题目内容

可用于检测化学毒物毒性强度分级的试验是

A. 蓄积毒性试验
B. 致癌试验
C. 基因突变试验
D. 慢性毒性试验
E. 急性毒性试验

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某企业2005年度有关资料如下: (1) 实收资本比2004年增加100万元; (2) 与银行签订1年期借款合同,借款金额300万元,年利率5%; (3) 与甲公司签订以货换货合同,本企业的货物价值350万元,甲公司的货物价值450万元; (4) 与乙公司签订受托加工合同,乙公司提供价值80万元的原材料,本企业提供价值15万元的辅助材料并收加工费20万元; (5) 与丙公司签订转让技术合同,转让收入由丙公司按2006年-2008年实现利润的30%支付; (6)与货运公司签订运输合同,载明运输费用8万元(其中含装卸费1万元); (7)与铁路部门签订运输合同,载明运输费及保管费共计10万元; (8)在上交所购买股票500万元。 根据资料回答下列问题: 技术转让合同应纳印花税为 元。

A. 100
B. 5
C. 20
D. 50

严格自律属于清正廉洁这一人民警察职业道德规范的要求之一。

A. 对
B. 错

A mysterious phenomenon is the ability of over-water migrants to travel on course. Birds, bees, and other species can keep track of time without any sensory cues from the outside world, and such "biological clocks" clearly contribute to their "compass sense". For example, they can use the position of the Sun or stars, along with the time of day, to find north. But compass sense alone cannot explain how birds navigate the ocean: after a flock traveling east is blown far south by a storm, it will assume the proper northeasterly course to compensate. Perhaps, some scientists thought, migrants determine their geographic position on Earth by celestial navigation, almost as human navigators use stars and planets, but this would demand of the animals a fantastic map sense. Researchers now know that some species have a magnetic sense, which might allow migrants to determine their geographic location by detecting variations in the strength of the Earth’s magnetic field. The main idea of the passage is that:

A. migration over land requires a simpler explanation than migration over water does.
B. the means by which animals migrate over water are complex and only partly understood.
C. the ability of migrant animals to keep track of time is related to their magnetic sense.
D. knowledge of geographic location is essential to migrants with little or no compass sense.
E. explanations of how animals migrate tend to replace, rather than build on, one another.

某外商投资企业上年10月开业,经营期限10年,开业时领受房产权证、工商营业执照、土地使用证各一份,与其他企业订立转让专用技术使用权书据一份,所载金额80万元;订立购销合同一份,所载金额为150万元;借款合同一份,所载金额40万元;此外,企业营业账簿中,“实收资本”科目载有资金300万元,其他账簿6本。 本年2月份,向有关部门领取某种特殊商品出口许可证一份。2月份签订一份非专利技术转让合同,约定转让金额5万元,同时签订一份专利权转让合同,约定金额20万元。 本年3月份,兼并一家国有企业,并入单位资产200万元,原单位已按规定缴纳过印花税。 本年5月份,该企业财会部门在其下属部门设置明细分类账4本,同时在仓库设置1本不记载资金的登记簿,该企业采取分级核算的形式。 本年6月份,外方一次性追加投资3000万美元,假设当期市场汇率为1美元=8.5元人民币。 根据以上资料,回答下列问题: 该企业6月份资金账簿增加,应征收的印花税为______元。

A. 127500
B. 128000
C. 130000
D. 126500

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