51题库考试学习网
最新考题
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哈雷慧星以天文学家哈雷的名字命名,它的周期是()A、72—73年B、73—74年C、75—76年
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我国第一长河是下列选项中的哪一项()A、珠江B、长江C、淮河D、黄河
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越往地球内部温度越高,所以海底海沟处的热流值比海岭洋中脊处高。
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RA的诊断标准包括()A、晨僵至少1小时、(6周)和2、3个或3个以上关节肿(6周)B、腕、掌指关节或近端指间关节(6周)和对称性关节肿(6周)C、皮下结节和手X线片改变D、类风湿因子阳性(滴度1:32)E、以上均是
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女性,38岁,周身关节对称性肿痛2年,多关节变形1年。双手掌指关节尺侧偏移,双肘屈曲畸形。患者在接受上述治疗后3个月,逐渐出现低热、乏力、气短、盗汗、体重减轻,咳嗽不明显,胸片示左侧胸腔中等量积液,肺纹理稍粗,血沉及C反应蛋白增高,此患胸腔积液最可能的原因是()A、结核性胸膜炎B、类风湿关节炎的肺部表现C、系统性红斑狼疮D、干燥综合征致肺部表现E、肺炎F、支气管扩张
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在远达片后前立位上,右心缘上段为()A、上腔静脉及升主动脉的复合投影B、上腔静脉C、升主动脉D、右心房E、左心房
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病理诊断报告书写的基本原则是()A、实事求是、恰如其分B、满足临床医生的要求C、对每个送检标本必须给予明确诊断D、病理诊断要尽量符合临床诊断E、满足患者就医的需要
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下列不是脓疱疮的典型皮损的是()A、脓疱B、风团C、蜜黄色结痂D、水疱E、糜烂
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寻常型银屑病出现Auspitz征的原因是()A、银屑病表皮角化不全B、银屑病表皮棘细胞增生C、银屑病表皮突增厚D、银屑病真皮浅层淋巴细胞浸润E、银屑病真皮乳头顶部小血管被刮破
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下列哪种胎盘肿瘤瘤细胞常浸润血管壁,致局灶出血坏死,管壁可消失,纤维蛋白样物在血管壁和肌层内沉积()A、绒癌B、侵袭性葡萄胎C、完全性葡萄胎D、胎盘部位滋养细胞肿瘤E、部分性葡萄胎
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单选题The author chooses to write about school phobia because ______.AIt is something new in Japan.BMost children have developed the diseaseCIts symptoms are not easily perceptibleDAn alarming proportion of Japanese children suffer from it
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多选题1 993年12月13日,国务院令第137号颁布《中华人民共和国企业所得税暂行条例》,实现了内资企业所得税的统一,同时废止了 ( )A《国营企业所得税条例》B《集体企业所得税暂行条例》C《私营企业所得税暂行条例》D《中外合资经营企业所得税法》E《外国企业所得税法》
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问答题Practice 2 新年春节刚过,农村的破旧小车站就挤满了成千上万的农民。他们只有一个目的,到城市去。八十年代初,农村的改革,使得千千万万的农民从土地上解放了出来,纷纷跑到城市找工作。自那以后,这种大规模的民工潮一直使城市感到头痛。这不仅是因为对城市设施造成了极大的压力,而且他们担心会引发许多社会矛盾。所以外来民工往往被看成二等公民,不能成为城市居民,孩子不能在城市读书。
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单选题企业提供专利权、非专利技术、商标权、著作权以及其他特许权的使用权取得的收人为 ( )A提供劳务收入B租金收入C特许权使用费收入D接受捐赠收入
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问答题Practice 9 全球化的另一表现是交通运输条件的改善。喷气式飞机的次日货物递送使世界变得越来越小。即使是速度缓慢的远洋运输货轮也由于集装箱货运这样的革新,提高了效率、降低了成本。 信息科技的进步也降低了商业成本。例如,按股票市场价值计算,全球思科系统公司是世界上最大的公司之一。然而思科仅有三家工厂生产用于互联网维护的设备,而将其他的工作转包给了别的公司。
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问答题甲省某独立核算的煤炭企业,在乙省有一煤矿。2014年5月该企业开采原煤 210万吨(其中包括一生煤矿开采原煤40 万吨);销售甲省堞矿开采的原煤35万吨,销售己省煤矿开采的原煤20万吨;将在甲省开采的部分原煤加工选煤70万吨,对外销售50万吨,本企业后勤部分领用选煤 4000吨。已知资源税税额:甲省煤矿原煤 3元/吨,乙省煤矿原煤5元/吨。加工产品的综合回收率为70%。要求:计算该企业本月应纳资源税税额
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问答题某公司2014年2月以每股7元(其中包括已形成但尚未发放的股息O.3元)的价格购进10000股股票,购入过程中发生的税费合计为每股0.3元,12月以每股10元的价格卖出全部股票卖出过程中发生的税费为每股O.3元。要求:计算该公司应缴纳的营业税。
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单选题The word “sleazy” (paragraph 1) is closest in meaning to ______.Alacking moistureBlacking persistenceClacking substanceDlacking confidence
