对营业税纳税人销售某项不动产价格明显偏低而又没有正当理由的,税务机关应首先按纳税人当

题型:判断题

问题:

对营业税纳税人销售某项不动产价格明显偏低而又没有正当理由的,税务机关应首先按纳税人当月销售的同类不动产的平均价格核定其营业额。( )

考点:会计资格考试初级会计(经济法)初级经济法基础
题型:判断题

下图所示装置先放暗处一昼夜,然后用铝箔纸将甲叶片全部包裹,乙叶片不包裹。在连续照光数天后,摘下甲、乙叶片通过去除叶绿素和漂洗后,再滴加碘液。下列叙述正确的是(  )

A.包铝箔纸的目的是为防止水分散失

B.该实验证明光合作用需要二氧化碳

C.滴加碘液之后,甲叶片呈蓝色,乙叶片呈黄白色

D.该实验证明光合作用的产物需要照光后才能由叶片合成

题型:判断题

Hacking our senses to boost learning power

Some schools are pumping music, noises and pleasant smells into the classroom to see if it improves exam results. Could it work? Why do songs stick in our heads? What does your school smell like? Is it noisy or peaceful?

It might not seem important, but a growing body of research suggests that smells and sounds can have an impact on learning, performance and creativity. Indeed, some head teachers have recently taken to broadcasting noises and pumping smells into their schools to see whether it can boost grades. Is there anything in it? And if so, what are the implications for the way we work and study?

There is certainly some well-established research to suggest that some noises can have a harmful effect on learning. Numerous studies over the past 15 years have found that children attending schools under the flight paths of large airports fall behind in their exam results. Bridget Shield, a professor of acoustics (声学) at London South Bank University, and Julie Dockrell, from the Institute of Education, have been conducting studies on the effects of all sorts of noises, such as traffic and sirens (汽笛), as well as noise generated by the children themselves. When they recreated those particular sounds in an experimental setting while children completed various learning tasks, they found a significant negative effect on exam scores. “Everything points to a bad impact of the noise on children’s performance, in numeracy, in literacy, and in spelling,” says Shield. The noise seemed to have an especially harmful effect on children with special needs.

Whether background sounds are beneficial or not seems to depend on what kind of noise it is — and the volume. In a series of studies published last year, Ravi Mehta from the College of Business at Illinois and his colleagues tested people’s creativity while exposed to a soundtrack made up of background noises — such as coffee-shop chatter and construction-site drilling — at different volumes. They found that people were more creative when the background noises were played at a medium level than when volume was low. Loud background noise, however, damaged their creativity.

Many teachers all over the world already play music to students in class. Many are inspired by the belief that hearing music can boost IQ in later tasks, the so-called Mozart effect. While the evidence actually suggests it’s hard to say classical music boosts brainpower, researchers do think pleasant sounds before a task can sometimes lift your mood and help you perform well, says Perham, who has done his own studies on the phenomenon. The key appears to be that you enjoy what you’re hearing. “If you like the music or you like the sound — even listening to a Stephen King novel — then you do better. It doesn’t matter about the music,” he says.

So, it seems that schools that choose to prevent disturbing noises and create positive soundscapes could enhance the learning of their students, so long as they make careful choices. Yet this isn’t the only sense being used to affect learning. Special educational needs students at Sydenham high school in London are being encouraged to revise different subjects in the presence of different smells — grapefruit scents for maths, lavender for French and spearmint for history.

小题1:The four questions in the first paragraph are meant to ________.

A.create some sense of humour to please the readers

B.provide the most frequently asked questions in schools nowadays

C.hold the readers’ attention and arouse their curiosity to go on reading

D.declare the purpose of the article: to try to offer key to those questions小题2:What does the conclusion of the studies of noise conducted by Bridget Shield and Julie Dockrell suggest?

A.Peaceful music plays an active role in students’ learning.

B.Not all noises have a negative impact on children’s performance.

C.We should create for school children a more peaceful environment.

D.Children with special needs might be exposed to some particular sounds.小题3:Ravi Mehta’s experiment indicates that ________.

A.students’ creativity improves in a quiet environment

B.we may play some Mozart music while students are learning

C.a proper volume of background noises does improve creativity

D.noise of coffee-shop chatter is better than that of construction-site drilling小题4:Towards the positive impact of appropriate background sound and smell on students’ learning and creativity, the author’s attitude is ________.

A.ambiguous

B.doubtful

C.negative

D.supportive小题5:Which of the following is most likely to follow up the research findings?

A.Experts’ research into other senses that can improve students’ grades.

B.More successful examples of boosting learning power by using music.

C.Suggestions for pumping lots of pleasant smells into school campuses.

D.Debates on whether noises can really have positive effect on students’ performance.

题型:判断题

下列不属于商业银行的关系人的是:

A.该商业银行的董事王某的妻子

B.该商业银行的监事陈某任普通职员的公司

C.该商业银行的某信贷业务人员李某

D.该商业银行的经理张某的女儿投资设立的企业

题型:判断题

构成CPU的主要部件是( )。

A.内存和控制器

B.内存、控制器和运算器

C.高速缓存和运算器

D.控制器和运算器

题型:判断题

转移性钙化病灶常见于()

A.心脏

B.肝脏

C.大脑

D.脾脏

E.肺脏

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