根据资料（一），回答第44-47题。资料（一）甲公司为增值税一般纳税人，主要从事高档化妆品生产销售业务，2021年8月有关经济业务如下：（1）购进小客车1辆，既用于职工班车又用于日常经营活动，取得税控机动车统一销售发票上注明的税额为24000元。（2）购进职工食堂用货物，取得增值税专用发票上注明的税额为8000元。（3）购进生产用化妆品包装盒一批，取得增值税专用发票上注明的税额为4000元。由于管理不善，该批化妆品包装盒泡水报废。（4）支付仓库租金取得增值税专用发票注明税额5000元。（5）销售成套高档化妆品一批，取得含增值税价款1100000元，同时收取包装物押金2200元。（6）委托乙公司加工生产100套新研发高档化妆品，材料成本和加工费共计5000元/套。（7）进口国外设备一批，海关核定的关税完税价格100000元。已知：高档化妆品消费税率10%，成本利润率10%；销售货物的增值税税率为13%，进口设备关税税率10%，增值税税率13%。要求：根据上述资料，不考虑其他因素，分析回答下列小题。46.甲公司当月委托加工生产的新研发高档化妆品的消费税税额的下列计算中，正确的是（　　）。

根据资料（一），回答第44-47题。资料（一）甲公司为增值税一般纳税人，主要从事高档化妆品生产销售业务，2021年8月有关经济业务如下：（1）购进小客车1辆，既用于职工班车又用于日常经营活动，取得税控机动车统一销售发票上注明的税额为24000元。（2）购进职工食堂用货物，取得增值税专用发票上注明的税额为8000元。（3）购进生产用化妆品包装盒一批，取得增值税专用发票上注明的税额为4000元。由于管理不善，该批化妆品包装盒泡水报废。（4）支付仓库租金取得增值税专用发票注明税额5000元。（5）销售成套高档化妆品一批，取得含增值税价款1100000元，同时收取包装物押金2200元。（6）委托乙公司加工生产100套新研发高档化妆品，材料成本和加工费共计5000元/套。（7）进口国外设备一批，海关核定的关税完税价格100000元。已知：高档化妆品消费税率10%，成本利润率10%；销售货物的增值税税率为13%，进口设备关税税率10%，增值税税率13%。要求：根据上述资料，不考虑其他因素，分析回答下列小题。47.甲公司当月进口环节缴纳增值税的下列计算中，正确的是（　　）。

按某国关税税则规定，下列商品的进口税率为：a、瓷器：每打1美元，另加10%；b、啤酒：每公斤40美分；c、蜂蜜：20%；d、毛织品：每平方米1美元或20%，征其高者。从纳税的方法上分，上列4种关税的名称依次为（）税。

地下水绕过隔水帷幕向集水构筑物渗流，为计算流量和不同部位的水力梯度进行了流网分析，取某剖面划分流槽数N1=12个，等势线间隔数N2=15个。网格的流线平均距离和等势线平均距离之比均为1，总水头差Δh=5.0m，某段自第3条等势线至第6条等势线的流线长10m，交于4条等势线。问该段流线上的平均水力梯度最接近下列哪个选项？

双杆液压缸，采用活塞杆固定安装，工作台的移动范围为缸筒有效行程的（）；采用缸筒固定安置，工作台的移动范围为活塞有效行程的（）。（A）1倍（B）2倍（C）3倍（D）4倍

1.与发行公司债券相比，吸收直接投资的优点是（）

4.如果企业筹资的目的是形成和更新企业的生产和经营能力，扩大企业的生产经营规模，或对外投资筹集资金，通常不应采用下列某种方式筹资（）

超固结比OCR>1的土属于（）。

下列开放式基金与封闭式基金的比较中，正确的是(　　)。　　1.开放式基金规模固定，封闭式基金规模不固定　　2.开放式基金一般不上市，封闭式基金上市流通　　3.开放式基金强调流动性管理，基金资产中要保持一定现金及流动性资产　　4.封闭式基金全部资金可进行长期投资

如果一个并购项目的交易金额为600万美元，已知第一至第四个100万，佣金比例分别为5%、4%、3%、2%，超出400万美元的部分，佣金比例为1%，问此种计费方式名称以及佣金金额是

