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听力原文: Chancellor of the Exchequer Gordon Brown has urged rich, oil-producing countries in the Gulf, which have profited from a recent spike in oil prices, to join a global push to lift Affica out of poverty. Speaking ahead of a crucial week of negotiations for Prime Minister Tony Blair who is due to meet US President George W. Bush in Washington Tuesday as part of a bid to dram up support for a plan to help Africa at a Group of Eight (G8) summit in Scotland next month, Brown pressed the need for urgent action. 'I would like to see the off-producing states, the countries that have done well out of the rise in oil prices, being willing to make a contribution also to the new development agenda, and particularly to debt relief and to international aid,' he told Good Morning Television (GMTV). 'I've been in touch with the countries concerned asking them to make their contribution too,' he said. Brown has helped to pioneer a plan to reduce debt, double aid and ensure fairer trade in Africa, which Blair is due to take to Bush who has so far voiced concerns about the scheme. Britain hopes to raise 100 billion dollars through a so-called international finance facility dreamt up by Brown, The Observer newspaper wrote on Sunday. Contributions from European Union countries are forecast to generate 80 billion dollars, with the remainder being covered by the United States. But Bush's reluctance has left a 20 billion dollar aid-gap, which oil producing countries in the Gulf could help fill, the paper reported. 'Globally, tackling the world's deadliest diseases and halving world poverty will require the overall doubling of aid recommended by the Commission for Africa,' Brown said in an article for the The Observer, refer ring to a commission formed by Blair last year that has drawn up a plan to help the continent. Brown emphasized the need to combat illnesses such as AIDS, malaria and tuberculosis that claim six million lives a year. According to the news item, worldwide oil price ______.
A.
has risen considerably recently
B.
has fallen considerably recently
C.
has been considerably low recently
D.
has been considerably high recently
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【单选题】某高尔夫球具厂为增值税一般纳税人.下设一非独立核算的门市部。2010年6月该厂将生产的一批成本价为70万元的高尔夫球具移送门市部,门市部将其中80%零售,取得含税销售额58.5万元。已知高尔夫球具的消费税税率为10%,成本利润率为10%。根据消费税法律制度的规定,该项业务应缴纳的消费税税额为( )万元。
A.
5
B.
6
C.
7
D.
8
【简答题】某增值税一般纳税人,2011年6月从某花木栽培公司购入花卉1000盆,取得普通发票上注明价款为98800元。该企业将1/4用于赠送“七一”节日庆典,其余当月全部销售取得不含税销售额288000元。 要求:计算该企业当月应纳增值税税额。
【简答题】某企业为一般纳税人,原材料按计划成本核算,月初2008年 6月1日“原材料”科目余额为100000元,“材料成本差异”科目贷方余额为2000元,当月10日购入材料一批,增值税发票上注明的价款为200000元,增值税额为34000元,材料计划成本194000元,材料已入库,款项已支付。当月材料成本差异率为(    )。 A.2.04%    B.2% C.1.8%    D.1.36%
【多选题】科学精神的作用在于( )。
A.
科学精神是推动科技创新的源泉之一
B.
科学精神是社会文明进步的精神动力
C.
科学精神有助于筛选出适合从事科学工作的人
D.
科学精神对人的思想和行为具有普遍的指导意义
【单选题】进口货物以海关确认的正常成交价格为基础的 ( ) 价格作为完税价格。
A.
FOB
B.
CIF
C.
CFR
D.
C&F
【单选题】某企业为增值税一般纳税人,适用的增值税税率为17%,2012年6月建造厂房领用材料实际成本20000元,计税价格为24000元,该项业务应计入在建工程成本的金额为( )元。
A.
20000
B.
23400
C.
24000
D.
28000
【多选题】食品化学成果对食品工业技术进步有重要的影响,如()
A.
预防保健成分的作用机理研究
B.
肥水管理对食品成分的影响成果
C.
打蜡涂抹、化学保鲜、活性包装等成果
D.
食品酶制剂等食品添加剂成果
【单选题】基础埋深应满足其使用要求,高层建筑基础埋深随建筑高度增加而增大,一般情况,其基础埋深是地上建筑物总高度的( )。
A.
1/12~1/8
B.
1/12~1/10
C.
1/15~1/10
D.
1/18~1/10
【简答题】某工业企业(增值税一般纳税人)2009年6月将自产的仪器60台用于在建工程,产品成本为500元/台,该月同类产品含税售价2857元/台。该企业2009年6月的销项税额为( )元。
【单选题】关于亚健康,以下说法正确的是
A.
亚健康是人体处于健康与疾病之间的一种状态
B.
无论如何调整,亚健康都必然会转变成疾病
C.
无论如何调整,亚健康都不可能恢复成健康
D.
亚健康严重时可转化为疾病,但不可能引起猝死
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