国家开放大学本科《高级英语(1)》形考网络课网考作业及答案(第五套)
国家开放大学学习指南形考任务五参考答案
国家开放大学学习指南形考任务五参考答案第一部分：任务概述国家开放大学学习指南形考任务五是针对学生在学习过程中遇到的难题和挑战，通过解答问题和提供参考答案来帮助学生更好地掌握相关知识和技能。
第二部分：英文写作示例题目：英语作文Hello everyone,In this essay, I would like to discuss the importance of learning English in today's globalized world. English has become the lingua franca of business, science, and communication, making it a crucial skill for individuals to acquire.Firstly, learning English opens up a wide range of opportunities for personal and professional growth. With English proficiency, one can effectively communicate with people from different backgrounds and cultures, allowing for greater understanding and collaboration. Moreover, many international companies require English as a prerequisite for employment, and having a strong command of the language can significantly enhance job prospects.Secondly, English is the language of the internet, which plays a vital role in our daily lives. A vast majority of online content, including scholarly articles, research papers, and social media platforms, are predominantly inEnglish. By mastering English, individuals can access a wealth of information and engage in global conversations, thereby expanding their knowledge and becoming active participants in the digital age.Furthermore, English plays a crucial role in education. Many renowned universities and academic institutions worldwide teach their courses in English. Therefore, proficiency in English not only allows students to pursue higher education abroad but also provides them with the necessary skills to excel academically.In conclusion, learning English is of utmost importance in today's interconnected world. It provides individuals with numerous opportunities, enhances their job prospects, facilitates global communication, and expands their access to information. Therefore, I strongly encourage everyone to invest time and effort in learning English, as it is a valuable asset that will undoubtedly bring about personal and professional growth.Thank you for your attention.第三部分：数学解题示例题目：数学解题问题一：解方程2x + 5 = 17。
国家开放大学电大《文论专题》《高级英语阅读(1)》网络课形考网考作业(合集)答案
国家开放大学电大《文论专题》《高级英语阅读(1)》网络课形考网考作业(合集)答案《文论专题》网络课答案形考任务1题目1著名的改良派人士梁启超提出文艺的四种社会作用即：薰、浸、刺、提。
所谓“刺”，指的是文艺作品培养接受者审美接受能力的作用。
选择一项：对错题目2孔子所说的“兴”的含义，就是通过艺术形象的譬喻，引发人的联想，并进而使人领会到某种类似的，深微曲隐的思想感情，从而在精神上受到感染和熏陶。
选择一项：对错题目3孔子的思想，可以说是以“仁”为内容，以“礼”为形式，以“中庸”为准则，所以也被称为“仁学”。
选择一项：对错题目4“兴观群怨”的发展过程中存在着这样一种共同规律，就是在孔子那里主要是针对“用诗”，即发挥文艺社会作用而提出的“兴观群怨”，在后世都逐渐与“作诗”结合起来，使“兴观群怨”不仅成为对文艺社会作用的一种自觉认识，而且成为对文艺创作的一种明确要求。
选择一项：对错题目5孔子的思想主要保存在《论语》中。
选择一项：对错题目6庄子的“言不尽意”说对后世的影响深远而巨大，北宋欧阳修的就是例证。
选择一项：A. 思表纤旨，文外曲致，言所不追B. 言有尽而意无穷C. “状难写之景，如在目前；含不尽之意，见于言外"D. 文已尽而意有余题目7通过艺术形象的譬喻，引发人的联想，并进而使人领会到某种类似的，深微曲隐的思想感情，从而在精神上受到感染和熏陶，这是。
选择一项：A. 兴B. 怨C. 群D. 观题目8明末清初的王夫之特别重视文艺的审美情感特征，他将“兴观群怨”称之为“”选择一项：A. 四情B. 四义C. 四教D. 四学题目9孔子的文艺观是他的“”思想在文艺方面的鲜明体现。
选择一项：A. 礼学B. 义学C. 诗学D. 仁学题目10“兴观群怨”说是孔子“”文艺观的代表。
选择一项：A. 诗教B. 礼教C. 德教D. 仁教题目11怎样理解庄子的得意忘言?答：《庄子·外物》：“蹄者所以在兔，得兔而忘蹄。
国家开放大学电大本科《高级英语(1)》形考网络课网考作业及答案(第五套)
国家开放大学电大本科《高级英语（1）》形考网络课网考作业及答案(第五套) 课程总成绩 = 形成性考核×100% ；形考任务1（40分）；形考任务（30分）；形考任务3（30分）形考任务1题目1At the moment, I _________ lots of new friends.选择一项：A. 's makingB. makeC. makesD. 'm making题目2_________ you _________ the supporters club's Internet address?选择一项：A. Are … knowingB. Do … knowC. Does … knowD. Can … know题目3You ____ have seen her at the station – she was at home with me!选择一项：A. mustn'tB. couldn'tC. mayD. should题目4He _____ be hungry – he's just had lunch.选择一项：A. mustB. ought toC. mightD. can't题目5_____ people prefer reality to the virtual world.选择一项：A. MuchB. MostC. Not anyD. A little题目6The best game to buy is _____ Alien Control 3 or Virtual History. 选择一项：A. eitherB. noneC. someD. any题目7I ___ buying her a cookery book for her birthday.选择一项：A. expectB. thought aboutC. mightD. manage题目8He asked her__________ a degree.选择一项：A. did she haveB. if she hadC. does she haveD. if she has题目9Critical Age ___ in Japan yet.选择一项：A. don't playB. haven't been playingC. aren't playingD. haven't played题目10___ the band ___ at the Rock Garden before?选择一项：A. Is … playingB. Does … playC. Has … playedD. Has … been playing题目11When he crashed the car, he _____ six bottles of beer. 选择一项：A. had drunkB. drankC. drinksD. was drinking题目12When her brother was in prison, she ___ him every month. 