下列委托加工收回的产品用于生产应税消费品销售时,不存在消费税扣除的情况有( )。A.

题型:多项选择题

问题:

下列委托加工收回的产品用于生产应税消费品销售时,不存在消费税扣除的情况有( )。

A.委托粗加工的烟丝用于生产精烟丝

B.委托加工珍珠用于生产镶嵌珍珠的金首饰

C.委托加工高尔夫杆头、杆身用于生产球杆

D.委托加工粮食白酒用于勾兑高级白酒

E.委托加工花露水用于香水的生产

考点:注册税务师涉税服务实务注册税务师税务代理实务
题型:多项选择题

Questions 9-18


·Read the following article and answer questions 9-18 on the next page.

Apples: The Live Longer Fruit


0. Apples have been a product of healthy eating for many years, and the often-repeated line of an apple a day keeping the doctor away is far from a myth. Apples really do have a wonderful variety of nutritional benefits, and are a tasty addition to any diet of good health and longevity. Below is a list of the top five benefits of making apples a standard part of your daily diet.
1. Pectin (果胶) is a source of dietary fiber and a very handy nutrient to have in one’s diet. While it is also found in oranges, plums, and other fruits, apples have the highest concentration of them all. Pectin works to increase the stool’s volume and resistance of fluids and is therefore helpful in treating constipation, diarrhea, and generally improving the health of the bowels (肠) .
2. A study on nutrition and heart disease found that eating three apples a day for three months can help you to drop your cholesterol by at least 20 points. How does this happen Apple pectin, that miraculous source of dietary fiber, helps to draw bad LDL cholesterol out of the system. Not only that, but the antioxidant quercetin(栎皮酮)that is found in apples inhibits the LDL cholesterol from even accumulating in the body’s bloodstream.
3. The high amounts of quercetin, other flavonoids (类黄酮) , and phytochemicals (植物化学 因子) found in this fruit deliver potent antioxidant activity to all who eat an apple, and with that inhibit the actions of free radicals. In addition, the phytochemicals may act against cancer-causing substances, which will likewise help to prevent cancer. This means that apple eating prevents cancer of the prostate (前列腺) and lung, as well as other parts of the body.
4. There may have been many generations of explorers that sought the fountain of youth, but all they had to do was fight the daily stresses of life with a tasty apple! The phytochemicals that come from the bright colors you find in the skins of your favorite apple variety, along with aiding the apple’s ability to lower cholesterol and fight cancer, also inhibits the onset of diabetes, high blood pressure, heart disease, and other conditions that lead to potentially weakening situations in old age.
5. If keeping a full head of hair will help you to age more gracefully, then chow down on some apples. Chinese medicine considers hair loss to be a sign of a reduced kidney essence, and apples are on the list of fruits and vegetables that will help you to restore this essence and nourish the blood that flows to your hair follicles (毛囊) .

Questions 9-13


·For questions 9-13, choose the best title for each paragraph from the box below.
·For each numbered paragraph (1-5). mark one letter (A -G) on the Answer Sheet.
·Do not mark any letter twice.
  • A. Apples lower cholesterol.
  • B. Apples benefit young and old.
  • C. Apples slow the aging process.
  • D. Apples reduce the risk of cancer.
  • E. Apples help to prevent hair loss.
  • F. Apples enrich people’s diet.
  • G. Apples improve the bowels.


Paragraph 5: ______

题型:多项选择题

下列叙述中不正确的是(  )

A.在金属元素与非金属元素的分界线附近可以寻找制备半导体材料的元素

B.硫酸的酸性比磷酸的酸性强,所以硫的非金属性比磷强

C.氟化氢是最稳定的气态氢化物

D.氢氧化铝的碱性强于氢氧化镁的碱性

题型:多项选择题

《国际药典》简称()

A.BP

B.USP

C.JP

D.Ph.Int

E.E.P

题型:多项选择题

充装气体名称一般用()表示。

A.数字

B.汉语

C.英语

题型:多项选择题

烧伤创面包扎后,哪些情况应及时换药,检查创面()

A、创面跳痛

B、闻道恶臭

C、高热

D、指(趾)端变紫

E、敷料湿透

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