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【多选题】
A Chinese Company has exported 50 metric tons of wheat to a foreign merchant. The contract stipulates that the quantity as 50 metric tons with 5% more or less. When the seller actually delivers 2 metric tons more, then the buyer can ( ) according to the CISG.A.
take delivery of the 52 metric tons and pay for all the goods
B.
refuse to take delivery of all those 52 metric tons of the goods
C.
only refuse to take delivery of the excess quantity, i.e, the 2 metric tons
D.
takes delivery of all or part of the excess quantity, however he does not need to pay for it
E.
take delivery of all or part of the excess quantity and pay for it at the contract rate
F.
take delivery of all or part of the excess quantity, however he can only pay for it at 50% of the contract price
G.
take delivery of the 52 metric tons and pay for all the goods, however he can choose to pay at the contract rate or at the current rate
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【多选题】企业购货发生退回或折让,下列有关购销双方的纳税处理,正确的有( )。
A.
销货方可收回已开出的增值税专用发票,注明作废,并依实际销售额重开增值税专用发票
B.
销货方可减少退回或折让当期的销售额和销项税额
C.
销货方持购货方主管税务机关填开的购货退回和折让证明单,并按销售金额开具红字增值税专用发票,同时按实际销售额重开增值税专用发票
D.
购货方应按红字增值税专用发票上注明增值税额,减少当期进项税额,否则以偷税论处
【单选题】患者,男,36岁。神志清楚,体温40.1°C,面部潮红,呼吸急促,脉搏细速,医嘱用冰袋降温,冰袋放置部位不妥的是
A.
前额
B.
头顶部
C.
腋下
D.
腹股沟
E.
足底
【单选题】患者,男,36岁。神志清楚,体温40.1°C,面部潮红,呼吸急促,脉搏细速,医嘱用冰袋降温。当体温降至多少以下时,可取下冰袋
A.
35℃
B.
36℃
C.
37℃
D.
38℃
E.
39℃
【单选题】患者,男, 36 岁。神志清楚,体温 40.1 °C ,面部潮红,呼吸急促,脉搏细速,医嘱用冰袋降温。 冰袋放置部位不妥的是
A.
前额
B.
头顶部
C.
头顶部
D.
腹股沟
E.
足底
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