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单选题In order to treat a sore throat one should ______.Aprevent the patient from eating too muchBgive the patient up to 4 aspirin tablets every hourCmake sure the patient takes in plenty of liquidDmake the patient gargle with soft drink
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问答题◆Topic 7:TV—the Pandora’s Box to Children? Questions for Reference: 1) Some people think children’s spending time on TV and video is good, while others think it is bad. Discuss both views. 2) Give your own opinion about this issue. 3) What can we do to ensure the TV and video make a positive effect on our children?
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问答题Practice 11 远程教育属正规教育,它打破了传统的课堂教学模式。远程教育与传统教育相比有两大区别,即远程教育具有灵活性和开放性,不受时空和学习进度的限制。 教师在一处授课,而学生在另一处学,打破了时空限制。有些学生由于工作、家庭或是地理条件的限制等原因无法接受传统教育,而远程教育可以为他们提供受教育的机会。学生学习的地点可以是配有通信设备的校园、工作单位或者自己家里。
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单选题The author of the text is primarily concerned with ______.Acountering a flawed argument that dismisses a possible solution to a problemBreconciling contradictory points of view about the nature of a problemCidentifying the strengths of possible solutions to a problemDdiscussing a problem and arguing in favor of one solution to it
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单选题对纳税人偷税的,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴税款()的罚款。 ( )A30%以上5倍以下B50%以上5倍以下C50%以上10倍以下D70%以下5倍以上
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单选题自2014年12月1日起,煤炭资源税由定额税率改为比例税率,税率为( )A2%一10%B5%一20%C5%一10%D2%一20%
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问答题简述确定城镇土地使用税纳税地点的相关规定。
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问答题Practice 3 Franklin's life is full of charming stories which all young men should know- how he peddled ballads in Boston, and stood, the guest of kings, in Europe; how he worked his passage as a stowaway to Philadelphia, and rode in the queen's own litter in France; how he walked the streets of Philadelphia, homeless and known, with three- penny rolls for his breakfast, and dined at the tables of princes, and received his friends in a palace; how he raised a kite from a cow shed, and was showered with all the high degrees the colleges of the world could give; how he was duped by a false friend as a boy, and became the friend of all humanity as a man; how he was made Major General Franklin, only to resign because, as he said, he was no soldier, and yet helped to organize the army that stood before the trained troops of England and Germany. This poor Boston boy, with scarcely a day's schooling, became master of six languages and never stopped learning; this neglected apprentice tamed the lightning, made his name famous, received degrees and diplomas from colleges in both hemispheres, and became forever remembered as “Doctor Franklin”, philosopher, patriot, scientist, philanthropist and statesman.