无差异曲线上任一点的斜率为0.25，这意味着消费者愿意放弃（）个单位X而获得1个单位Y。

PARTIIIReadingComprehension(40%)Inthissectionthereare4passagesfollowedby20multiple-choicequestions.Foreachmultiplechoicequestion,therearefoursuggestedanswersmarkedA,B,C,andD.Choosetheoneyouthinkisthebestanswer.PASSAGEONE(1)Attheageoftwelveyears,thehumanbodyisatitsmostvigorous.Ithasyettoreachitsfullsizeandstrength,anditsownerhisorherfullintelligence;butatthisagethelikelihoodofdeathisleast.Earlier,wewereinfantsandyoungchildren,andconsequentlymorevulnerable;later,weshallundergoaprogressivelossofourvigorandresistancewhich,thoughimperceptibleatfirst,willfinallybecomesosteepthatwecanlivenolonger,howeverwellwelookafterourselves,andhoweverwellsociety,andourdoctors,lookafterus.(2)Thisdeclineinvigorwiththepassingoftimeiscalledageing.Itisoneofthemostunpleasantdiscoverieswhichweallmakethatwemustdeclineinthisway,thatifweescapewars,accidentsanddiseaseweshalleventually"dieofoldage",andthatthishappensataratewhichdifferslittlefrompersontoperson,sothatthereareheavyoddsinfavorofourdyingbetweentheagesofsixty-fiveandeighty.Someofuswilldiesooner,afewwilllivelonger—onintoaninthortenthdecade.Butthechancesareagainstit,andthereisavirtuallimitonhowlongwecanhopetoremainalive,howeverluckyandrobustweare.(3)Normalpeopletendtoforgetthisprocessunlessanduntiltheyareremindedofit.Wearesofamiliarwiththefactthatmanages,thatpeoplehaveforyearsassumedthattheprocessoflosingvigorwithtime,ofbecomingmorelikelytodietheolderweget,wassomethingself-evident,likethecoolingofahotkettleorthewearing-outofapairofshoes.Theyhavealsoassumedthatallanimals,andprobablyotherorganismssuchastrees,oreventheuniverseitself,mustinthenatureofthings"wearout".(4)Mostanimalswecommonlyobservedoinfactageaswedo,ifgiventhechancetolivelongenough;andmechanicalsystemslikeawoundwatch,orthesun,doinfactanoutofenergyinaccordancewiththesecondlawofthermodynamics(热力学)(whetherthewholeuniversedoessoisamootpointatpresent).Butthesearenotanalogoustowhathappenswhenmanages.Arun-downwatchisstillawatchandcanberewound.Anoldwatch,bycontrast,becomessowornandunreliablethatiteventuallyisnotworthmending.Butawatchcouldneverrepairitself—itdoesnotconsistoflivingparts,onlyofmetal,whichwearsawaybyfriction.Wecould,atonetime,repairourselves—wellenough,atleast,toovercomeallbutthemostinstantlyfatalillnessesandaccidents.Betweentwelveandeightyyearswegraduallylosethispower;anillnesswhichattwelvewouldknockusover,ateightycanknockusout,andintoourgrave.Ifwecouldstayasvigorousasweareattwelve,itwouldtakeabout700yearsforhalfofustodie,andanother700forthesurvivorstobereducedbyhalfagain.21.WhichofthefollowingstatementsisINCORRECT?

