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[多项选择]下列经营项目一律采用5%税率征收营业税的有()。
A. 建筑工程承包收入
B. 游艺厅游艺项目收入
C. 银行办理支票业务收入
D. 保险公司保费收入

参考答案:C, D
答案解析:建筑工程承包收入按"建筑业"征税,税率3%;游艺厅游艺项目收入按"娱乐业"征税,税率为5%~20%;银行办理支票业务收入按"金融保险业"征税,税率为5%;保险公司保费收入适用5%的税率。

热门试题:

第1题:[单选题]万女士,45岁,因无意中发现左乳房肿块3天就诊。体格检查:左乳外上象限有一个直径约2cm的肿块,质较硬,无压痛,与皮肤有少许粘连,无乳头溢液,左侧腋下可扪及直径约1.5cm的肿大淋巴结。该病人的初步诊断是
A.乳腺癌
B.乳腺纤维腺瘤
C.乳腺囊性增生
D.乳管内乳头状瘤
E.炎性乳腺癌
参考答案:A
乳腺癌病人早期表现是患侧乳房出现无痛、单发的小肿块,常在无意发现。肿块最常见于乳房外上象限v质地较硬、活动度差,常可转移到同侧腋窝淋巴结。因此,高度怀疑该病人发生了乳腺癌。

第2题:
[判断题]带电水冲洗时,其大、中型水枪喷嘴均应可靠接地。
A.正确
B.错误
参考答案:A


第3题: [简答题]Task Sheet:
A:Time Management:the impotance of prioritizing tasks of work
B:Recruitment:how to select competent applicants
C://Customer Relations:how to deal with customer complaints effectively


参考答案:A:Time Management:the importance of prioritizing tasks of worksuggested ideas:
·One Important aspect of time management is to know how to prioritize tasks of work.There are always all kinds of tasks to be fulfilled at work.One often feels that there is not enough time to complete aIlthese tasks and thus feels stressed.However,if one is good at managing time.One can al-ways find time to complete all the tasks。 What is impo~ant in time management is to p rioritize the tasks one has to finish and allocate one’s time in accordance with the priorities.Some of these tasks are urgent tasks and need to be fulfilled as soon as possible whereas other tasks are not uraent and can be postponed for a while.
· For example.suppose you work as the assistant to the general manager of your company.The general manager has given you several tasks for the day:to draft a letter in answer to the chairman’s inquiry letter about the investment agreement to be signed tomorrow:to send an email to all the staff for a staff meeting to be held next week;to arrange a dinner with an important client for the coming weekend;in addition,you have all the routine work to do:to answer telephone calls:to take telephone messages for the general manager;to dictate all his instructions and pass on the instructions to all department managers.It seems that the first priority for today’s work is to do all the routine work as they cannot be postponed.Then you need to squeeze in the other assigned tasks in the following order:to fast read the chairman’s letter and the investment agreement in Order to draft the letter in answer;to call the client to find out what time of the week.end is convenient and then call a good restaurant to reserve a room for the dinner;to find out from the HR manager the venue and time for the staff meeting and then send the email on behalf of the general manager to request everyone to be present at the scheduled meeting.If there is not enough time for you to complete all these tasks in addition to your routine work.Then perhaps you can draft and send the email early next morning when you come to the office.
B:Recruitment:how to select competent applicants
Suggested Ideas:
· First.it is important to decide on the requirements for applicants,because only when the requlrements are set,can the recruitment panel judge whether an applicant is competent or not.To set the reauirements for a certain job,it is important to decide on the responsibilities for the job.For example,if the job is that of a receptionist,then,its responsibilities would probably include:to answer telephone calIs with good telephone manners,to take telephone messages in both Chinese and English.to receive visitors in a professional way,to be able to communicate with English speaking caIIers.visitors,clients,to respond to emails sent by visitors and clients,etc.Then the requtrements for such a iob could be set as:having a certificate for basic computer skills,a certificate showing level of English proficiency,etc.
· Secondlv,it is important to prepare a job advertisement describing the responsibilities and requirements and have the advertisement publicized so as to invite applications.
· Thirdlv,when all the applications are submitted,it is important to screen the CVs of job applicants and shortlist the applicants for going through further recruitment procedures such as sitting in a standardized test and being interviewed.
· Next.it is important to give those applicants whose CVs seem to meet the requirements a standard-ized test to find out if they do meet the requirements.
· FinaIIV.it is important to interview those who have passed the test and make the final decision who is the most competent applicant for the job.
C://Customer Relations:how to deal with customer complaints effectively
Suggested Ideas:
· First.it is important to make the staff realize and accept the concept that customers are the God and they are always right.
· Secondly,it is important to provide the staff with necessary training to teach them how to deal with customer complaints effectively.This training program may include training in the following aspects:how to respond to customer complaints politely;how to listen to customer complaints patiently with-out showing any impatience;how to interact with complaining customers in a professional way;how to make them feel that their complaints have been received with appreciation and will be dealt with in their favor;how to make use of the internal system to deal with customer complaints effectively.
· Thirdly.it is important to set up an internal system for dealing with customer complaints effectivelY.
This system may include the following:
——having a customer hot line especially for receiving customer complaints.
——havina a section on the company website for customers to post their complaints.
——assigning a special team whose main responsibility is to deal with customer complainls received through the hot line or emails or letters and faxes.
——havina a requirement that all customer complaints must be responded to within 3 days.
——keeping a record of all customer complaints and how these complaints have been dealt with and by whom.
——writjng an annual report to summarize what kinds of complaints have been made by customers,how they have been dealt with.what is the most effective way for dealing with customer complaints.who has/have done a good job in dealing with customer complaints effectively,how to improve work in this respect.

