甲制药公司为增值税一般纳税人,注册资本金3 000万元,生产职工年均1 500人。

题型:问答题

问题:

甲制药公司为增值税一般纳税人,注册资本金3 000万元,生产职工年均1 500人。 2008年相关生产、经营资料如下: (1)公司坐落在某市区,全年实际占用土地面积共计140 000平方米,其中:公司办的职工子弟学校占地10 000平方米、幼儿园占地4 000平方米、非独立核算的门市部占地6 000平方米、职工宿舍占地40 000平方米、生产经营场所占地80 000平方米。 (2)公司上午末结转到本年度的固定资产原值共计5.200万元,其中:房产原值3 200万元,机器设备原值2 000万元。签订租赁合同1份,7月1日将房产原值200万元的仓库出租给某商场存放货物,出租期限2年,共计租金48万元。签订合同时预收半年租金12万元,其余的在租用期的当月收取。 (3)年初向各医药销售公司签订销售合同20份,记载销售金额为9 000万元。本年实际实现不含税销售额9 000万元,取得送货的运输费收入46.8万元;购进制药原材料,取得增值税专用发票,注明购货金额2 400万元、进项税额408万元;支付购货的运输费50万元,保险费和装卸费30万元,取得运输公司及其他单位开具的普通发票。 (4)本年取得的销售收入为9 000万元,送货的运输费收入为46.8万元。可以扣除的产品销售成本为6 000万元,发生销售费用1 200万元,其中:含广告宣传费800万元;发生财务费用320万元,发生管理费用960万元(不包括有关税金),其中:含业务招待费用40万元。(注:该公司所在地城镇土地使用税每平方米单位税额为2元;房产税计算余值时的允许扣除比例为25%。) 要求:根据所给资料,计算甲制药公司2008年应缴纳的城镇土地税、房产税、印花税、增值税、城建税及教育费附加。

考点:注册会计师税法注册会计师税法88
题型:问答题

基金销售机构的分支机构应当将当日的全部基金销售资金划往总部统一的基金销售专户,实现每周结算。( )

题型:问答题

交感神经节后纤维的递质是()。

A.乙酰胆碱

B.去甲肾上腺素

C.5-羟色胺

D.多巴胺

E.去甲肾上腺素或乙酰胆碱

题型:问答题

男性,55岁,左下后牙床肿痛3天。检查:左下第一磨牙颊侧牙龈处有局限性肿胀、隆起,扪有波动感,该牙未见龋坏,温度测验有感觉,反应与对照牙相同,颊侧近中及中央处探诊深度7mm。最可能的诊断为()

A.急性坏死性龈炎

B.急性牙龈脓肿

C.急性牙周脓肿

D.急性根尖周脓肿

E.急性龈 * * 炎

题型:问答题

Academic life scientists are currently well-funded, but they need to develop better advocacy skills in order to exert some influence over issues related to their work.

These are among the best of times for many in the life sciences, with p government and industrial support helping to develop a burgeoning community which makes an important contribution to both scientific discovery and public life. During such times, it makes sense for the community to ensure that it speaks with a clear voice, not just in the corridors of power, but also in or broader society, where so many voices are striving to be heard. So it is unsurprising that biologists in both the United States and the United Kingdom are striving for more effective representation from their professional societies and related advocacy groups.

A similar set of issues concern these scientists on both sides of the Atlantic. Close to the top of their agenda is graduate education. There is a growing realization within the community that the attraction of young people into a lengthy period of very hard work for very little money, to be followed in most cases by gradual disillusionment as the prospect of a tenure—track position fades, is a sub-optimal approach to career development. Increasingly pervasive restrictions on the use of research tools and research data make up another area in which academics need to speak up, before their voice is overwhelmed by industrial interests. Scientific integrity, animal care, cloning and genetic engineering are all issues in which the community can help itself and the public by communicating a coherent and credible point of view.

In the United States, the Federation of American Societies for Experimental Biology (FASEB), which publicly represents 17 scientific societies, has emerged in recent years as an influential voice in public policy. But it competes for attention with rivals such as the 40, 000 p American Society for Microbiology and the American Institute of Biological Sciences, a federation representing whole organism biologists.

This fragmentation is not ideal, but FASEB has nonetheless proven its influence, especially in campaigning for money for the National Institutes of Health. It makes sense that it should seek to extend this success into other spheres. In Washington, it is particularly important that the academic community make itself heard: unlike the pharmaceutical and biotechnology industries, academics cannot afford to peddle influence by paying large sums of money to sympathetic politicians.

In the author’s eyes, FASEB might prove its influence if it()

A. campaigned for a big sum of money for the companies

B. enabled academic community to be more respected

C. extended its success into other spheres

D. competed for attention with some rivals

题型:问答题

下列属于非离子型表面活性剂的是

A.十二烷基硫酸钠 B.苯扎溴铵
C.泊洛沙姆
D.卵磷脂
E.硬脂酸胺

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