeB.outstandingC.differentD.successful
小题8:
A.mixtureB.resultC.mysteryD.representative
小题9:
A.eachB.eitherC.anotherD.every
小题10:
A.MoreoverB.ThereforeC.InsteadD.Finally
小题11:
A.filmB.actorC.dramaD.director
小题12:
A.deniedB.madeC.recordedD.remembered
单项选择题 案例分析题

甲公司属于以境内外全部生产经营认定为高新技术企业的公司,在2014年年初汇算清缴2013年度企业所得税时,对有关收支项目进行纳税调整,自行将全年会计利润500万元调整为全年应纳税所得额600万元。全年已预缴所得税75万元。税务师事务所检查时,发现甲公司以下几项业务事项:

(1)7月份企业购入机器设备一台,取得增值税专用发票上注明价款50万元,增值税8.5万元,设备使用期为5年,预计无残值。当月投入使用。企业当年已计提了折旧费11.7万元。

(2)8月份为解决职工子女上学问题,直接向某小学捐款40万元,在营业外支出中列支。在计算应纳税所得额时未作纳税调整。

(3)9月份将在建工程应负担的贷款利息10万元计入当年财务费用。在计算应纳税所得额时未作纳税调整。

(4)10月份与具有合法经营资格中介服务机构签订服务合同,合同上注明对方介绍给本企业120万元收入的劳务项目,本企业支付中介服务机构佣金18万元。在计算应纳税所得额时未作纳税调整。

(5)将持有的乙公司10万股股权的80%股权让给丙公司。假定收购日丙公司每股资产的计税基础为7元,每股资产的公允价值为9元。取得丙公司股权支付66万元、银行存款6万元。甲公司认为上述属于免税重组,未作纳税处理。

(6)从境外分支机构取得税后利润70万元(境外缴纳所得税时适用的税率为10%),未补缴企业所得税。

要求:根据上述资料,回答下列问题,每问需计算出合计数。

甲公司境外所得当年应缴纳企业所得税税额为()万元。

A.11.67

B.3.89

C.17.5

D.19.44