选择一项：A. visitedB. had visitedC. was visitingD. visits题目13Hey girls, ____ you make us some sandwiches?选择一项：A. mustB. mayC. canD. should题目14You ____ tell anyone – it's a secret!选择一项：A. don't have toB. mustn'tD. must题目15Mrs. Porter's heart is very weak and she is very ill. The doctors say she ___ die soon. 选择一项：A. 's going toB. willC. mightD. must题目16Let's not take the children to the science museum – I think they probably ___ enjoy it. 选择一项：A. aren't going toB. willC. won'tD. can题目17The Wigwam Motel, Arizona ___of Native American tents.选择一项：A. has been madeB. were madeC. is makingD. is made题目18The wigwams___from cloth or animal skins.选择一项：A. aren't being madeB. isn't madeC. hadn't been madeD. aren't made题目19Darren said , “I don't know how it happened.”Darren said (that)_______________.（变成间接引语）A. he didn't know how it happenedB. he didn't know how it had happenedC. I didn't know how it happenedD. I don't know how it happened题目20Kelly said, “I've never seen anything like that.”Kelly said (that) ________________________.（变成间接引语）选择一项：A. she had never seen anything like thatB. I had never seen anything like thatC. she has never seen anything like thatD. I have never seen anything like that形考任务2请同学们从以下口语交流任务中，选择一个口语任务，按照要求在自己的手机或者电脑上进行录音，然后将录制好的音频文件上传到课程平台。
国家开放大学-高级英语(1)形考任务一在线客观题
1. .People oftena club to make new friends.单项选择题（2分）2分r A.are joiningC' B.joins" C.join C D.aren*t joining2. 2.youthe supporters club's Internet address?单项选择题（2分）2分r A.Are ... knowingC、B.Does ... knowC* C.Can ... know" D.Do ... know3.Youhave seen her at the station - she was at home with me!单项选择题（2分）2分.「A.mustn'tC.、B.should.佝C.couldn't.「D.may4.He be hungry - he's just had lunch.单项选择题（2分）2分6 A.can'tC1 B.mustC C.ought to r D.might5.There areVirtual History games available in the shop.单项选择题（2分）2分「A.a littleC1 B.much_1. C.a few C D.most of6.people prefer reality to the virtual world.单项选择题（2分）2分r A.Not any* B.A littleC ' C.Much ♦ D.Most7.This is probably the deadwallet.单项选择题（2分）2分rA. soldiers 1B.soldiers 10 C. soldier's4.「D .the soldier's8.Youmake a cake for his birthday.单项选择题（2分）2分rA. enjoyC 1 B.look forward to e C. should1. C D.need9.They which record company to sign a deal with.单项选择题（2分）2分r A.don't decideC 1 B.haven't been decidingC.hasn't decided 4. " D.haven't decided10.10.the band at the Rock Garden before?单项选择题（2分）2分1.「A.Has ... been playing C 2. * B.Does ... playC * C.Is ... playing " D.Has ... played.11.Iwith friends when someone stole their car.单项选择题（2分）2分rA. had stayed3. 3.C 1 B. stayed _1. C. was staying C D.stay12.12.When the judge returned to the courtroom, everyone immediately up. 单项选择题（2分）2分 A. stood B.was standingC ' C.stands C D.had stood.13.Hey girls,you make us some sandwiches?单项选择题（2分）2分rA. shouldC * B.must C.can 「D .may14.14.Youbuy a season ticket but a daily ticket is more expensive. 单项选择题（2分）2分r A .mustn't % B.don't have to C C.can't r D .shouldn't15.15.I think computersbecome more intelligent than humans. Fm sure of it. 单项选择题（2分）2分yA. are going toC y B.mightC ' C. probably won't1. " D.will definitely.16.Hurry up! Theya group meeting in Room 6 soon.单项选择题（2分）2分rA. may have GB.1.1.2.2.are havingC y C.have had r D.have17.17.The Wigwam Motel, Arizonaof Native American tents.单项选择题（2分）2分.「A.is making. G B.is madeC. C.were made.「D.has been madeToday, the motelby members of the same family.单项选择题（2分）2分6 A.is managedC1 B.was managedC C.will be managed r D.has been managed19.19.Kelly said JTve never seen anything like that.”Kelly said （that）.（变成间接弓I 语）单项选择题（2分）2分「A. she has never seen anything like that" B.she had never seen anything like thatC' C.I have never seen anything like that C D.I had never seen anything like that20.20.She told me that shea car since 1990.单项选择题（2分）2分.佝 A.hadn't drivenC.、B.wasn't drivingC. * C.didn't drive.r D.wouldn't drive。
【标准答案】-高级英语(1)-本科-2019年1月-国家开放大学2018年秋季学期期末统一考试
they finally arrive , supervisors ask them to put on camouflage clothing. And then the two
Part 1 : Vocabulary and Grammar (30 points)
Part II : Reading comprehension (30 points)
m: Part Cloze (10 points)
Part N :Writing (30 points)
• The total marks for this examination are 100 points 0 Time allowed for completing this examination is 90 mi11utes.
