监督检查辖区内的卷烟零售户守法经营情况,是日常市场检查工作模块的主要内容。

题型:判断题

问题:

监督检查辖区内的卷烟零售户守法经营情况,是日常市场检查工作模块的主要内容。

考点:烟草专卖管理员初级烟草专卖理论知识烟草专卖管理员初级理论知识真题2013年8月4日
题型:判断题

关于原始社会的叙述正确的是[ ]

A、原始社会是没有贫富差距的幸福社会

B、原始社会是人类社会历时最长的社会

C、原始人类过着氏族社会生活

D、原始社会生产力低下,人类面对自然无能为力

题型:判断题

双子叶植物根茎的断面特征为

A.外表常有木栓层

B.通常可见内皮层环纹

C.维管束环状排列

D.木部有明显的放射状纹理

E.无髓部

题型:判断题

下列哪项不属于同名经配穴( )

A.耳鸣取中渚、足临泣

B.头痛取外关、阳陵泉

C.牙痛取合谷、内庭

D.失眠取神门、三阴交

E.便秘取天枢、曲池

题型:判断题

阅读理解

     Homestay provides English language students with the opportunity to speak English outside the classroom and the experience of being part of a British home.

     What to Expect

The host will provide accommodation and meals.Rooms will be cleaned and bedcovers changed at least once a week.You will be given the house key and the host is there to offer help and advice as well as to take an interest in your physical and mental health.

      Accommodation Zones

      Homestays are located in London mainly in Zones 2,3 and 4 of the transport system.Most hosts do not live in the town centre as much of central London is commercial and not residential (居住的).Zones 3 and 4 often offer larger accommodation in a less crowded area.It is very convenient to travel in London by Underground.

    Meal Plans Available

   ◇Continental Breakfast

   ◇Breakfast and Dinner

   ◇Breakfast,Packed Lunch and Dinner

     It's important to note that few English families still provide a traditional cooked breakfast.Your accommodation includes Continental Breakfast which normally consists of fruit juice,cereal (谷物类食品),bread and tea or coffee.Cheese,fruit and cold meat are not normally part of a Continental Breakfast in England.Dinners usually  consist of meat or fish with vegetables followed by dessert,fruit and coffee.

     Friends

     If you wish to invite a friend over to visit,you must first ask your host's permission.You have no right to entertain friends in a family home as some families feel it is an invasion of their privacy.

     SelfCatering Accommodation in Private Homes

     Accommodation on a roomonly basis includes shared kitchen and bathroom facilities and often a main living room.This kind of accommodation offers an independent lifestyle and is more suitable for the longstay student.However,it does not provide the same family atmosphere as an ordinary homestay and may not benefit those who need to practise English at home quite as much.

1.The passage is probably written for ________.

A.hosts willing to receive foreign students

B.foreigners hoping to build British culture

C.travellers planning to visit families in London

D.English learners applying to live in English homes

2.Which of the following will the host provide?

A.Room cleaning.  

B.Medical care.

C.Free transport. 

D.Physical training.

3.What can be inferred from Paragraph 3?

A.Zone 4 is more crowded than Zone 2.

B.The business centre of London is in Zone 1.

C.Hosts dislike travelling to the city centre.

D.Accommodation in the city centre is not provided.

4.According to the passage,what does Continental Breakfast include?

A.Dessert and coffee.

B.Fruit and vegetables.

C.Bread and fruit juice.  

D.Cereal and cold meat.

5.Why do some people choose selfcatering accommodation?

A.To experience a warmer family atmosphere.

B.To enrich their knowledge of English.

C.To entertain friends as they like.

D.To enjoy much more freedom.

题型:判断题


税务代理人员在对某内资企业报送的2006年企业所得税纳税申报表和财务会计报表进行审查时,发现企业申报2006年销售收入8000万元,销售折扣和折让400万元,账簿资料反映其他业务收入600万元,利润总额1000万元,除下列项目外,其他项目均符合税法规定要求或已按税法规定进行了纳税调整。
(1)“应收账款”年初余额3200万元,年末余额4500万元,“应收票据”年初余额 200万元,年末余额150万元,“坏账准备”年初余额90万元,年末余额200万元, 2005年发生坏账10万元(已经税务机关审核确认),收回2004年前已冲销的坏账损失 20万元。
(2)“销售费用——广告费”280万元,按税法规定该企业广告费扣除比例为2%。 2003年符合条件的广告费超过扣除限额的余额为30万元,本年支付上年发生并取得发票的广告费40万元。
(3)“管理费用——业务招待费”105万元,2005年符合条件的业务招待费超过扣除限额的部分为20万元。
(4)“应付工资”年初贷方余额40万元,本年贷方发生额合计1040万元,借方发生额合计1030万元,年末贷方余额50万元。该企业全部职工510人,其中企业福利人员10人,全年提取工资12万元并全额发放。
(5)企业已按规定比例和年度发生的工资总额提取了职工福利费、工会经费和职工教育经费,“应付福利费”和“其他应付款——应付工会经费”账户均无借方发生额。
根据所给资料,依据企业所得税的有关规定,回答下列相关问题:

该企业2006年度应纳所得税额( )万元。

A.428.70

B.432.40

C.441.90

D.458.73

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