第4题:
[多选题]爆炸源与人员、其他保护对象的安全距离的确定,应考虑以下( )爆破效应分别计算。
A.地震波
B.冲击波
C.辐射波
D.电磁波
E.飞散物
参考答案:ABE


第5题: [单项选择]
交流电流变送器接收交流电流信号,输出成比例的()信号。
A. 电流
B. 电压
C. 交流电压
D. 交流电流
参考答案:C

第6题: [判断题]
土地估价必须依据充足的土地市场资料,土地价格的形成最终取决于土地交易双方。( )
参考答案:对

第7题:
[判断题]《安规》第1.0.6条,《普速铁路工务安全规则》适用于200km/h以下国家铁路(仅运行动车组列车的铁路除外)的工务安全管理。
A.正确
B.错误
参考答案:A


第8题:
[单选题]时间同步网维修项目与周期中,设备地线检查、天馈线防雷装置检查属于( )检修项目。
A.日
B.月
C.季
D.年
参考答案:D


第9题:
[判断题]( )压力差大,即意味着管道内的水头损失大,则流速就大。
A.正确
B.错误
参考答案:A


第10题:
[单选题]关于自动机问题,以下哪种情况不需要填写《补款确认单》( )。
A.自动机未出票时已找零,机器未打印故障凭条
B.机器出票找零不正确,但已出故障凭条
C.自动机未出票未找零,未打印凭条
D.自动机正常运营
参考答案:D


第11题:
[多选题]带电作业应在良好天气下进行。如遇( )等,不准进行带电作业。风力大于5级,或湿度大于80%时,一般不宜进行带电作业。
A.雷电
B.雹
C.雪
D.雨
E.雾
参考答案:ABCDE


第12题: [单项选择]
6岁,心电图示窦性心律,心率95次/分,P-R间期逐渐延长,于第4个P波后不出现QRS波,心电图最可能的诊断()
A. 一度房室传导阻滞
B. 二度房室传导阻滞文氏型
C. 二度房室传导阻滞莫氏型
D. 三度房室传导阻滞
E. 心室内差异传导
参考答案:B
答案解析:二度房室传导阻滞文氏型典型心电图表现。

第13题:
[判断题]油水井维修的目的是通过作业施工,使油水井恢复正常生产。
A.正确
B.错误
参考答案:A


第14题: [单项选择]
甲、乙、丙共同投资设立一普通合伙企业,合伙协议对合伙人的资格取得或丧失未作约定。合伙企业存续期间,甲因车祸去世,甲妻丁是唯一继承人。下列表述中,符合合伙企业法律制度规定的是( )。
A. 丁自动取得该企业合伙人资格
B. 经乙、丙一致同意,丁取得该企业合伙人资格
C. 丁不能取得该企业合伙人资格,只能由该企业向丁退还甲在企业中的财产份额
D. 丁自动成为有限合伙人,该企业转为有限合伙企业
参考答案:B
答案解析:【答案】B 【解析】根据规定,合伙人死亡或者被依法宣告死亡的,对该合伙人在合伙企业中的财产份额享有合法继承权的继承人,按照合伙协议的约定或者经全体合伙人一致同意,从继承开始之日起,取得该合伙企业的合

第15题:
[判断题]分别接在两段母线上的电压互感器并列时,应先将一次侧并列,再进行二次并列操作。
A.正确
B.错误
参考答案:A


第16题:
[判断题]进行电容器停电工作时,应先断开电源,将电容器充分放电后即可进行工作。
A.正确
B.错误
参考答案:B


第17题:
[判断题]当客户在现金设备上进行现金存款遇到设备拒钞时,柜员可以用订单存款功能进行干预。
A.正确
B.错误
参考答案:B


第18题: [单项选择]
商品流通企业战略分析中的五种基本竞争力,是由( )提出的
A. 德鲁克
B. 迈克尔·波特
C. 菲利普·科特勒
D. 哈默尔
参考答案:B

第19题:
[单选题]䈒3】拉线盘的埋设深度和方向应符合设计要求,拉线棒与拉线盘应垂直,连接处应采用双螺母,其拉线棒外露地面部分的长度为()。 ( )
A. 300~400mm;
B.500~700mm;
C. 600~800mm;
D. 900~1000mm。
参考答案:B


