某经批准经营金银饰品的首饰商店是增值税一般纳税人,2月将2只纯金项链坠用于过生日职工

题型:单项选择题

问题:

某经批准经营金银饰品的首饰商店是增值税一般纳税人,2月将2只纯金项链坠用于过生日职工的礼品(没有同类价格),账面购进原价2只合计为2500元,成本利润率为6%;销售18K金项链20条,向消费者开出的普通发票金额为36000元;销售外购镀金项链50条,向消费者开出的普通发票金额为15000元。已知金、银、铂金首饰的消费税率为5%,该首饰商店2月份应纳消费税为( )。

A.1677.94元

B.1645.30元

C.1663.46元

D.1925元

考点:注册税务师税法(Ⅰ)注册税务师税法(Ⅰ)
题型:单项选择题

一轮船以16海里/时的速度从A港向东北方向航行,另一艘船同时以12海里/时的速度从A港向西北方向航行,经过1.5小时后,它们相距(    )海里.

题型:单项选择题

A.皮肤黏液性水肿
B.脑水肿
C.下乖性水肿
D.下肢象皮肿
E.肺水肿

丝虫病

题型:单项选择题

我初次造访巴黎

My first visit to Paris began in the company of some earnest students. My friend and I, therefore being full of independence and the love of adventure, decided to go off on our own and explore Northern France as hitch-hikers.

We managed all right down the main road from Paris to Rouen, because there were lots of vegetable trucks with sympathetic drivers. After that we still made headway along secondary roads to F camp, because we fell in with two family men who had left their wives behind and were off on a spree on their won. In F camp, having decided that it was pointless to reserve money for emergencies such as railway fares, we spent our francs in great contentment, carefully arranging that we should have just enough left for supper and an overnight stay at the Youth Hostel in Dieppe, before catching the early morning boat.

Dieppe was only fifty miles away, so we thought it would be a shame to leave F camp until late in the afternoon.

There is a hill outside F camp, a steep one.We walked up it quite briskly, saying to each other as the lorries climbed past us, that, after all, we couldn’t expect a French truck driver to stop on a hill for us. It would be fine going from the top.

It probably would have been fine going at the top, if we had got there before the last of the evening truck convoy had passed on its way westwards along the coast. We failed to realize that at first, and sat in dignified patience on the crest of the hill. We were sitting there two and a half hours later-still dignified, but less patient. Then we went about two hundred yards further down to a little bistro, to have some coffee and ask advice from the proprietor. He told us that there would be no more trucks and explained that our gentlemanly signaling stood out the slightest chance of stopping a private motorist.

"This is the way one does it!" he exclaimed, jumping into the centre of the road and completely barring the progress of a vast, gleaming car which contained a rather supercilious Belgian family, who obviously thought nothing to all of the two bedraggled English students. However, having had to stop, they let us into the back seat, after carefully removing all objects of value, including their daughter.

Conversation was not easy, but we were more than content to stay quiet—until the car halted suddenly in an out-of-the-way village far from the main road, and we learned to our surprise that the Belgians went no farther. They left us standing disconsolate on a deserted country road, looking sorrowfully after them as their rear lamp disappeared into the darkness.

We walked in what we believed to be the general direction of Dieppe for a long time. At about 11 p.m., we heard, far in the distance, a low-pitched staccato rumbling. We ran to a rise in the road and from there we saw, as if it were some mirage, a vast French truck approaching us. It was no time for half measures. My friend sat down by the roadside and hugged his leg, and looked as much like a road accident as nature and the circumstances permitted.I stood in the middle of the road and held my arms out. As soon as the lorry stopped as rushed to either side and gabbled out a plea in poor if voluble French for a lift to Dieppe.

There were two aboard, the driver and his relief, and at first they thought we were a holdup. When we got over that, they let us in, and resumed the journey.

We reached the Youth Hostel at Dieppe at about 1:30 a.m., or as my friend pointed out, precisely 3 hours after all doors had been lockeD.This, in fact, was not true, because after we climbed over a high wall and tiptoed across the forecourt, we discovered that the door to the washroom was not properly secured, and we were able to make our stealthy way to the men’s dormitory where we slept soundly until roused at 9:30 the following morning.

The author and his friend decided to hitch-hike together in Northern France as()

A.the other students didn’t want to go with them

B.it was difficult to find public transport

C.they didn’t want to stay with the other students

D.it had never been explored

题型:单项选择题

ABO血型不合应间隔多长时间检查一次:

A.1~2周

B.4~5周

C.5~6周

D.1周

E.2~4周

题型:单项选择题

从伦理上说,医患关系是一种()

A.主从关系

B.供求关系

C.信托关系

D.商品关系

E.陌生人之间关系

更多题库