PASSAGEONE(1)Attheageoftwelveyears,thehumanbodyisatitsmostvigorous.Ithasyettoreachitsfullsizeandstrength,anditsownerhisorherfullintelligence;butatthisagethelikelihoodofdeathisleast.Earlier,wewereinfantsandyoungchildren,andconsequentlymorevulnerable;later,weshallundergoaprogressivelossofourvigorandresistancewhich,thoughimperceptibleatfirst,willfinallybecomesosteepthatwecanlivenolonger,howeverwellwelookafterourselves,andhoweverwellsociety,andourdoctors,lookafterus.(2)Thisdeclineinvigorwiththepassingoftimeiscalledageing.Itisoneofthemostunpleasantdiscoverieswhichweallmakethatwemustdeclineinthisway,thatifweescapewars,accidentsanddiseaseweshalleventually"dieofoldage",andthatthishappensataratewhichdifferslittlefrompersontoperson,sothatthereareheavyoddsinfavorofourdyingbetweentheagesofsixty-fiveandeighty.Someofuswilldiesooner,afewwilllivelonger—onintoaninthortenthdecade.Butthechancesareagainstit,andthereisavirtuallimitonhowlongwecanhopetoremainalive,howeverluckyandrobustweare.(3)Normalpeopletendtoforgetthisprocessunlessanduntiltheyareremindedofit.Wearesofamiliarwiththefactthatmanages,thatpeoplehaveforyearsassumedthattheprocessoflosingvigorwithtime,ofbecomingmorelikelytodietheolderweget,wassomethingself-evident,likethecoolingofahotkettleorthewearing-outofapairofshoes.Theyhavealsoassumedthatallanimals,andprobablyotherorganismssuchastrees,oreventheuniverseitself,mustinthenatureofthings"wearout".(4)Mostanimalswecommonlyobservedoinfactageaswedo,ifgiventhechancetolivelongenough;andmechanicalsystemslikeawoundwatch,orthesun,doinfactanoutofenergyinaccordancewiththesecondlawofthermodynamics(热力学)(whetherthewholeuniversedoessoisamootpointatpresent).Butthesearenotanalogoustowhathappenswhenmanages.Arun-downwatchisstillawatchandcanberewound.Anoldwatch,bycontrast,becomessowornandunreliablethatiteventuallyisnotworthmending.Butawatchcouldneverrepairitself—itdoesnotconsistoflivingparts,onlyofmetal,whichwearsawaybyfriction.Wecould,atonetime,repairourselves—wellenough,atleast,toovercomeallbutthemostinstantlyfatalillnessesandaccidents.Betweentwelveandeightyyearswegraduallylosethispower;anillnesswhichattwelvewouldknockusover,ateightycanknockusout,andintoourgrave.Ifwecouldstayasvigorousasweareattwelve,itwouldtakeabout700yearsforhalfofustodie,andanother700forthesurvivorstobereducedbyhalfagain.22.Theword"it"inthelastsentenceofParagraphTworefersto()

PASSAGEONE(1)Attheageoftwelveyears,thehumanbodyisatitsmostvigorous.Ithasyettoreachitsfullsizeandstrength,anditsownerhisorherfullintelligence;butatthisagethelikelihoodofdeathisleast.Earlier,wewereinfantsandyoungchildren,andconsequentlymorevulnerable;later,weshallundergoaprogressivelossofourvigorandresistancewhich,thoughimperceptibleatfirst,willfinallybecomesosteepthatwecanlivenolonger,howeverwellwelookafterourselves,andhoweverwellsociety,andourdoctors,lookafterus.(2)Thisdeclineinvigorwiththepassingoftimeiscalledageing.Itisoneofthemostunpleasantdiscoverieswhichweallmakethatwemustdeclineinthisway,thatifweescapewars,accidentsanddiseaseweshalleventually"dieofoldage",andthatthishappensataratewhichdifferslittlefrompersontoperson,sothatthereareheavyoddsinfavorofourdyingbetweentheagesofsixty-fiveandeighty.Someofuswilldiesooner,afewwilllivelonger—onintoaninthortenthdecade.Butthechancesareagainstit,andthereisavirtuallimitonhowlongwecanhopetoremainalive,howeverluckyandrobustweare.(3)Normalpeopletendtoforgetthisprocessunlessanduntiltheyareremindedofit.Wearesofamiliarwiththefactthatmanages,thatpeoplehaveforyearsassumedthattheprocessoflosingvigorwithtime,ofbecomingmorelikelytodietheolderweget,wassomethingself-evident,likethecoolingofahotkettleorthewearing-outofapairofshoes.Theyhavealsoassumedthatallanimals,andprobablyotherorganismssuchastrees,oreventheuniverseitself,mustinthenatureofthings"wearout".(4)Mostanimalswecommonlyobservedoinfactageaswedo,ifgiventhechancetolivelongenough;andmechanicalsystemslikeawoundwatch,orthesun,doinfactanoutofenergyinaccordancewiththesecondlawofthermodynamics(热力学)(whetherthewholeuniversedoessoisamootpointatpresent).Butthesearenotanalogoustowhathappenswhenmanages.Arun-downwatchisstillawatchandcanberewound.Anoldwatch,bycontrast,becomessowornandunreliablethatiteventuallyisnotworthmending.Butawatchcouldneverrepairitself—itdoesnotconsistoflivingparts,onlyofmetal,whichwearsawaybyfriction.Wecould,atonetime,repairourselves—wellenough,atleast,toovercomeallbutthemostinstantlyfatalillnessesandaccidents.Betweentwelveandeightyyearswegraduallylosethispower;anillnesswhichattwelvewouldknockusover,ateightycanknockusout,andintoourgrave.Ifwecouldstayasvigorousasweareattwelve,itwouldtakeabout700yearsforhalfofustodie,andanother700forthesurvivorstobereducedbyhalfagain.23.Whatisageing?