very quickly.
A. is growing
B. grows
C. are growing
D. growing
3. Colin
the bass guitarist since Brian left.
A. has been
B. is
C. has been being
D. was
4.
the band
But after trying several different methods , Peterborough City Cou口ci1 has a radical plan to
change things. The council' s controversia1 plan to bring peace to the city starts on a Tuesday morning
(精华版)国家开放大学电大《教育学》《高级英语阅读(1)》网络课形考网考作业(合集)答案
(精华版)国家开放大学电大《教育学》《高级英语阅读(1)》网络课形考网考作业(合集)答案(精华版)国家开放大学电大《教育学》《高级英语阅读(1)》网络课形考网考作业(合集)答案《教育学》网络课答案形考任务 1 一、单选题题目1 在中国，最早把“教”与“育”连起来使用的是_____________。
选择一项：A. 孟子的《孟子：尽心上》恭喜你，答对啦题目2 提出“教育是生活的过程，而不是将来生活的预备。
教育是经验的改造或改组”的教育家是____________。
选择一项：E. 杜威恭喜你，答对啦题目3 教育史上第一个设想出全面完整教育学的人，教育学的真正奠基人是_______________。
选择一项：C. 夸美纽斯恭喜你，答对啦题目4 被认为是世界上第一部具有科学体系的教育学著作是____________。
选择一项：B. 《普通教育学》恭喜你，答对啦题目5 关于教育对象，我国最早提出了有教无类主张的是______________。
选择一项：E. 孔子恭喜你，答对啦题目6 在教育史上，第一个把教育学建立在心理学和哲学的基础之上进行研究，从而被誉为“科学教育学的奠基人”的教育家是____________。
选择一项：C. 赫尔巴特恭喜你，答对啦题目7 教育现代化的核心是（）。
选择一项：C. 教育观念的现代化题目8 一个国家或地区教育经费投入的多少最终是由（）。
选择一项：D. 生产力发展水平题目9 决定教育性质的根本因素是（）。
选择一项：D. 社会生产力题目10 从作用对象上看，教育可以分为哪两种功能（）。
选择一项：C. 教育的个体功能和社会功能题目11 一个地区的人们平均文化程度越高，人口出生率就越低，这体现了教育的（）。
选择一项：A. 人口功能题目12 以下对于文化传统与教育关系的述说不正确的是（）。
选择一项：E. 文化传统直接决定着教育的性质题目13 青少年儿童的大脑发展最迅速的时期是出生后第5个月到第11个月之间，这说明人的身心发展具有（）。
精选国家开放大学电大本科《高级英语(1)》形考网络课网考作业及答案(第一套)
（ 1）》形考网络课网考作业及答案（第
课程总成绩 =形成性考核 X100%；形考任务 1 （40 分）；形考任务 （30 分）；形考任务 3 （ 30 分）
形考任务 1
题目 1
At the moment, I ___________ lots of new friends.
选择一项：
D. 'm making
题目 2
People often _____ a club to make new friends.
选择一项：
A. join B. joins C. are joining D. aren J t joining
题目 3
I phoned them last night but no one answered. They
a deal with.
选择一项 :
A. haven't decided
题目 11
When he crashed the car, he
six bottles of beer.
选择一项 :
C. had drunk
题目 12
When her brother was
in prison, she
him every month.
选择一项：
B. either
题目 6
We only had _______ before the final.
选择一项：
B. three days ， rest
题目 7
I __ buying her a cookery book for her birthday.
