(一) 某市一家饮料生产企业为增值税一般纳税人,注册资本5000万元,职工人数90

题型:单项选择题

问题:

(一)
某市一家饮料生产企业为增值税一般纳税人,注册资本5000万元,职工人数900人,2009年度有关生产经营业务如下:
(1)全年实际占地共计50000平方米,其中厂房占地40000平方米,办公楼占地5000平方米,医务室占地1000平方米,幼儿园占地1000平方米,厂区内道路及绿化占地3000平方米。
(2)全年销售饮料取得收入10000万元(不含税价格);购进原材料取得增值税专用发票,注明购货金额5000万元、进项税额850万元;支付购进原材料的运输费用200万元、装卸费和保险费50万元,均取得运输公司及其他单位开具的运费发票或普通发票。购销货物及相关费用的票据均通过主管税务机关的认证。
(3)产品销售成本为6000万元;销售费用1800万元,其中含广告费用1550万元;财务费用、管理费用共计800万元(财务费用中含向非金融企业借款500万元所支付的10个月短期借款利息费用40万元,管理费用中不含城镇土地使用税)。
(4)计入成本、费用中的应付工资总额1200万元,当年实发工资总额1100万元,当年实际支出职工工会经费25万元、职工福利费150万元和职工教育经费30万元,取得了缴纳工会会费的相关票据。
(5)3月份该企业购进机器设备一台并于当月投入使用,取得增值税专用发票,注明价款30万元、增值税5.1万元,企业自己负担的保险费和安装调试费3万元,该台设备企业全年计提的折旧费8万元已列入产品销售成本中。按照税法规定,该设备应采用直线折旧法,期限为10年,残值率为5%。
(城镇土地使用税年单位税额5元/平方米;同期银行贷款年利率6%)
根据上述资料和税法相关规定,回答下列问题:

该企业2009年度应缴纳增值税、城市维护建设税和教育费附加( )万元。

A.890.2

B.913.99

C.919.6

D.924

考点:注册税务师税法(Ⅱ)注册税务师税法(Ⅱ)
题型:单项选择题

It is easy for us to tell who our family members are, but do plants recognize(识别) their own family? Some do, scientists say, according to a report by Science News in early 2010.

Guillermo P. Murphy and Susan Dudley are two plant scientists from McMaster University in Hamilton, Canada. They did a few experiments with Jewelweeds, a kind of flower that grows in wet, shady spots. They found that the flowers seem to know their own flower family. In their experiments, Murphy and Dudley planted jewelweeds in pots with either siblings or strangers.

When jewelweeds were planted in pots with strangers, the plants started to grow more leaves than if they had been planted alone. This response(反应)suggests that plants are competing with strangers for sunlight, since a plant with more leaves can receive more light and make more food. Jewelweeds usually grow in the shade, where sunlight is not enough.

When jewelweed seedlings(幼苗)were planted with siblings, they grew a few more branches than they usually would if they were alone – but they did not start growing lots of extra leaves. This behavior suggests the plants are more likely to share resources, rather than compete.

According to the Science News report, Jewelweeds are not the first plants that plant scientists have studied for family recognition. In 2007, Dudley and her team studied the Great Lakes sea rocket, a plant that grows on the beach – where it may be hard to get fresh water. In that experiment, the scientists found that when sea rockets were planted with siblings, they tolerated each other. But when they were planted with strangers, the sea rockets reacted by working extra hard to grow lots of roots.

Dudley says this just because sea rockets, on the beach, get plenty of sun but struggle for water – so when they’re threatened, they compete for water. Jewelweeds have plenty of water but have to compete for sunshine, so they grow more leaves.

小题1: What does the underlined word siblings mean?

A.Flowers come from foreign countries.

B.Plants growing in different environments.

C.Flowers planted with lots of strangers.

D.Plants that are the same kind.小题2: In the text, the writer mentioned the experiments of Jewelweeds to         .

A.make a comparison

B.introduce a topic

C.describe a pretty flower

D.build a new theory小题3: According to the passage, flowers planted alone will         .

A.grow more leaves than those planted in groups

B.become taller than those with more branches

C.grow fewer leaves than those planted with strangers

D.become ill easily because they can’t get enough shade小题4: What can be the best title for the passage?

A.New Discoveries about Plants

B.How Plants Compete with Each Other

C.Family Recognition among Plants

D.Jewelweeds and the Great Lakes Sea Rockets

题型:单项选择题

A、B两物体分别以2v和v的初速度在同一水平面上滑行,已知两者与水平面间的动摩擦因数相同,且它们的质量关系是mA=4mB,则两者所能滑行的距离sA和sB之比与滑行的时间tA和tB之比应为(  )

A.sA:sB=1:4

B.sA:sB=4:1

C.tA:tB=1:2

D.tA:tB=2:1

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数控机床按控制系统功能分哪几类?

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急性心肌梗死早期多源性室早()

A.随诊观察

B.维拉帕米(异搏定)静脉注射

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D.同步直流电复律

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