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问答题某建筑安装公司2叫4年3月发生如下业务:(1)与甲生产企业签订建筑工程合同一份,为其承建厂房一栋。该项目月底竣工并办理了结算手续,取得I程价款2000万元。该项目耗用甲生产企业提供的建筑材料50万元。(2)与乙企业签订建筑工程合同一份,为其承建职工宿舍楼一栋,签订合同时预收工程价款1000万元,月初开始施工至月底已完成全部工程的l/10。(3)将自建的一栋住宅楼销售给职工,取得销售收入1200万元,该住宅楼的建筑成本为700万元,当地省级税务机关确定的建筑业的成本利润率为20%。根据上述材料,分别计算下列各项;(1)计算当月该建筑安装公司承建甲生产企业厂房应缴纳的营业税。(2)计算当月该建筑安装公司承建乙企业职工宿舍楼应缴纳的营业税。(3)计算当月该建筑安装公司销售自建住宅楼应缴纳的营业税。(4)计算当月该建筑安装公司共计应缴纳的营业税。
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多选题以下关于企业从事符合条件的环境保护、节能节水项目所得说法正确的有( )A自项目取得第一笔生产经营收入所属纳税年度起,第一年至第三年免征企业所得税B自项目取得第一笔生产经营收入所属纳税年度起,第四年至第六年减半征收企业所得税C在减免税期限内转让的,受让方自受让之日起可以在剩余期限内享受规定的减免税优惠D减免税期限届满后转让的,受让方不得就该项目重复享受减免税优惠E减免税期限届满后转让的,受让方可以重新享受减免税优惠
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问答题Practice 1 Some people call him “Guidone”—big Guido. Large in both physical stature and reputation, Guido Rossi, who took over as Telecom Italia's chairman on September 15th following the surprise resignation of Marco Tronchetti Provera, has stood out from the Italian business crowd for more than three decades. Mr. Rossi, who attended Harvard law school in the 1950s and wrote a book on American bankruptcy law, made his name as a corporate lawyer keen on market rules and their enforcement. He has since worked in both private and public sectors, including stints in the Italian Senate and as one of the European Commission's group of company-law experts. As well as running a busy legal practice, he also has a reputation as a corporate troubleshooter and all-round Mr Fix-It, and is often called upon to clean up organisations in crisis. His role at Telecom Italia marks a return to the company he headed for ten months in 1997, during its politically tricky and legally complex privatisation. Before that, Mr Rossi had been sent in to sort out Ferruzzi-Montedison, an agri-business and chemicals group, which had collapsed after magistrates uncovered tangentopoli (“bribesville”).
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单选题中国公民王某2014年2月,将2011年购买的一栋普通住房出售.取得销售收入400万元;购置该住房时,支付价款200万元,缴纳相关税费5万元;购进后发生装修费用10万元。则王某转让该住房应缴纳营业税 ( )A10万元B9.25万元C20万元D35.56万元
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单选题Which of the following is the mysterious area of music and brain facing scientists?AThe difference between people with musical ancestors and tin-eared people in evolution.BThe working mechanics of music and musical instrument.CThe function of music in the area of neurology and biology.DThe difference between people with mental illness and people with deaf ear to music.