选择一项 :
国家开放大学电大本科《高级英语(1)》2021期末试题及答案
国家开放大学电大本科《高级英语(1)》2021期末试题及答案• This examination consists of 4 parts. They are ：Part I : Vocabulary and Grammar (30 points)Part H : Reading comprehension (30 points)Part [fl : Cloze (10 points)Part IV : Writing (30 points)• The total marks for this e xamination are 100 points . Time allowedfor completing this examination is 90 minutes.• There will be no extra time to transfer answers to the Answer Sheet ；therefore , you should write ALL your answers on the Answer Sheet as you do each task.1 . Vocabulary and Grammar(2 points each ,30 points in total)Choose the best answer for each blank from the four choices given. Write your answer on the Answer Sheet.1. They ______ women in the Carshalton Club.A. aren't wantingC. doesn't want 2. This year, the number of club members ___________ very quickly.A. is growingC. are growing 3. Colin _______ the bass guitarist since Brian left.A. has beenC. has been being4. _ _____ the band ________ a lot?A. Is . . • rehearseC. Has . . • been rehearsing5. The police asked me where I ______A. was sleepingC. had slept 6. When the judge returned to the courtroom, everyone immediately ____________ B. was standingD. had stood7. I'll be on holiday in the mountains at Christmas so I ____________ meet you in town.A. won't be able toB. mustn't B. aren't want D. don't wantB. grows D. growingB. is D. wasB. Does . . • rehearsing D. Has . . • been rehearsed the night before. B. slept D. sleep up.A. stoodC. standsC.couldn'tD. ought to8.Let's not take the children to the science museum—I think they probably______________enjoy it.A. won'tB. willC. aren't going toD. can9.Scientists are certain that the sea level _________ rise in the next 200 years.A. is going toB. mayC. willD. should10.Today, the motel ________ by members of the same family.A. is managedB. was managedC. will be managedD. has been managed11.The wigwams ________ from cloth or animal skins.A. aren't being madeB. hadn't been madeC. isn't madeD. aren't made12.She told me that she _________ a car since 1990.A. hadn't drivenB. wasn't drivingC. didn't driveD. wouldn't drive13.He ________ b e hungry—he's just had lunch.A. can'tB. mustC. ought toD. might14. ______ Alien Control 3 and Drive Hard can be played with another player.A. AllB. MostC. BothD. Neither15.We _______ t o invite you for dinner next weekend.A. loveB. think aboutC. offer D・would like11. Reading comprehension (30 points)Passage A(4 points each,20 points in total)Read the article and then judge whether the statements followed arc true (T) or false (F)? Write “T” or "F" at the corresponding place on the answer sheet.It's a typical Saturday afternoon on Cathedral Square in Peterborough» in the east of England. Two noisy gangs of young people are sitting in the centre of the square. One group are wearing tracksuits and baseball caps and brand-new white trainers. A lot of them are4 F q cwearing jewellery like gold chains and earrings. They're the 'Chavs'. Opposite them are the 'Goths'.They're wearing black Doctor Marten boots, long black coats and black T-shirts with the names of their favorite bands on them. Some of them are wearing lipstick and eyeliner and a few of them have piercings. Nervous shoppers hurry past them, trying not to make eye contact. It seems to be quiet but you feel that at any moment a fight could start. The police say these young people are probably harmless—perhaps they just hang around the square because there's nothing better to do. But older people say they are tired of putting up with the noise and litter. These kinds of problems certainly aren't unique to Peterborough. But after trying several