某企业从日本进口一批电子零件,申报成交价格为550万元,而海关协定价格为700万元。

题型:单项选择题

问题:

某企业从日本进口一批电子零件,申报成交价格为550万元,而海关协定价格为700万元。另外,该企业承担了该批零件的包装材料费50万元;同时,该企业支付给出口方零件进口后的技术服务费用150万元,已知电子零件的进口关税税率为10%,则该企业进口电子零件应缴纳的关税为( )万元。

A.60

B.70

C.75

D.85

考点:注册会计师税法注册会计师税法
题型:单项选择题
Are your table manners much better when you are eating at a friend’s home or in a restaurant than they are at your own home? Probably so, __1__ you are aware that people judge you by your table manners. You take special pains when you are eating __2__. Have you ever stopped to realize how much less self-conscious you would be on such occasions if __3__ table manners had become a habit for you? You can make them a habit by __4__ good table manners at home.
Good manners at mealtimes help you and those around you to feel __5__. This is true at home as much as it is true in someone else’s home or in a restaurant. Good __6__ make meals more enjoyable for everyone at the table.
By this time you probably know quite well what good table manners are. You __7__ that keeping your arms on the table, talking with your __8__ full, and wolfing down your food are not considered good manners. You know also that if you are mannerly, you say “Please” and “Thank you” and ask for things to be passed to you.
Have you ever thought of a pleasant attitude as being __9__ to good table manners? Not only are pleasant mealtimes enjoyable, but they aid digestion. The dinner table is a __10__ for enjoyable conversation. It should never become a battleground. You are definitely growing in social maturity (成熟) when you try to be an agreeable table companion. 
小题1:
A.becauseB.butC.unlessD.though
小题2:
A.in publicB.at homeC.at easeD.in a hurry
小题3:
A.suchB.noC.someD.good
小题4:
A.actingB.enjoyingC.practicingD.watching
小题5:
A.comfortableB.stressedC.depressedD.outstanding
小题6:
A.dishesB.mannersC.atmospheresD.friends
小题7:
A.mentionB.preferC.doubtD.realize
小题8:
A.stomachB.handsC.mouthD.bowl
小题9:
A.essentialB.considerateC.obviousD.unusual
小题10:
A.timeB.placeC.chanceD.way
题型:单项选择题

甲物业2009年10月的价值为1100万元,乙物业2009年10月的价值为1300万元。预计2010年10月甲物业的价值为1200万元和1000万元的可能性均为50%,乙物业的价值为1400万元和1200万元的可能性也均为50%,甲、乙物业投资风险比较的结果是()。

A.甲物业投资风险大

B.乙物业投资风险大

C.甲、乙物业的投资风险相同

D.难以判断甲、乙物业的投资风险大小

题型:单项选择题

气流干燥设备松散加速器的壳体与进料文丘里管焊为一体,通过支腿支撑于地面上,文丘里管一侧设有检修门,最低点处设有()。

A.积料斗

B.排水口

C.排气口

D.出料口

题型:单项选择题

婴幼儿发生生理性流涎的原因是()。

A.舌短宽而厚

B.口腔比较干燥

C.口底浅

D.唾液分泌量极少

题型:单项选择题

重柴油闭口闪点均为65OC。

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