某白酒生产企业为增值税一般纳税人，2014年3月份发生下列业务：(1)从农户收购粮食100吨，开具农产品收购发票，注明的买价合计为30万元，支付不含税运费3万元并取得一般纳税人开具的货物运输业增值税专用发票：(2)购买水电等发生支出5万元，但未取得增值税专用发票：(3)提供20万元（不含税）的原材料委托另一企业加工药酒2吨，收回时支付不含税加工费7万元，取得增值税专用发票：(4)本月销售粮食白酒20吨，开具普通发票，取得含增值税价款187.2万元，另收取包装物押金8万元。已知：白酒的消费税税率为20%加0.5元／500克，药酒消费税税率为10%，白酒,药酒和加工劳务的增值税税率为17%，交通运输业增值税税率为11%；该白酒生产企业期初无增值税留抵税额；所取得的增值税扣税凭证：均在当月进行认证并通过。要求：根据上述资料，回答下列问题。
有关该白酒生产企业本月销售20吨粮食白酒的纳税事项，吓列说法正确的是( )。
A:该白酒生产企业就该事项应计算的消费税=(187.2+8)x20%+0.5x2000x20÷10000=41.04（万元） B:该白酒生产企业就该事项应计算的消费税=［187.2+8÷(1+17%)］x20%+0.5x2000x20÷10000=40.81（万元） C:该白酒生产企业就该事项应计算的消费税=(187.2+8)÷(1+17%)x20%+0.5x2000x20÷10000=35.37（万元） D:该白酒生产企业就该事项应计算的消费税=［187.2÷(1+17%)］+8x20%+0.5x2000x20÷10000=35.6（万元）
患者女，36岁，妊娠39周，G3P1。出现宫缩1d，持续约30s，每隔10min左右1次。产妇认为已临产，于是来院就诊。
该产妇进入第二产程时，检查胎心的频率是
A:10min1次 B:15min1次 C:20min1次 D:25min1次 E:30min1次 F:45min1次
Angle错
分类最为简单，常以上,下颌第一磨牙的咬合关系为纲进行划分。
AngleI2类2分类错的特点是
A:上,下颌第一磨牙为中性关系，而其余牙的关系有异常表现 B:上,下第一磨牙为远中关系，伴有不同程度的其他咬合异常表现 C:双侧或一侧上,下颌第一磨牙为远中关系，上颌切牙唇向倾斜 D:双侧或一侧上,下颌第一磨牙为远中关系，上颌切牙舌向倾斜 E:上,下颌第一磨牙为近中关系，伴有不同程度的其他咬合异常表现
Angle错分类最为简单，常以上,下颌第一磨牙的咬合关系为纲进行划分。
伴有下颌后缩面型的是哪一类Angle错
A:AngleI1类错 B:AngleI2类错 C:AngleI3类错 D:AngleI1,I2类错 E:AngleI2,I3类错
全人棉梭织布30S’*30S’/68*68与60s’*60s’/90*88相比，前者纱织较（）（粗or细）Dty弹力汗布，100D+20D与150D+20D相比，前者纱织较（）（粗or细）。
慢跑30S，步行60S，反复10-20次，总时间为12-30min的运动方式是（）.
A:交替跑 B:匀速跑 C:间歇跑 D:原地跑
根据《地区电网调度自动化系统应用软件基本功能实用要求及验收细则》中要求，单次调度员潮流计算时间，基本要求≤30s，争取≤（）s。
A:5； B:10； C:15； D:20。
若DVOR信标与DME信标布置在同一台站，DVOR的莫尔斯识别码产生器每30S产生4次完整的识别码，且它们的识别码工作在“独立”方式，则：（）
A:DVOR每30S辐射5次识别码 B:DVOR每30S辐射3次识别码 C:DVOR每30S辐射4次识别码 D:DVOR每30S辐射1次识别码
{{B}}第二篇{{/B}}
? ?A profound change seems to have taken
place in the economic relationship between Americans and their animals. In 1993,
the pet business was a $16 billion field dominated by mom and pop outfits and
independent veterinarians. Today, it is a $ 23 billion empire.
?
?Nearly 60 percent of Americans live with one or more animals. More than 30
million have dogs, and 27 million have cats. While the overall number of owners
has remained relatively stable since the 1980s, they are spending ever greater
amounts on their animals. Signs of the boom are everywhere. On the retail side,
superstore chains are covering the country.
? ?Americans consider
cats and dogs a "part of the family" rather than property, ?which, legally,
at least, they remain. (Being property themselves, for instance, animals cannot
legally inherit property in wills, though growing numbers of them are being
provided for in estates, and some law firms have developed a specialty in the
area. )
? ?The reasons for this metamorphosis from property to
person are mysterious. No one seems to know exactly why Americans have changed
their views. A decline in warmth among homo sapiens may explain part of the
phenomenon, says attorney Lane Gabeler. She says it actually helps the practice
by giving her people a softer edge. "People hate lawyers, and we look more human
with a dog," Gabeler insists.
? ?On the other hand, there are more
reasons now to own pets than there were a generation ago. Adults in their 20s
and 30s marry and have kids later, leaving more room in their lives to adopt a
beast. Medical research has determined that contact with pets can lower blood
pressure and fend off heart attacks, so more and more of the elderly have
embraced the animal kingdom.
? ?The pet industry is confident that
the future remains bright. On the health insurance side alone, for example, the
market has hardly been scratched. In the United Kingdom, 13 percent of the
country’s 15 million owners have policies, and in Sweden, 57 percent of 7
million have been insured. But in the United States, with a total of 114 million
pets, fewer than 1 percent of pets are covered if they choke on a chicken bone
or try to bite the UPS truck driver. So if the bond between people and their
creatures truly exists, and if that bond keeps deepening economically as well as
emotionally, the next wave of American moguls may well be pet insurance agents
rather ?than Internet pioneers. |
The passage supports which of the following statements?
A:Americans set down pets as property in their wills. B:Most lawyers own pets of one kind or another. C:People in their 20s and 30s give their priority to raising pets rather than having children. D:The number of pets in the U.S. that have insurance policies is less than 1.14 million.
单选题
