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【简答题】
Listen to the passage again and fill in the blanks with the missing words. Recently VOA's reporters have explored some of the issues facing health care systems around the world. Today we talk about three separate issues with one thing in common: they all involve medicines. One problem is counterfeit medicines. These can be difficult even for highly trained medical professionals to identify. Counterfeit drugs are made to 1) _____________________________________ whose names they are sold under. But they do little or no good, and in some cases might be harmful. Patients also 2) _________________________________________. The World Health Organization says an estimated ten percent of the drugs sold worldwide are counterfeit. In developing countries, however, twenty-five percent or more of the medicines taken are believed to be counterfeit. It is difficult to 3) __________________________________. But many experts believe criminals in India and China are involved. The W.H.O. has created a group to 4) _________________________________________ of medicines in developing countries. One way that drug makers show government agencies that 5) ____________________________ is through human trials. Yet these can sometimes present great risks to the people involved. Recently, six men in London 6) _____________________________ during tests of an experimental drug. They developed severe reactions within minutes of being injected with a drug for leukemia and other diseases. The American drug research company Parexel International says 7) __________________________________. The British government has formed a committee to consider stronger rules for human drug trials. Public interest groups argue that many drug companies 8) ___________________ in testing new medicines. Yet the safety and effectiveness of any drug can also depend on how it is used. Disease-causing organisms can become resistant to drugs, especially if the medicines are not taken correctly. The W.H.O. has warned of such a threat to 9) _____________________________ for malaria. The agency is trying to pressure drug companies only to sell artemisinin in combination with other malaria drugs. Experts say taking it alone will only 10) _______________________________________________. Some companies have agreed to stop selling it alone, but others have not.
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【单选题】(2018年)某企业为增值税一般纳税人,2017年7月1日以短期租赁方式为专设销售机构租入汽车1辆,每月租金10 000元(不含税),按季在季末支付,9月30日,企业以银行存款支付租金和经过认证,增值税专用发票上注明的价款为30 000元,增值税额为3 900元,下列各项中,2017年9月30日该企业支付租金的会计处理正确的是( )。
A.
借:其他应付款             20000 销售费用              10000 应交税费——应交增值税(进项税额) 3 900 贷:银行存款               33 900
B.
借:应付账款              30000 应交税费——应交增值税(进项税额) 3 900 贷:银行存款              33 900
C.
借:应付账款              20000 销售费用              10000 应交税费——应交增值税(进项税额) 3 900 贷:银行存款                33 900
D.
借:销售费用              30000 应交税费——应交增值税(进项税额) 3 900 贷:银行存款                33 900
【单选题】一患者,20年前患乙型肝炎,3小时前突然呕吐鲜红色血液约1000ml,心悸头晕,血压下降,查体:可见蜘蛛痣,脾大肋下2cm,最可能的诊断是
A.
急性胃黏膜病变
B.
胃溃疡
C.
胆管癌
D.
食管静脉曲张破裂
E.
Mal lory-Weiss综合征
【单选题】与外毒素具有相同免疫原性的物质是
A.
抗毒素
B.
细菌素
C.
抗生素
D.
备解素
E.
.类毒素
【单选题】与外毒素具有相同免疫原性的物质是
A.
干扰素
B.
抗毒素
C.
类毒素
D.
抗生素
E.
细菌素
【单选题】某企业为增值税一般纳税人,2017年9月采购商品一批,取得增值税专用发票上注明的价款为300 000元,增值税税额为51 000元,款项已支付,商品已验收入库;另外支付保险费10 000元。不考虑其他因素,该企业采购商品的成本为( )元。
A.
300 000
B.
310 000
C.
351 000
D.
361 000
【单选题】某工业企业为增值税一般纳税人,2017年10月9日购入材料一批,取得的增值税专用发票上注明的价款为21 200元,增值税额为3 604元。该企业适用的增值税税率为17%,材料入库前的挑选整理费为200元,材料已验收入库。则该企业取得的材料的入账价值应为( )元。
A.
20 200
B.
21 400
C.
23 804
D.
25 004
【单选题】一患者,20年前患乙型肝炎,3小时前突然呕吐鲜红色血液约1OOOml,心悸头晕,血压下降,查体:可见蜘蛛痣,脾大肋下2cm,最可能的诊断是
A.
急性胃黏膜病变
B.
胃溃疡
C.
胆管癌
D.
食管静脉曲张破裂
E.
Mallory-Weiss综合征
【单选题】某白酒生产企业为增值税一般纳税人,2017年10月份销售白酒取得不含税销售收入80万元,收取包装物押金2.34万元。当月没收3个月前收取的逾期未退还的包装物押金5.4万元。已知增值税的税率为17%,则该白酒生产企业2017年10月应纳增值税( )万元。
A.
13.94
B.
8.25
C.
6.86
【单选题】某白酒生产企业为增值税一般纳税人,2017年10月份销售白酒取得不含税销售收入80万元,收取包装物押金2.34万元。当月没收3个月前收取的逾期未退还的包装物押金5.4万元。已知增值税的税率为17%,则该白酒生产企业2017年10月应纳增值税( )万元。
A.
13.94
B.
8.25
C.
6.86
D.
9.78
【单选题】输卵管峡部妊娠破裂常发生于妊娠
A.
6周
B.
10周
C.
12周
D.
16周
E.
20周
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