热门试题:
[不定项选择题]（2019年）甲旅游公司为增值税一般纳税人，主要从事旅游服务， 2019年 10月有关经营情况如下：
（ 1）提供旅游服务取得含增值税收入 720.8万元，替游客向其他单位支付交通费 53万元、住 宿费 25.44万元、门票费 22.26万元；并支付本单位导游工资 2.12万元
（ 2）将本年购入商铺对外出租，每月含增值税租金 10.9万元，本月一次性收取 3个月的含增 值税租金 32.7万元。
（ 3）购进职工通勤用班车，取得增值税专用发票注明税额 7.8万元。
（ 4）购进广告设计服务，取得增值税专用发票注明税额 0.6万元。
（ 5）购进电信服务，取得增值税专用发票注明税额 0.18万元。
（ 6）购进会议展览服务，取得增值税专用发票注明税额 2.4万元。 已知：旅游服务增值税税率为 6％，不动产租赁服务增值税税率为 9％；甲旅游公司提供旅游
服务选择差额计税方法计缴增值税。 要求：
根据上述资料，不考虑其他因素，分析回答下列小题。
2. 甲旅游公司当月提供旅游服务增值税销项税额的下列计算中，正确的是（ ）。
A.（720.8－25.44－22.26）×6％＝40.386（万元）
B.（720.8－53－25.44－22.26）÷（1＋6％）×6％＝35.1（万元）
C.（720.8－53－2.12）×6％＝39.9408（万元）
D.（720.8－53－25.44－22.26－2.12）÷（1＋6％）×6％＝34.98（万元）
[单选题]在干燥操作中，湿空气经过预热器后，相对湿度将（）。
A.增大
B.不变
C.下降
D.不能确定
[判断题]未入账的批量业务可以撤销，已经入账的批量业务不可以撤销。
A.正确
B.错误
[单选题]100． 办理出口商业发票融资业务时，生产型客户在农业银行信用等级应为 （ ）级（ 含） 以上。
A.BB+
B.BBB-
C.BBB
D.BBB+
[简答题]常用的校勘术语有哪些？它们各是怎样的用法？请举例说明。
[多选题]直营店按照海烟物流提供的卷烟商品清单当面验收,核对卷烟的( ),核对无误后在送货记录上由2人签字确认,并在POS机中作进账手续,计入库存。
A.品种
B.数量
C.外观
D.门店信息
[单项选择]家庭常用的消毒方法应首选（）
A. 化学法
B. 物理法
C. 生物法
D. 杀虫法
[单项选择]在数据访问页的工具箱中，为了插入一段影片应该选择的图标是
[填空题]In terms of bodily distance, North Americans feel ill at ease when ______.
[单项选择]支护载荷监测包括支架载荷、衬砌或喷混凝土载荷、锚杆受力监测、衬砌或混凝土的面层应力监测等，其要求是（）
A. 受力均匀且在其承载能力范围以内，并有一定余量
B. 受力均匀允许小范围超出承载能力
C. 受力不一定均匀，但要在其承载能力范围以内，并有一定余量
D. 受力均匀且在其承载能力范围以内，无需有一定余量
[判断题]可容忍误差越大，所需样本量越少。
A.正确
B.错误
[单选题]‐版港元纸币的对印图案在紫外光下观察呈现出（）颜色
A.A：不变
B.B：3种
C.C：2种
D.D：1种
[单选题]车站应建立货票自核、互核、( )制度。
A.他核
B.互检
C.总复核
D.复核
[判断题]列车制动限速受每百吨列车重量换算闸瓦压力及下坡道坡度限制。
A.正确
B.错误
[判断题]作业人员不应擅自移动或拆除接地线。（ ）
A.正确
B.错误
[单项选择]承运人最基本的义务是( )。
A. 保证运输安全
B. 车辆必须处于适运状态
C. 为旅客提供良好的服务
D. 及时披露信息
[单选题]普通型客车段修时同侧轴箱簧高度差不得超过( )mm。
A.6
B.7
C.8
D.9
[单项选择]在中国的传统国的传统观念中，童叟无欺、诚实守信、反对为富不仁属于（）。
A. 博爱精神
B. 廉耻观
C. 进取精神
D. 商业道德
[判断题]主动轮与从动轮间加奇数个惰轮，主动轮与从动轮的面转方向相反。
A.正确
B.错误
[单选题]胆固醇在体内的主要代谢去路是（ ）。
