题目内容
2018年3月，某化工生产企业以委托加工收回的已税高档化妆品为原料继续加工高档化妆品。委托加工收回的已税高档化妆品已纳消费税分别是，期初库存的已纳消费税30万元、当期收回的己纳消费税10万元、期末库存的已纳消费税20万元。当月销售高档化妆品取得不含税收入280万元。该企业当月应纳消费税（ ）万元。（高档化妆品消费税率15%）
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某外贸公司进口一批小轿车用于对外销售，关税完税价格折合人民币500万元，关税税率25%，消费税税率9%，则进口环节应纳消费税（ ）万元。
Banked Cloze（只填写正确答案序号）Directions: In this section, there is a passage with ten blanks. You are required to select one word for each blank from a list of choices given in a word bank. You may not use any of the words in the bank more than once.After learning valuable lessons about college life, here’s a list I’d like to share of what I wish I had known before going to college:1. You’re not going to miss home as much as you think you will. I was nervous and (1)_____about living away from my parents and making new friends. In reality, (2) _____, that worry was (3) _____ and probably lasted just for a minute or two after my parents left campus. Then my new roommate and I went out together, and independence (4) _____with the unknown suddenly felt like sweet, sweet freedom.2. Studying comes first. Sometimes it’s hard to remember why you are really at college -- everything seems so fun -- but try to manage your time in a way that allows for some play after (5) _____are completed. If you think your first semester is a time for you to relax and you should be able to (6) _____through the next four years, it’ll show. You really don’t want to spend time later recovering from the damage to your GPA in the first semester. So put some hours in at the library and do your best.3. Also related to my academic success is the (7) _____of "place management." I can get more done in a library in 15 minutes than I can in my dorm in two hours. So when you study, don’t do it in your dorm. When you can’t focus your attention, a waste of your time is (8) _____.4. If you’re fairly self-assured when starting college, you have a strong idea of what you’d like to do with the rest of your life. Be yourself and don’t let any failure (9) _____your confidence. Be sure to learn by (10) _____on your failures.
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