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单选题我国原产地规定中的全部产地生产标准适用于 ( )A在该国加工船上加工一般物品所得的产品B在该国的船只上卸下的海洋捕捞物C鸡产品D在该国完全加工成的制成品
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多选题印花税的特点有 ( )A兼有凭证税和行为税性质B征税对象广泛C税率低,税负轻D纳税人自行完成纳税义务E征税范围小
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单选题某油田2014年8月销售原油1500吨,开具增值税专用发票取得销售额1000元、增值税额1 70万元,已知该原油适用税率为5%。则该油田8月份应纳资源税税额为 ( )A85万元B50万元C45万元D20万元
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单选题一般称为“逆经济风向行事”的税收政策是 ( )A自动稳定B长效稳定C外在稳定D相机抉择
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问答题Practice 4 中国加入世界贸易组织,给农业发展带来的不仅仅是挑战,而且也是机遇。专家们认为,从长远看,入世对中国加快实现国家农业现代化将产生积极影响。 首先是有利于扩大农业对外开放。入世后,中国将按照国际规则,进一步完善国内政策法规,优化农业投资环境,开放国内市场,吸引更多的国外资金、技术和管理经验进入农业领域,促使中国农业与国际接轨,加快农业对外开放进程。
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多选题到岸价格包括 ( )A货价B货物运抵我国境内输入地点起卸前的运输费C保险费D其他相关费用E货物运抵我国境内输入地点起卸后的运输费
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单选题企业所得税在日本被称为A公司所得税B企业所得税C法人所得税D社团所得税
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单选题我国消费税绝大部分选择在生产销售环节征税,下列不在此环节征税的应税消费品是指 ( )A化妆品B小汽车C鞭炮、焰火D金银首饰
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问答题Practice 7 全球化是描述全球社会出现的一个术语,在这个社会中,世界上一个区域在经济、政治、环境、文化方面的事件会很快对世界其它地区的人们产生重大影响。全球化是通信、运输、信息科技发展的结果。它体现了连接个体、社区、公司以及各国政府间日益增长的经济、政治、科技文化联系。全球化包括多国公司和跨国公司的成长。监管世界贸易和金融的国际机构在全球化时代发挥着日益重要的作用。
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单选题Why didn’t Felix go back to England when the war started?AHis parents wanted him to be with them.BHis mother would not agree to his going.CHis father intended to teach Felix himself.DHe himself did not really want to go.
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单选题According to the passage, which of the following is NOT true about the woman?AShe is married to a school teacher.BHer eyes move around a lot at times.CShe is ten years older than Jerome.DShe has found what she is looking for.
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单选题What is the main idea of this passage?AThe difference between the primary school and the secondary school.BThe method that pupils get help from the teachers.CThe personal development of the pupils in the secondary school.DThe function of the secondary school.
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单选题我国设有最惠国税率、协定税率、特惠税率、普通税率共四栏税率,这四种税率由高至低为 ( )A普通税率、最惠国税率、协定税率、特惠税率B普通税率、协定税率、最惠国税率、特惠税率C普通税率、协定税率、特惠税率、最惠国税率D协定税率、普通税率、最惠国税率、特惠税率
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单选题进口应税消费品,应当白海关填发海关进口消费税专用缴款书之日起( )日内缴纳税款。A10B15C3D5
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问答题2014年3月某宾馆取得住宿收入50万元、餐饮收入20万元、卡拉OK收入18万元、对外零售粽子收入10万元。已知当地娱乐业营业税适用的税率为20%。要求:计算该宾馆当月应缴纳的营业税。
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问答题Practice 4 中国对拉美地区的投资瞄准了石油、天然气及矿石等领域,这表明中国对该地区的关注着眼于长远战略目标,并非仅仅出于对眼前经济利益的考虑。近年来,拉美地区的外国直接投资不断下降。5因此,许多拉美国家都非常欢迎中国增加在该地区的投资。当一些拉美国家“受够了”美国倡导的经济发展模式的时候,中国行事温和、态度友善,把资金投入到该地区急需的资源上面。如今,北京完全清楚拉美市场未来的重要性。与35年前比较,这是一项巨大的转变。
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问答题Practice 5 Water is essential for life. Yet many millions of people around the world face water shortages. Many millions of children die every year from water-borne diseases. And drought regularly afflicts some of the world’s poorest countries. The world needs to respond much better. We need to increase water efficiency, especially in agriculture. We need to free women and girls from the daily chore of hauling water. We must involve leaders of countries in decision-making on water management. We need to make sanitation a priority. This is where progress is lagging most. And we must show that water resources need not be a source of conflict. Instead, they can be a catalyst for cooperation. Significant gains have been made. But a major effort is still required. Our goal is to meet the internationally agreed targets for water and sanitation by 2015, and to build the foundation for further progress in the years beyond. This is an urgent matter of human development, and human dignity. Together, we can provide safe, clean water to the entire world’s people. The world’s water resources are our lifeline for survival, and [or sustainable development in the 21st century. Together, we must manage them better.