different methods, Peterborough City Council has a radical plan to change things.The council's controversial plan to bring peace to the city starts on a Tuesday morning during the half-term holiday. A group of fourteen Chavs and Goths of both sexes are travelling by bus to a secret location in the countryside, ten miles out of town. There are more Chavs than Goths—maybe it's hard for some Goths to get up in the mornings! When they finally arrive, supervisors ask them to put on camouflage clothing. And then the two gangs spend the rest of the morning pretending to shoot at each other.Don't worry—the guns are not real (they fire plastic balls filled with paint) and it's all for fun. But isn't it dangerous to fight aggression with aggression? Is a game of paintball really the best way to bring young people together? Steve Mayes, the organizer of the event, feels that it is. He thinks these controversial games give the two groups something to do and can start them talking. 'It gets rid of a lot of energy too—it's much better than playing games on Playstations and Xboxes,' he says. Meanwhile, the Chavs and Goths are fooling around：there's a lot of shouting and laughter and everyone appears to be having fun.At the end of the day Steve Mayes believes the event was a success—the two groups are already talking to each other. 'It's like football,' says Denise, another organizer. You choose which team you belong to. But at the encl of the day. Chavs and Goths are the same sort of people.'16.The scenes that are described in the first paragraph don't happen very often.17.The shoppers in Peterborough are afraid to look at the young people in the square.18.The police don't think the young people are dangerous.19.Peterborough isn't the only place where you can find such problems.20.Only boys are taking part in the council's events.Passage B(2 points each, 10 points in total)Read the article and match paragraph A—E with what the writer tries to tell the readers (21 —25) in each paragraph.囚Edinburgh is a beautiful historic city which is situated on the river Forth on the eastcoast of Scotland. Although it's the capital city, it isn't very big：it has only about half amillion inhabitants.回1 really love the old town which goes from the Castle to Holy rood Palace. There arelots of amazing old buildings there. But my favourite place is the Royal Park. It's a hugepark with an ancient volcano called Arthur's Seat. From the top there is an incredible viewof the river and the surrounding countryside.[c] The only thing I don't like is the weather. It's always windy here even when it'ssunny. There are some really nice beaches nearby but it's too cold to go swimming.[D]Y OU can't get bored in Edinburgh. There are lots of things to do especially inAugust. That ' s when the international arts festival takes place. There are some veryinteresting museums and galleries, and you can also go on some great historical tours aboutghosts and so on. Another thing I like about Edinburgh is it's great for shopping. It，s gotall the major chain stores and some interesting little shops.[E| Edinburgh is my favourite city. There are lots of things to see and do and it y s not too big, so you can get to most places on foot.21.Good points22.Bad points23.Background information24.Things you can see and do25.ConclusionDI. ClozeChoose the best answer for each blank from the four choices given and write your answer on the Answer Sheet. (2 points each, 10 points in total)Influenza is a viral infection. The flu 26 which caused the 1918 27 was 25 timesmore deadly than normal and it caused more deaths than the First World War.The consequences