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【单选题】
下列应纳消费税额汁算公式中，不正确的是( )。
A.
实行从价定率办法为应纳消费税额=销售额X比例税率
B.
实行从量定额办法为应纳消费税额=销售数量×定额税率
C.
实行复合计税办法为应纳消费税额=销售额X比例税率+销售数量×定额税率
D.
实行复合计税办法为应纳消费税额=销售额X比例税率一销售数量X定额税率
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【单选题】在测量某目标竖直角的过程中，望远镜大概水平时竖盘读数为87°10′12″，望远镜抬高一个角度，得到读数为53°46′24″，则此目标竖直角为（ ）
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