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问答题Practice 5 Expressionism was more than a style in painting. It could be found in theatre and cinema, literature and architecture. It was a sharing of ideas and experiences across all these media. The life stories of the Expressionist artists show just how much they had in common. Many began by studying applied art, such as furniture design, often to please their parents. Although they later made more personal art, they continued to make use of those technical skills. Both art critics and the public received this new movement with derision and outrage. Expressionist artists were trying to shock by challenging the traditional, conservative views held by many people. Gradually, however, it became accepted and even admired. All the Expressionists were affected by World War I (1914-18). Some fled from Germany and spent the war years in exile. Some never returned to their homeland. Most served in the war and some were killed. At first some of them hoped a war would change society for the better but they were soon disillusioned when they saw the destruction and suffering that it caused. In the years after the war, many Expressionist artist revealed the horrors they experienced in their work.
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单选题下列选项中.不属于消费税征税对象的是 ( )A雪茄烟B游艇C实木地板D食盐
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单选题The world “jeopardize” (paragraph 2) is closest in meaning to ______.AendeavorBendangerCendorseDendow
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单选题The word “intelligence” (para. 3) is closest in meaning to “______.”AmentalityBaptitudeCinformationDinterpretation
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单选题免税、减税条件消失的车辆,其最低计税价格的确定方法中,国产车辆的规定使用年限为 ( )A5年B10年C15年D20年
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多选题关税强制执行的措施不包括A征收关税滞纳金B强制扣缴C变价抵缴D冻结账户E强制拍卖
05-23
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问答题Practice 4 提到中华饮食就不能不提到茶。中国人一杯茶可以喝一整天;而且喝茶可以在白天或晚上的任何时候,饭前饭后都可以,但吃饭时很少喝茶。 陆羽是唐朝时著名的饮茶专家,他留下了这方面最早的文献。他说,茶要泡得好,好水是关键。他认为山上的水是最好的,其次是河水,最后是井水。 中国人喝茶,茶叶是在杯子里的,但是从来不加牛奶和糖。杯里的茶要等到茶叶沉底才喝,但是个别茶叶也会浮在上面。
05-23
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单选题In comparison with Voltaire, Sir Winston Churchill ______.Awas happier with three hours of sleepBwould sleep more when stretched outCwould enjoy a longer sleep if possibleDwas less happy when he was asleep
05-23
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多选题在从价税中,按照税收与计税价格的关系可将税收划分为 ( )A直接税B间接税C价内税D价外税E从量税
05-23
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问答题纳税人代为收取的政府事业性基金或行政事业性收费,同时符合哪几项条件的不征收营业税?
05-23
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问答题Practice 5 Many companies get into exporting almost by happenstance: most export sales are simply a spin-off from domestic contracts. Similarly, most agent and distributor relationships are born from random inquiries or chance meetings at trade shows. When asked-how they obtained their international representation, many companies have no recollection whatsoever of how or why the relationship began. Strange as it may seem, the same is true of joint venture relationships. With the growing use of the Internet, one could be fooled into thinking the odds of success in finding that elusive, top-performing trade partner will be increased. The key is to remember at all times that promotional materials are not stand-alone, clean “information”. The Internet can be used to provide indicators of activity and reach; however, these benefits in no way eliminate the more conventional, strategic wisdom that highly successful international sales organizations, in one way or another, employ. Surprisingly, this hit-and-miss approach to international expansion is not exclusive to small-and medium-sized companies. Many well-recognized large companies spin the same wheel of chance. Experienced international executives and substantial budgets for foreign expansion will contribute to success, given the right opportunities. The problem is that the “right opportunities” are rarely “given.”
05-23
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问答题纳税人与负税人有什么区别?