第20题:
[单选题] 树立和强化( ),突破创新专卖管理工作。
A. 三种意识
B.三种方式
C. 三种途径
参考答案:A


第21题:
[单选题]党支部议事应当召开支部委员会或者支部党员大会,按照下列程序进行( )。
A.确定议题—个别酝酿—民主讨论—形成决议
B.确定议题—会前准备—民主讨论—形成决议
C.会前准备—个别酝酿—民主讨论—形成决议
D.会前准备—确定议题—民主讨论—形成决议
参考答案:B


第22题:
[单选题]在路堤地段道口设护桩时,护桩间距为()。
A.3m
B.4m
C.2m
D.1.5m
参考答案:D


第23题:
[单选题]连接于线路终端的变压器称为降压变压器,其一次侧额定电压与输变电线路的电压等级( )。
A.相差10%
B.相差20%
C.相差30%
参考答案:A


第24题: [单项选择]
某年的3月份有5个星期二,4个星期三,那么这一年的5月20日是星期几?()
A. 星期二
B. 星期三
C. 星期四
D. 星期五
参考答案:B
答案解析:

[解析] 3月份共有31天,31÷7=4…3,所以这一年的3月份有5个星期日,5个星期一,5个星期二,而星期三到星期六各有4个,且3月的最后一天是星期二。4月份

第25题:
[单选题]客户在手机银行客户端自助下挂的账户( )
A. 只具备查询功能,不具备转账功能
B. 暂时不能使用,须到柜面激活后方可使用
C. 与在营业网点下挂的账户没有区别
D. 暂时不能使用,须到柜面升级账户后方可使用
参考答案:A


第26题:
[单选题]涂装涂料涂层需在上一道涂层实干后,方可涂装下一道漆,底漆、中间漆最长暴露时间不超过( )。
A.3d
B.7d
C.10d
D.14d
参考答案:B


第27题:
[单选题]利用形象直观、色彩适宜的各种视觉感知信息来组织现场生产活动,目的是()(10 分)
A.
使工作现场更加轻松愉悦
B.
一看便知,任何人都能对标准清楚明了
C.
没有任何感知
D.
起不到什么效果
参考答案:B


第28题:
[多选题]以下( )不是列车运行图的数量要素。
A.列车满载率
B.区间运行时分
C.折返作业时分
D.列车最大载客量
E.全线分时段客流分布
参考答案:BC


第29题:
[单选题]岩石锚杆基础钻孔全过程中观测钻机底座的稳固性,始终保证钻杆( ),如有失稳现象,立即停机处理。
A.垂直
B.竖直
C.稳定
D.可控
参考答案:A


第30题:
[单选题]160 km/h≥允许速度vmax>120 km/h的正线,75 kg/m以下~60 kg/m钢轨头部垂直磨耗达( )时判为轻伤。
A.9 mm
B.11 mm
C.13 mm
D.15mm
参考答案:A


第31题: [单项选择]
排便带血,鲜红色,不与粪便混合,粘附于粪便表面,常见于()
A. 直肠息肉
B. 阿米巴痢疾
C. 血吸虫病
D. 急性细菌性痢疾
E. 结肠克罗恩病
参考答案:A

第32题:
[判断题]无论高压设备是否带电,作业人员不得单独移开或越过遮栏进行工作;若有必要移开遮栏时,应有两人在场,并符合设备不停电时的安全距离所规定的安全距离。
A.正确
B.错误
参考答案:B


第33题:
[判断题] 为保证使用安全,绝缘手套使用前必须检查有无漏气现象。
A.正确
B.错误
参考答案:A


第34题:
[判断题]航空安全保卫部负责使用单位的门禁申请、受理、审核、授权。
A.正确
B.错误
参考答案:A


第35题: [单项选择]
已知矩形渠道的临界水深等于1.2m,下面四组过水断面的数据中,不正确的为( )。
A. h=1.2m,υ=4.43m/s
B. h=1.2m,υ=3.43m/s
C. h=1.1m,υ=4.43m/s
D. h=1.1m,υ=3.43m/s
参考答案:D

第36题:
[单选题]运行中的电流互感器开路时,最重要的是会造成(),危及人身和设备安全。
A.二次侧产生波形尖锐、峰值相当高的电压
B.一次侧产生波形尖锐、峰值相当高的电压
C.一次侧电流剧增线圈损坏
D.激磁电流减少铁芯损坏
参考答案:A


第37题:
[填空题]物质本身自燃和受热自燃两种现象本质是一样的,只是热的来源不同,两者可以统称为( )
参考答案:自燃


第38题: [单项选择]
Ⅱ期临床试验是指()
A. 临床药理学研究
B. 确认药物的临床适应证
C. 使用他人发表论文为对照
D. 使用过去经验为对照
E. 多家中心联合研究
参考答案:B
答案解析:二期临床试验的目的是找出对某药有效的肿瘤模型,一般在较少数病人身上进行单药试验。

第39题:
[判断题]如果计算机断了电,RAM中的数据仍存在。( )
A.正确
B.错误
参考答案:B


第40题:
[单选题]溶解乙炔气瓶是专门用于盛装( )的气瓶。
A.乙炔
B.氨
C.一氧化碳
D.氢气
参考答案:A


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