of a massive 28 could be disastrous for 29 . For example, a cloud of ash could 30 the sun and the molten lava would destroy everything in its path.26. A.virus B. chemical c. epidemic D. wave27. A. impact B. disaster c. pandemic D. eruption28. A. forest fire B. tsunami c. greenhouse gas D. v olcanic eruption29. A. terrorists B. scientists c. humanity D. m ass migration30. A. block out B. head for C. put out D・wipe outIV . Writing(30 points)31.Write an essay giving arguments for and against the statement, 4There is too much testing inour schools9, and state your own opinion.Remember to•Start with a statement that most people will agree with.•Explain why the issue is controversial.•Present the arguments in favour (for) the statement.•Present the arguments against the statement•E nd with a conclusion that pulls together both sides of the argument. 试题答案及评分标准(仅供参考)I • Vocabulary and Gramniar(2 points each,30 poi nts in total)1. D2. A3. A4. C5.C6. A7. A8. A9. C 10. A11. D 12. A 13. A 14. C 15. D II • Reading comprehension (30 points) Passage A(4 points each,20 points in total)16. F 17. T 18. T 19. T 20. F Passage B(2 points each, 10 points in total) 21. B 22. C23. A 24. D25. E DI. Cloze(2 points each, 10 points in total) 26. A 27. C 28. D 29. C 30. A IV. Writing©。
国家开放大学电大《高级英语阅读(1)》《纳税筹划》网络课形考网考作业(合集)答案
《国家开放大学电大《高级英语阅读(1)》《纳税筹划》网络课形考网考作业(合集)答案》摘要：形考任、单选题（0道共0分）题目税筹划与逃税、抗税、骗税等行根区别是具有（）选择项合法性 B 前瞻性可行性违法性题目以下选项不属累进税率形式是（）选择项超额累进税率 B 定额累进税率超率累进税率全额累进税率题目3 以下选项属纳税人有（）选择项代收代缴义人 B 外国人和无国籍人居民企业代扣代缴义人题目税收筹划是纳税人（）对相关事项安排和规划，接受捐赠收入按照合约定接受捐赠产日期确认收入实现 B 租金收入依照承租人实际支付租金日期确认收入实现股息、红利等权益性投收益按照被投方实际分配利润日期确认收入实现利息收入按照合约定债人应付利息日期确认收入实现题目0 要缴纳企业所得税和人所得税是（）选择项合伙企业 B 体工商户人独企业公司制企业二、多选题（5道共30分）题目递延纳税筹划法是（）选择项或多项企业没有减少税款缴纳 B 获取了货币价值相对收益推迟纳税义发生企业减少了税款缴纳题目税收管辖权筹划法是（）选择项或多项避免己所得成行使地域管辖权国征税对...国开放学电《高级英语()》《纳税筹划》络课形考考作业(合集)答案《高级英语()》络课答案形考任（70分） r xr（分值7分）题目 Vblr kll（3 ） Lk l bl vblr r rg rr l (05 ) br b r l r 3 r r lr, gr, r l rl lk b rr r rr b 5r b v, v rg, r r r l 6 r gr g 答案 Rg r ( ) R g, r q ll ( ) xrg lr k lz rrv vr X, x lv r, rv r , xr lr r r r B r x r rr r rblk r r“ l lk l＇ l g r r , l＇g l , vr k r l gv rr l lk lg “ lz rr, lr l, v l Bg, b g rlz ＇rlz r r r lvg rbl vr r r g kll r k lr lv rbl lrl r rg r vl r r “ ll l lk k ＇g , ＇ rll bg l ＇rbl r r “ B r ll llg B lg r , ＇l v g r “g r vr r r r klg g lrg r g l r lk ＇ll lrg g“ ＇ r ll r ＇r l ; l l r, v k l “ g l l rgz vl , bl lrg l“ B lz xr ll lr k lgl r lvg lr r rl , g br r xr lr r l lgg vr, l r grr llg rg rg lr g rg b r lr r rr r rl lvg rg lgl , r g lr k r r, l, 3 grl , lr k b k, br, rg r l r lr, vrg r vrrkg, rl, bl rk vl r l xr r lvl lr k r r r xl, lz g gr l r r r g rbr lr k rl; g b Lkl, r r g rl k r r g r l r , l r r , rl rgz, l r r r, g vlv v rl, l br b kg r rg r v Rgzg rgr （ rgr lr）题目 7 xl lr k 选择项 B B 题目3 8 lvg r 选择项 B B 题目 9 xr rl 选择项 B B 题目5 0 xr rl 选择项 B B r xr（分值7分）题目Vblr kll（） xl xl g r r r r xl, , r, r xl k r Lk l bl vblr r r r r l xl l (0 ) k xr r r’rl rl g 3 r l rr r 5 rl r r rg r 答案 Rg r (5 ) l llg b g b r r , B r ( ) l v rr r Bl r r , l b l gl r l, , , rb b g r r ll r, g rr g rr, r lg r rrbl r r , g lg gr l, g ll rk rg r rbl g l rg rr “ rlz g ＇r bl＇g r xr “ v r g B l v rr, r , k r r ll lg r rk lklg rg r (l ll l r r br rg brr) ＇ ll r x , b blv rl bl bl l l b r br rl b＇ brg, rb, bl, r rl l , rrbl, l rg, r r rbr ( , r, br), l rg, vrl lg r rb r r 98, v rbbl l rr r r lr v rlbr rg r r r, kk, r l lbr ll r br lbr vlv lgg l rr brg lg, r, r rg r rr l br? rll, r lg rl v l , xrg rg l b g l r, r lg r, ll rrb r l v r r rr lg r, r lg bx, rg rl lg, r r r r v vr 80% , ll rl r r lg r lr ll r, rl r v rv l rg l lgl lg r , r l rr lr l r ll 题目 6 r lg r rrbl r b 选择项 g ll rk B