下列特定货物应适用6%征收率计算征收增值税的是( )。A.寄售商品代销寄售物品 B

题型:单项选择题

问题:

下列特定货物应适用6%征收率计算征收增值税的是( )。

A.寄售商品代销寄售物品

B.典当业销售死当物品

C.销售旧货

D.建筑用砂、土、石料

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

放电影的银幕常用较粗糙的白布制成,这是因为(  )

A.定能使光发生折射

B.定能使光发生镜面反射

C.定能使光发生漫反射

D.能反射各种色光

题型:单项选择题

海运货物的单独海损与共同海损区分的依据是()。

A.货物运输途中发生损失的原因和后果

B.货物运输的区间

C.国际货物的支付方式

D.国际货物运输险别

题型:单项选择题

读下图“我国东北地区地形、降水分布图”,回答问题。(5分)

(1)读图中年等降水量线的分布,总结本区域降水分布规律:_____________________________________。据此推断其主要影响因素是_______________________。

(2)①代表的山脉是________。

(3)②平原地形____________,土壤肥沃,是我国的重要农业区。受气候条件限制,作物熟制为_______。

题型:单项选择题

For a small town, Manhattan, Kansas has some big surprises. And one of them is the Holiday Inn Hotel, with rooms built around a swimming pool and a friendly family atmosphere.

The Holiday Inn is where Manhattan people often go for a special party, or a night out. A lot of them choose to eat in the brightly lighted restaurant near the pool. And many of them will be served by Ellen Logan, who has worked as a waitress here for more than two years.

Ellen, like most of the waitresses, is also a student. She comes from Nebraska, but she’s planning one day to be a veterinary surgeon, and to care for small animals. But in order to support herself at college, she works twenty hours a week at the Holiday Inn.

Ellen soon learned what every waitress finds out. Your best friend has a good pair of shoes. She paid forty -five dollars for hers, much more than she would usually spend. She’s discovered something else too. You don’t have to know much about food to be a good waitress, but you do have to know a lot about people.

“A lot of business people always stay here when they come to Manhattan,” she explains. “They like you to recognize them and remember their favorite dishes. But some couples come for a night out together. They just want to be left alone. Then there are people who can’t make up their minds. They look down the menu and say‘What do you suggest?’So I ask them how hungry they are. If they say, ‘Not very’, I suggest the salad bar, with soup, salad, bread, and a fruit plate. But if they say they’re very hungry, I suggest a Kansas Strip Steak, with potatoes or rice. You get salad and bread as well. It’s very nice. Real good value.”

Ellen may get tired feet sometimes, but at least she’s learning too much about people. She’ll probably make a good animal doctor, but if she find she doesn’t like it after all, she can always become a psychiatrist(心理医生)instead.

小题1:A good title for this passage is______________.

A.Ellen Logan at the Holiday Inn

B.American Holiday Inn

C.A Special Holiday Inn Hotel in Manhattan

D.How to Deal with People小题2:The word “a veterinary surgeon” probably means____________.

A.an animal doctor.

B.an animal trainer

C.a hotel manager

D.a food expert小题3:From the passage we can infer that_______________.

A.waitresses in the Holiday Inn are all students

B.waitresses are required to buy a good pair of shoes before they go to work

C.waitresses should be familiar with the food there

D.it is more important for the waitresses to know much about people than food小题4: According to the passage, which of the following statements is NOT true?

A.The Holiday Inn hotel is one of the big surprises in Manhattan.

B.Businessmen like to be recognized by the people and suggested what to eat.

C.Some couples prefer to be left alone without being bothered too much.

D.One of the reasons why people like to eat in the hotel is that it is full of a friendly atmosphere.

题型:单项选择题

用络合滴定法测定水的硬度时,pH值应控制在()左右

A.6

B.8

C.10

D.12

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