某日化厂1997年10月份发生以下各项业务:
(1)从国外进口一批化妆品香粉,关税完税价格为60000元,缴纳关税35000元。
(2)以价值80000元的原材料委托他厂加工防皱化妆品,支付加工费55000元,该批加工产品已收回(防皱化妆品,受托方没有同类货物价格可以参照)。
(3)用价值68000元的护肤护发品,与价值32000元的防皱化妆品,组成精美的礼品盒销售,共售得价款120000元。
化妆品消费税税率30%,护肤护发品消费税税率17%。
根据上述各项业务,计算回答下列问题:
该日化厂进口香粉应纳消费税为()元。
A. 135714
B. 73076
C. 40714
D. 25714
查看答案
Section B
Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.
听力原文:W: Is there anything else you want to buy?
M: Yes. I'd like to buy a gift for my father. Gould you give me some advice?
W: Of course. Does he have any particular likes or dislikes?
M: I think he would be happy to see something typically Chinese.
W: What about this hat? It's a traditional Chinese design.
M: Oh, yes, this is what I want to buy.
W: What color does he like? We have black, blue and gray.
M: Black, please. How much does it cost?
W: Sixty yuan.
M: Okay. Do you accept credit cards?
W: Yes, we do.
Q9. What did the man want to buy?
(6)
A gift for his mother.
B. A gift for his brother.
C. A gift for his father.
D. A gift for his grandfather.
Task 2
Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45.
"One time, I couldn't find Paro and was looking for 'him' everywhere," says one caretaker at the Kirara nursing home in Japan's Nanto City. "Finally I found Paro sleeping in a patient's bed."
Paro is a robotic baby seal—covered with white fur—that was developed over 12 years at a cost of some $10 million by Japan's National Institute of Advanced Industrial Science and Technology. Nanto is one of the first cities in the world to experiment using robots to help care for the elder citizens.
According to the nursing staff, Paro, which responds to human voices and loving touches, has become part of the family. In fact, nurses often find elderly patients covering the robot in blankets and trying to feed it snacks, even though Paro can't really eat.
It's no surprise that Japan is turning to technology for help with one of its most troublesome problems: an aging population. Japan is said to be with 28% of the population expected to be 65 years or older by 2010.@Fewer young people would like to be caretakers. Perhaps robotic companions can ease some of the burden.
But whether robots can adequately handle this responsibility—positively impacting both the health and well-being of the elderly—remains an open question.
Alan Beck directs one such study. He said they placed Aibo, a robotic dog made by Sony, in the homes of isolated senior citizens to determine whether the robotic pet can improve quality of life. Though the final results have not yet been published, preliminary(初步的) conclusions indicate that the robotic dog is treated much like a family pet, drawing behaviors commonly associated with companionship, including sharing thoughts and feelings. Beck says participants felt more comfortable and less lonely with Aibo.
Dr. Takanori Shibata, the creator of Paro, and his colleagues found that robot interaction lowered stress, elevated moods and decreased depression. Additionally, Paro encouraged communication and social behavior. among subjects. What's more, Shibata found that brain activity increased 50% in patients with dementia(痴呆)after just twenty minutes with Paro. Caretakers were positively affected as well. The robots not only decreased nurses'stress levels but also gave them something to discuss with their elderly patients.
What are Paro and Aibo according to the author's introduction?
A. They are family pets.
B. They are robotic caretakers.
C. They are robotic animal companions.
D. They are toys for senior citizens.
听力原文:W: Good morning, ABC company.
M: Hello, may I speak to Mr. Smith please?
W: Sorry, he is out at the moment. May I take a message for him?
M: Yes, that's very kind of you.
W: My pleasure. Who's calling please?
M: This is Ken White, calling from Russia. Please ask Mr. Smith if he has received the catalogue of our Company.
W: Would you like him to call back?
M: Yes, my number is 79853676.
W: 7-9-8-5-3-6-7-6. Is that right?
M: Right, thank you, bye.
W: Good-bye.
(8)
A. Mr. Smith.
B. Ken White.
C. The secretary.
D. Jack White.
A.Use the phone on the table.B.Help himself to the table.C.Bring some food to the table
A. Use the phone on the table.
B. Help himself to the table.
C. Bring some food to the table.
D. Help himself to some food on the table.