A.合成初级胆汁酸
B.直接排出体外
C.转化为类固醇激素
D.转化为维生素D3的前体
[判断题]会计档案的保管期限，从会计年度终了后的第一天算起。 ( )
[多选题]（）（）的二次绕组应有一点且仅有一点永久性的、可靠的保护接地。工作中，禁止将回路的永久接地点断开。
A.电流互感器
B.电压互感器
C.继电保护装置
D.配电自动化装置
E./
F./
G./
H./
[单选题]（ ）的征缴按照《社会保险费征缴暂行条例》关于基本养老保险
费、基本医疗保险费、失业保险费的征缴规定执行。
A.工伤保险费
B.意外保险费
C.医疗保险费
D.人身保险费
[单项选择]以下关于信息系统项目管理的说法正确的是______。
A. 立项阶段的主要工作内容是投标招标
B. 组织结构的3种类型为职能型、领域型、矩阵型
C. 项目经理需要很深的技术功底
D. 项目可以边验收边测试
[判断题]工务要求信号工区配合的项目主要是道岔区作业、更换线路及道岔
A.正确
B.错误
[单选题]网点（ ）末应由专人负责与业务部门进行内部对账。
A.、每周
B.、月
C.、每季
D.、每年
[单项选择]盾构从工作井始发或到达工作井前，必须拆除洞口临时围护结构，拆除前必须确认（），以确保拆除后洞口土体稳定。
A. 围护结构安全
B. 洞口土体加固效果
C. 洞口密封效果
D. 邻近既有建（构）筑物安全
[单选题]在站内无空闲线路的特殊情况下，只准许接入为排除故障、事故救援、疏解车辆等所需要的救援列车、不挂车的单机及重型轨道车。上述列车均应在进站信号机外停车，由接车人员向司机通知事由后，（ ）。
A.以调车信号将列车接入站内
B.以调车手信号旗（灯）将列车领入站内
C.以引导手信号将列车领入站内
D.开放引导信号将列车领入站内
[单选题]( )年应对汽轮机运行规程、图册进行一次复查、修订，并书面通知有关人员。不需修订的，也应出具经复查人、批准人签名“可以继续使用”的书面文件。DL/T 1055-2007《发电厂汽轮机技术监督导则》11.1.1.2
A. 每；
B. 每两；
C. 每三；
D. 每四。
[判断题]根据英国与欧盟达成的脱欧协议，当地时间1月31日24:00，英国将正式脱离欧盟，成为历史上首个退出欧盟的国家。
A.正确
B.错误
[单选题]若遇营业网点智慧柜员机钥匙丢失、损坏等紧急情况需要启用备用钥匙，须经农商银行( )批准，由营业网点会计主管领用，并做好交接领用手续，使用完毕按程序重新封装保管。
A.现金管理部门负责人
B.现金管理部门分管行长
[单项选择]冷干机开机要延时（）分钟才能启动。
A. 1
B. 2
C. 3
D. 4
[单项选择]What our society suffers from most today is the absence of consensus about what it and life in it ought to be. Such consensus cannot be gained from society’’s present stage, or from fantasies about what it ought to be. For that the present is too close and too diversified, and the future too uncertain, to make believable claims about it. A consensus in the present hence can be achieved only through a shared understanding of the past, as Homer’’s epics (史诗) informed those who lived centuries later what it meant to be Greek, and by what images and ideals they were to live their lives and organize their societies.