r r l v rr gr l 题目3 7 l v rr, r , rrr blv l rg r blvb 选择项 brg, rb, bl, r rl B , rrbl, l rg, r , l rg, l lk lg bl bl br 题目 8 v rbbl rggl 选择项 B br 98 题目5 9 l r r l br 选择项 lg r B k r rg rbr 题目6 0 g lk b_____选择项 r B B B l r r 3 xr（分值7分） Rg r (5 ) R g, r q ll ( ) b g l r b rr rr l r v rr rr, k br, r g vr rB ’ v b l rr ll ll lr B g br lr , k rr lr r“ r rg rg ll r”r l qrr brgr , bz r, 6 v l ,535 lr 76 gr brl (k r r r vr l )k , l l rg,gl r rr v l lr 7 gr b b rll brgr r ll, v ll brgr, ll rvg r, gl r l 90 lr 0 gr ,’ ll rrlrg brgr ,r, 0 gr ,’ ll rr lrg brgr,r, r’ r r r l g k r ll rrr ll, “” r k “rz” l (rr xr lrg r ), k r r ,r k r ( r )r,b( g g l)l r r xl, rrg r r,rr r vgbl rrg b brr l r r,rr vgbl brr b r ’ !r g rr l r vgbl r , ll vgbl, ’ b bl r brgr rll, ll g ’r ll l,b lk g v r b ll 题目 rl ?________ 选择项’ r l lr B l b r ll rr rr r b l l 题目ll brgr ll r __________ 选择项 r lr k l B lr k l r lr k l lr lrg r r 题目33 g ll rr r________ 选择项k r r “rrzg” B rr vgbl brr r r rr llr r ll rr rr l rk r 题目 rbbl_________ 选择项k l b k l ll r B k r b k r br v l lr ’ v l lr 题目5 5 B g l r br r r l,_______ 选择项 l r r l B r ll g ll r r r l r qkl Vblr kll（） Rrgr bl ll blk r r bx (0 ) 题目6 g gg lg glbl vlbl grg lr g b r rl r lg l vr lr r r xl, r r 6 gg l rlz l r ll l , r, vgbl, l l lrg , r r, r lk r, r l ll l, , gr rg l rrr, 7 g g b rrl gr r l rbl r , rk, r, b r , gg 8 glbl vg l zRbl gvr r lgr r r r ll, gg r, r r vgbl r bg r l 9 vlbl r rv rk k r v rvg l llr, l r g lr k l r r, r z r vg r k, r 0 lg l g, l r lvglr lv r xr（分值7分 Vblr kll（）题目 vblr r l rr rg (0 ) k r 3vl gr 5 答案 r rB ? Q® (r) r r r r r Br Q® l, l rglr r l lk g b r r , r r gl g , gvr b , Q® r 30 rr ll rv r ll vr rr b r ( r ) r l r, Q® r lk ll bl r Q® lk r bl r r r r r r r r, v r, r, r r? lk r r r r k r r r rg r r l r? l r l r r r r r “ l r r r r r r” Q® l ll lg r r ll kb g Q® b rvg lg l r r rbbl k g rg r r xl, ll r r l r r r rg r , b ll v r rvrvr g, b r , g b k ll rr g l 题目 6 rl? 选择项g b ’ rk ll B g b r br r g b rk r gb r 题目3 7rg rl, Q®______ 选择项 r kr gvr b B r r ll r r rg b llg r 题目 8 r r r, rg Q® _______ 选择项 r r k B r r rvg lk ll bl 题目5 9 ’ g b r, Q® rbbl________ 选择项 r r B r r v r r r r r r 题目6 0 r rvg , Q® r _________ 选择项 b rr r B l r l r l l r r l r r r r 5 xr（分值7分） Rg r (5 ) R v q ll b r rg r l rrl r qr r, rl l ( ) 题目 r l? 选择项 bg lv llrl gr gr r lg g B lr l r r blgl r lr x l l grr, r, lr rlv lvg gr r r r lr l x l 题目 r r r g rr l? 选择项 vr r brr bg r rl900 B l lr rl 900 , vr r brr , l r g rr r r 题目3 3 l rlz r 930 90? 选择项Br rg rl r , l l rbl ’ v rk r B r r, rk Br rg rl r , l rbl l r l rbl rg rl r 题目 g ll l rr rg x ? 选择项 vr l b r, r l r r B lr bg lvg lgr r r, l rr g bk r r, r r r vr r r 题目5 5 lll b lk r? 选择项 l rl r l bk B r l ll rbbl bk ll r l r ll rr r r r lr, r l r b r glr l Vblr kll （） R rgr bl ll blk r r bx ( 0 ) 题目6 lvg x gr l blv l r l l lk rl r l bk— , rr r l; l k l r l l lr vr, l ll 6 gr , r v lr r , glr l b r 7 l rl l r l, rr l v r lr—r g k r lr r b l r g gl 8 lvg lgr ( ), r b r r l r r , l 9 blv lr v g g r r, l g bk rl 0 x r lr l rk l r r gg r r, rr r l l bg g r r— r r r 6 xr（分值7分） Vblr kll（） l llg b g b r r , B, , r （0 ）题目 xl rr l r r g rl l g blg l r rr r xll rr ? 选择项 l g vlz vrr B l lr l r r r gg ll lrr r l blg r rr 题目 r rl bgg vlz— lgl vr v— l r vr v r g, vlzr, , , gvr, r r vlz? 选择项 lg B rl lr r 题目3 3 lrl lg l l ll , r gvr, l r rk, r r r l bllg bl xl r lg? 选择项 v r rlr gr r B g b gv r r rl b gvr rr r bg lgl; g l 题目“r ,lr r r ,” Kr, gg g ’ v “l r g b r lr r, l lk ll r ll r ” g r ? 选择项 B rg rlr r r r gr r gr 题目5 5 B rl —v, V, , r, r, gz—vrb k r, l , k g r ? 