05-23
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问答题Practice 8 Over the years, organizations have implemented incentive plans for a variety of reasons: high labor costs, competitive product markets, slow technological advances, and high potential for production bottlenecks. While these reasons are still cited, contemporary arguments for incentive plans focus on pay-for-performance and link compensation rewards to organizational goals. By meshing compensation and organizational objectives, managers believe that employees will assume “ownership” of their jobs, thereby improving their effort and overall job performance. Incentives are designed to encourage employees to put out more effort to complete their job tasks-effort they might not be motivated to expend under hourly and/or seniority-based compensation systems. Financial incentives are therefore offered to improve or maintain high levels of productivity and quality. Do incentive plans work? Various studies have demonstrated a measurable relationship between incentive plans and improved organizational performance. In a survey of organizations with more than 500 employees, conducted by the New York Stock Exchange,70 percent of organizations with gain sharing programs stated that those programs improved productivity. In the area of manufacturing productivity will often improve by as much as 20 percent after the adoption of incentive plans.
05-23
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问答题某公司2014年11月进口1辆自用小轿车,海关经过审查,确定关税完税价格为1000000元人民币,征收关税200000元,代征进口消费税30000元和增值税70000元。要求:计算该企业应缴纳的车辆购置税。
05-23
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单选题The word “sleazy” (paragraph 1) is closest in meaning to ______.Alacking moistureBlacking persistenceClacking substanceDlacking confidence
05-23
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单选题The author uses the example of cancer patients to show that ______.Amedical resources are often wastedBdoctors are helpless against fatal diseasesCsome treatments are too aggressiveDmedical costs are becoming unaffordable
05-23
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问答题Practice 1 载人飞船的各系统和设备均要进行可靠性设计,关键部件采用备份系统,飞船须在严格的环境条件下进行地面测试和模拟飞行试验,以排除隐患。飞船的设计还要保证宇航员能对有故障的设备进行必要的维修和置换。 从长远的观点看,人类进入外层空间,向宇宙的深度和广度进军是历史的必然。载人航天技术的发展及其实际应用,对国家的政治、军事、经济和科技等均有重要的影响。
05-23
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问答题Practice 5 中国的发展离不开世界,同样世界的繁荣需要中国。中国顺应经济全球化的发展趋势,坚持在更大范围、更广领域和更高层次上参与国际经济技术合作,积极推动经济全球化向有利于各国共同繁荣的方向发展。互利共赢是当今国际贸易发展的主流。中国坚持实行互利共赢的对外开放战略,坚持在平等、互利、互惠的基础上同世界各国发展经贸关系,不断为全球贸易持续增长作出贡献。
05-23
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问答题Practice 3 龙船节,是黔东南清水江上苗族人民最盛大的节日。节日里,聚会的苗族同胞,每年有三四万人。 龙,在苗族人心目中是吉祥如意的象征。苗家姑娘最爱将龙的变形图案打制成银饰装点在头上,或刺绣在衣裙中,编织于围腰上。苗族人民制作的龙船,十分精巧、美观。龙身由一只母船和两只子船捆扎而成,叫做“子母船”。无论子船还是母船,皆为独木镂空。两米多长的龙头,用水柳木雕刻,装有一对一米多长的龙角。龙头以主色不同,分为赤龙、青龙、黄龙。
05-23
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单选题税法上规定的负有扣缴税款义务的单位是 ( )A纳税人B负税人C扣缴义务人D缴税人
05-23
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单选题某高尔夫球具厂以外购已税杆头为原料生产高尔夫球杆,下列关于外购已税杆头已纳的消费税税款的处理,正确的是( )A外购已税杆头已纳的消费税可以按购进入库数量在计算高尔夫球杆应纳消费税税款中扣除B外购已税杆头已纳的消费税可以按生产领用数量在计算高尔夫球杆应纳消费税税款中扣除C外购已税杆头已纳的消费税可以按高尔夫球杆的出厂销售数量在计算高尔夫球杆应纳消费税税款中扣除D外购已税杆头已纳的消费税不可以在计算高尔夫球杆应纳消费税税款中扣除
05-23
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问答题如何确定关税的纳税人?
05-23