位于A镇的某原煤生产企业为增值税一般纳税人.2014年3月份发生以下业务:(1)购进

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问题:

位于A镇的某原煤生产企业为增值税一般纳税人.2014年3月份发生以下业务:(1)购进挖掘机一一台,取得增值税专用发票上注明增值税税款为10.2万元;支付不含增值税运费2.55万元,取得一般纳税人开具的货运增值税专用发票。(2)购进一批辅料,取得增值税专用发票上注明的税额为8万元,支付不含增值税运费1.8万元,取得一般纳税人开具的货运增值税专用发票;月底盘点时发现该批辅料因管理不善已经毁损20%。(3)开采原煤10000吨,销售9000吨,每吨不含税单价500元;为职工宿舍供暖,使用本月开采的原煤200吨。(4)销售开采原煤过程中产生的天然气125千立方米,取得不含税销售额25万元。已知:原煤适用的增值税税率为17%,交通运输业适用的增值税税率为11%;该企业所在地原煤资源税税额为5元/吨,天然气资源税适用税率为5%。要求:根据上述资料,回答下列问题。

有关该企业本月可以抵扣的增值税进项税额,下列计算正确的是()。

A.10.2+2.55×11%+8×80%+1.8×11%

B.10.2+2.55×11%+(8+1.8×11%)×80%

C.10.2+2.55×11%+8+1.8×11%

D.8+1.8×11%

考点:初级会计资格第六章其他税收法律制度第六章其他税收法律制度题库
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按照企业经济性质划分,道路运输企业分为()。

A.国有汽车运输企业

B.中外合作运输企业

C.股份制运输企业

D.公用汽车运输企业

E.自用汽车运输企业

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C

The world record for fastest text message typing is held by a 21-year-old college student from Utah, but his flexible fingers could mean serious injury later on. Most adults aged 18-21 prefer texting over e-mail or phone calls, and ergonomics(人体工程学) researchers are starting to wonder whether it’s putting the younger generation at risk for some overuse injuries – once reserved for older adults who have spent years in front of a computer. Judith Gold, an assistant professor of Epidemiology at the College of Health Professions and Social Work, thinks this might be the case. At this year’s annual meeting of the American Public Health Association, she presented previous research which suggested that among college students, the more they texted, the more pain they had in their neck and shoulders.

“What we’ve seen so far is very similar to what we see with office workers who’ve spent most of their time at a computer,” said Gold, who directs the Ergonomics and Work Physiology Laboratory. “The way the body is positioned for texting – stationary(不动的)shoulders and back with rapidly moving fingers – is similar to the position for typing on a computer.”

Text messaging is a fairly new technology, Gold says, so this is a new area of research among ergonomists. “But given the similarities in body position, findings from research on overuse injuries from computers could be applied here,” she said.

Current studies on computer use show office workers have the tendency to get involved in such diseases as tunnel syndrome, bursitis, and tendonitis.

In Gold’s lab, she and her team use tools like special cameras, motion analysis and heart rate monitors to study the body’s position in several job-related situations. But given the popularity of text messaging among young adults, Gold wants to explore further into the physiological effects of this latest form of communication.

“Looking around our campus, you see every student on their cell phones, typing away,” she said. “It’s the age group that texts the most, so it’s important to know what the health effects may be in order to learn whether it will cause long term damage.”

64. Which of the following are ergonomics researchers not sure about?

A. A 21-year-old college student holds the world record for fastest text message typing.

B. Most adults aged 18-21 prefer texting over e-mail or phone calls.

C. Overuse of computer will cause injuries to health.

D. Over text message will cause long term damage to health.

65. Current studies on computer use will lead people to believe that ______.

A. office workers are good at texting messages

B. office workers tend to suffer from some kinds of physical problems

C. texting messages seriously damage people’s health

D. e-mails and phone calls will be forbidden

66. When texting messages, college students will ______.

A. keep moving shoulders and back

B. move fingers very fast with shoulders and back still

C. spend most of their time at a computer

D. look around their campus

67. The most suitable title of this passage may be ______.

A. Over text messaging could cause shoulder and neck pain

B. Overuse of computers could cause diseases

C. A new world record for fastest text message typing

D. A new scientific discovery by ergonomics researchers

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只用一种试剂就能区别NaCl、AlCl3、FeCl2、FeCl3、MgCl2、NH4Cl六种溶液,这种试剂是(  )

A.KSCN

B.BaCl2

C.NaOH

D.AgN03

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有机整体的"中心"是()

A.脑

B.心

C.五脏

D.经络

E.脏腑

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计件工资制的具体形式有( )。

A.累进计件工资制

B.超额计件工资制

C.包工工资制

D.提成工资制

E.综合计件工资制

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