PASSAGEONE(1)Attheageoftwelveyears,thehumanbodyisatitsmostvigorous.Ithasyettoreachitsfullsizeandstrength,anditsownerhisorherfullintelligence;butatthisagethelikelihoodofdeathisleast.Earlier,wewereinfantsandyoungchildren,andconsequentlymorevulnerable;later,weshallundergoaprogressivelossofourvigorandresistancewhich,thoughimperceptibleatfirst,willfinallybecomesosteepthatwecanlivenolonger,howeverwellwelookafterourselves,andhoweverwellsociety,andourdoctors,lookafterus.(2)Thisdeclineinvigorwiththepassingoftimeiscalledageing.Itisoneofthemostunpleasantdiscoverieswhichweallmakethatwemustdeclineinthisway,thatifweescapewars,accidentsanddiseaseweshalleventually"dieofoldage",andthatthishappensataratewhichdifferslittlefrompersontoperson,sothatthereareheavyoddsinfavorofourdyingbetweentheagesofsixty-fiveandeighty.Someofuswilldiesooner,afewwilllivelonger—onintoaninthortenthdecade.Butthechancesareagainstit,andthereisavirtuallimitonhowlongwecanhopetoremainalive,howeverluckyandrobustweare.(3)Normalpeopletendtoforgetthisprocessunlessanduntiltheyareremindedofit.Wearesofamiliarwiththefactthatmanages,thatpeoplehaveforyearsassumedthattheprocessoflosingvigorwithtime,ofbecomingmorelikelytodietheolderweget,wassomethingself-evident,likethecoolingofahotkettleorthewearing-outofapairofshoes.Theyhavealsoassumedthatallanimals,andprobablyotherorganismssuchastrees,oreventheuniverseitself,mustinthenatureofthings"wearout".(4)Mostanimalswecommonlyobservedoinfactageaswedo,ifgiventhechancetolivelongenough;andmechanicalsystemslikeawoundwatch,orthesun,doinfactanoutofenergyinaccordancewiththesecondlawofthermodynamics(热力学)(whetherthewholeuniversedoessoisamootpointatpresent).Butthesearenotanalogoustowhathappenswhenmanages.Arun-downwatchisstillawatchandcanberewound.Anoldwatch,bycontrast,becomessowornandunreliablethatiteventuallyisnotworthmending.Butawatchcouldneverrepairitself—itdoesnotconsistoflivingparts,onlyofmetal,whichwearsawaybyfriction.Wecould,atonetime,repairourselves—wellenough,atleast,toovercomeallbutthemostinstantlyfatalillnessesandaccidents.Betweentwelveandeightyyearswegraduallylosethispower;anillnesswhichattwelvewouldknockusover,ateightycanknockusout,andintoourgrave.Ifwecouldstayasvigorousasweareattwelve,itwouldtakeabout700yearsforhalfofustodie,andanother700forthesurvivorstobereducedbyhalfagain.24.Whatdotheexamplesofwatchshow?