某商业企业(一般纳税人),2005年10月发生下列业务: (1)当月采购各种货物,

题型:问答题

问题:

某商业企业(一般纳税人),2005年10月发生下列业务: (1)当月采购各种货物,取得防伪税控系统增值税专用发票,合计注明销售额300万元,增值税额51万元,在采购、销售过程中合计发生运费10万元,已取得符合规定的运输发票。以上凭证当月均通过税务机关认证并申请抵扣。 (2)当月销售货物,开具专用发票,注明销售额500万元,开具普通发票,注明销售额300万元(含金银首饰以旧换新实际收到的价款10万元,新首饰的价格30万元)。 (3)当月取得A厂家按照2004年其生产的电冰箱销售额10%返还收入20万元,取得B厂家返还的2004年电视机展示费用和促销费用10万元。 (4)当月开业的台球馆取得票价收入85000元,销售香烟取得收入3000元,销售饮料取得收入1000元,销售毛巾等日用品取得收入1000元,将台球馆的一间办公室出租给个人卖饮料,本月取得租金为5000元;本月支付工作人员工资10000元,设备维修费4000元,购进两台税控收款机取得普通发票,注明价款2340元。 本月所获得的有关票据均通过税务机关的认证并于当月申报扣除。 要求:根据以上资料,按以下顺序回答问题: (1)计算当月可以抵扣的进项税额; (2)计算当月台球馆应纳的营业税额; (3)计算当月应纳的增值税额; (4)计算当月应纳的营业税额。

考点:注册会计师税法注册会计师税法33
题型:问答题

气轮机暖机不足,一般以()高的形式反映出来

A、轴温

B、负荷

C、轴振动

D、蒸汽不稳

题型:问答题
   It was a cool October evening. Excitement and family members 36 the hall. I was only a 7-year-old girl, but I was the center of  (37) . Finally, after weeks of preparation, I would  (38)  all my hard work in a dance of performance. Everything would be (39) —so I thought. I waited backstage all  (40 )  in my black tights with a golden belt. In a loud and clear voice, the master of ceremonies (41) that my class was next.
My dance class was doing a routine on wooden boxes two feet by two feet, facing the (42). All I had to do in the next move was to put one foot on the box next to mine and keep my other foot on my box. It really was an  (43) move. I was concentrating so much  (44) the huge smile on my face and holding my head up that I did not look  (45) I was going. I missed my partner’s box altogether and  (46) .There I was standing on the stage floor when my classmates were on top of their boxes. I could hear giggles(咯咯笑) coming from the audience, and I felt the  (47) rush to my face. I remembered my dance teacher had told us, “If you make a mistake, keep smiling so the audience will not (48) .I did my best to follow her  (49) as I continued with the routine.
When the curtain dropped, so did my  (50) for the evening. I (51) bitterly, tasting the salt from the tears that streamed down my face. I ran backstage, but no one could  (52) me down.
Recently I realized I had been a  (53) that night. I was  (54) but I fought the urge to run off the stage. (55) I finished the routine with a smile on my face. Now when friends and family laugh about the time I slipped during a dance performance, I can laugh too.
小题1:
A.filledB.attended C.decorated D.visited
小题2:
A.impressionB.debateC.attention D.pressure
小题3:
A.show offB.take over C.give upD.look after
小题4:
A.obviousB.reasonableC.suitableD.perfect
小题5:
A.mixed up B.dressed upC.folded up D.covered up
小题6:
A.explainedB.suggested C.announcedD.predicted
小题7:
A.musicB.audienceC.stageD.curtain
小题8:
A.activeB.adventurousC.easyD.extra
小题9:
A.containingB.hidingC.sharingD.keeping
小题10:
A.whyB.whatC.whetherD.where
小题11:
A.slippedB.wandered C.skippedD.waved
小题12:
A.prideB.pleasureC.tearD.blood
小题13:
A.leaveB.cheerC.noticeD.believe
小题14:
A.adviceB.gestureC.exampleD.plan
小题15:
A.hopesB.voiceC.patienceD.doubts
小题16:
A.argued B.shoutedC.beggedD.sobbed
小题17:
A.turnB.calmC.letD.put
小题18:
A.pioneer B.starC.loserD.fool
小题19:
A.moved B.embarrassedC.satisfiedD.confused
小题20:
A.Instead B.HoweverC.in return D.In total
题型:问答题

气虚血瘀、血瘀血虚的共同治则是()。

A.只针不灸

B.针灸并用

C.补法

D.泻法

E.平补平泻

题型:问答题

简述埃里克森的人格发展阶段论。

题型:问答题

炉外精炼过程中()合金不能作为终脱氧剂。

A.Fe-Mn

B.Fe-Si

C.Ba-Ca

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