Most societies derive consensus from a long history, a language all their own, a common religion, common ancestry. The myths by which they live are based on all of these. But the United States is a country of immigrants, coming from a great variety of nations. Lately, it has been emphasized that an asocial, narcissistic ( 自我陶醉的 ) personality has become characteristic of Ameri
A. the present is varying too fast to be caught up easily.
B. the future may be so indefinite as to be unpredictable.
C. the past can help to shape a consensus in the present.
D. the past determines social moralities for later generations.
[单选题]村民朱某在赶集时，因琐事与同村的李某、许某、胡某、赵某发生口角，并被4人殴打致伤。次日，朱某为报复李某等人，先后潜入李某等人家中，向上述4家的饭锅、水缸、食盐中投入剧毒鼠药，致上述4家的16口人中毒，其中2人死亡。朱某的行为构成（）。
A.投放危险物质罪
B.以危险方法危害公共安全罪
C.故意杀人罪
D.投放危险物质罪与故意杀人罪
[多选题]对某桥梁构件进行了混凝土电阻率的测试，所有测区中电阻率最大值为12000Ω·cm，平均值为8000Ω·cm，最小值为4000Ω·cm，根据测试结果进行评定，下列结论正确的有（）。
A.该构件的混凝土电阻率标度按最大值12000Ω·cm进行评定
B.该构件的混凝土电阻率标度按平均值8000Ω·cm进行评定
C.该构件的混凝土电阻率标度按最小值4000Ω·cm进行评定
D.根据评定结果，该构件混凝土中的钢筋可能锈蚀速率为一般
E.根据评定结果，该构件混凝土中的钢筋可能锈蚀速率为很快
[判断题]第 872 题, 本小题 1 分
变压器油箱内部发生故障的主保护是差动保护。
A.正确
B.错误
[单选题]“There is one and only one social responsibility of business,”wrote Milton Friedman,a Nobel prize-winning economist“That is,to use its resources and engage in activities designed to increase its profits.”But even if you accept Fiedman’s premise and regard corporate social responsibility（CSR）policies as a waste of shareholders money,things may not be absolutely clear-cut.New research suggests that CSR may create monetary value for companies–at least when they are prosecuted for corruption.The largest firms is America and Britain together spend more than$15 billion a year on CSR,according to an estimate by EPG,a consulting firm,This could add value to their businesses in three ways.First,consumers may take CSR spending as a“signal”that a company’s products are of high quality.Second,customers may be willing to buy a company’s products as an indirect way to donate to the good causes is helps.And third,through a more diffuse“halo effect,”whereby its good deeds earn it greater consideration from consumers and others.Previous studies on CSR have had trouble differentiating these effects because consumers can be affected by all three.A recent study attempts to separate them by looking at bribery prosecutions under America’s Foreign Corrupt Practices Act（FCP
A）.It argues that since prosecutors do not consume a company's products as part of their investigations,they could be influenced only by the halo effect.The study found that,among prosecuted firms,those with the most comprehensiveCSR programmes tendedto getmore lenient penalties.Their analysis ruled out the possibility that it was firms'political influence,rather than their CSR stand,that accounted for the leniency:Companies that contributed more to political campaigns did not receive lower fines.In all,the study concludes that whereas prosecutors should only evaluate a case based on its merits,they do seen to influenced by a company’s record in CSR."We estimate that either eliminating a substantial labour-rights concern,such as child labour,or increasing corporate giving by about 20%results in fines that generally are 40%lower than the typical punishment for bribing foreign officials,"says one researcher.Researchers admit that their study does not answer the question of how much businesses ought to spend on CSR.Nor does it reveal how much companies are banking on the halo effect,rather than the other possible benefits,when they decide their do-gooding policies.But at least have demonstrated that whencompanies get into trouble with the law,evidence of good character can win In all,the study concludes that whereas prosecutors should only evaluate a case based on its merits,they do seen to influenced by a company’s record in CSR."We estimate that either eliminating a substantial labour-rights concern,such as child labour,or increasing corporate giving by about 20%results in fines that generally are 40%lower than the typical punishment for bribing foreign officials,"says one researcher.Researchers admit that their study does not answer the question of how much businesses ought to spend on CSR.Nor does it reveal how much companies are banking on the halo effect,rather than the other possible benefits,when they decide their do-gooding policies.But at least have demonstrated that whencompanies get into trouble with the law,evidence of good character can win them a less costly punishment.
The author views Milton Friedman’s statement about CSR with.
A.tolerance
B.skepticism
C.uncertainty
D.approval