选择项 bvl, , r r rl B l l , gr l xr r bg l— xr bl v v r l vr k b Rg r (5 ) r llg r r r l r “” r r “” r l （）题目6 vr r r ’ rlz r r r’ lr l lr l b kg bg rlrl blr, r brrg k b , blrl r b rl 6 r r r l’ lr br b 选择项 B 题目7 r xl, ll r vr, l r ’ r ll l bl k r blk, l g blk r rv 7 rbbl k g vr 选择项 B 题目8 r , r r ll r ll “r” kg r grg b “bllgr” , r g “bllgr” B l v g “kllg” g rvg r r ll “Kllg”! 8 r r ll rkg r rbbl ’ ll r r r 选择项 B 题目9 r b r g brg g r l g g g ’ lg l b gbg vr k kv ’ lg r ’ k gvg k g blz g r! 9 r b rbbl rr lr br v 选择项 B 题目0 ’ vr k blr lk l B ’ l vr Br v r, rr r’ q (l rl r l bvr) l r l g r g k r lk “rlrl q” r “lrl r ” B g g rr, v rl r l brr k r ’ ll 0 gr l v rl r kg rlrl blr 选择项 B r 7 xr（分值7分）Rg r (5 ) r llg r r r l r “” r r “” r l r ( ) 题目r , r ’ l v rgl xl ll , r b vlbl rr— l r ll b , , r r ll b g r l rr l r b ll 选择项 B 题目 r xl, b l g (llg) r r ( lg bg k r g v) bl r r rkg l 选择项 B 题目3 r b gg r l l k r grl r r ll bvr rl l ll r l k r r l r 3 b r g b l r , b rbbl ll r k? g ll b ll 选择项 B 题目 rbl r rlg r r l b bl r r r rrb ( ) bl r r kg rb kg r r b , l l b l; g b bl blg r kg rrb rg lrbbl lk r br kg rbl r 选择项 B 题目5 b l b rl g r l rr r r r B ’ l “rl r” 5 b r l rr r b r ll r r 选择项 B Vblr kll（） R rgr bl ll blk r r bx ( 0 ) 题目6 b l rv gr ll r rk, r lrl l rk gl r rk rr vr r z, vr g 90, l rl r r—r l r— r rr, 6 gg b ’ lk r, rv l r vrl, bgg 7 gr r rr g rk rv l rr r 8 b gv rr r rk r lr blg 9 lrl r lr blbrr, rbrr, l, r r—vgbl rvr, lrg b l 0 rv r l rr lk r r r r, v br r l r r vgbl “ k vg rl l ,” v r r 8 xr（分值7分） Vblr kll（） l llg b g b r r , B, , r ( 0 ) 题目 ll r, rlgg lrr “rll” vl r r rl r 选择项 l l r B rg k lgg r q rll xr 题目 gql V rgrg — g l b vr l —r l’ klg rv r kg bl 选择项 l B v g lr r rgz 题目3 3 lv v rv l vr g r— l rlx r 选择项 r lr B r r rr rlx rg xr rg r 题目 g vl r r l, gvg rrbl gr l 选择项 rk, r r B b l bl bvr r l 题目5 5 lk “r V” k “r” rl l rg r rl , ll r rl r, grl, k r 选择项 vlbl rgr B gv ql rl l r Rg r (5 ) l llg b g b r r , B, , r ( ) vr k k, r g g B v vr r b k ll? l k ll,k blkbr (vr l v), g r, glz, glr B rg b, ll v r ll k r l rrr r , vr l rx, rr r, vr lrl r r r r , rr g r, r r blk r v k r rl r xl, Glr, r r, k r vg l rl rrr rg v, glr x rr , r rr ll“ r“ vr, 80 , v k l, r r v ＇ x r v, x l “ b r“ B r r＇ brg br l l v r (r r) 7 , r 500 r r v k l rl r , r r r, l r rl blr k r 9 rr rg gl ? , v r v vr 00 k rx, Glr, k rrr r vr l? B bl r vrg? V rl r gz vr b r vr? , r v b b bll vrg bll vrg k vrg l b r“bll“ r L “b“ g “lr,“ “b,“ r “r,“ “l“ g “rl,“ ( lvl g bg ) , bll vrg l r br lvlbl r , r, r rv bll , b r r bll r vlv lg g qkl rg rl r l g r r rl r l, b g rv vl, b lvl Vr, rk rrr, r r k bll v rg 957 l r “ r“ “rk l“ vr v rg v g l＇ b , Vr l vgr＇ br lrv k l b 8% r l b vr 50% r rl, bll vrg gv r ll g , r “r“ l brl rg r rbg r＇ lr l r g r gv r “r“ k bll vrg vlv g r rrg g vl vr llk xl kg br gr lk ll g xll r , lbll vrg vlv x, g r “x ll“ rrr l vrg r rkr ll bll xl gr l br lg r blv rgl r bll , rv bll vrg lg r bll l v b bl bll vrg ll rk vrg rrr blv rl , rl g ll r, r r v bll vrg ll , ll rrvrl , br llr lk 题目6 6 b l r rgr ? 选择项 ll v B ll Blr g v k r r ll? ll rr rl v 题目77 b l r rgr B? 选择项 vrg Br B x ll r x vrg bll vrg ? rk? 题目8 8 r v ______ vGlr k l 选择项 br B r 题目9 9 r r r k ______ 选择项 rrr B blr B 题目0 0 b r br_______ 选择项 vl rbr r B vl rbr r r rbr r r 9 xr（分值7分） Vblr kll（）题目 r bl rx gv g? X r r gv g ( 0 ) rg 答案 r 答案 llr 答案 X 答案 X llgl 答案 Rg r (5 ) l llg b g b r r , B, , r ( ) g r b r b r ? g rv rg r q r lg l r, l v rrg , br, r g rv, rl g v g rrk r b l g lk l b l! g l r rv l r “ k é r b l,“ r Rl “ é? ＇?“ k “ll, é b é g rv g é, rr r vr , lk rg l＇rl , r , r r l rrg é l ll r rl v l l r k b vrg r lk,r, rlg é rlx k “ “r r r?“ k “ ll, r＇r ll r , r l k,“ Rl “r! B ＇ r ＇ rb ll brg? ＇rg“ “, ll ＇, b r rg brl lk ll, k lkg r g“ “ll, b l rr br?“ Rl＇ r, “ ?“ k “ l rr br k, r r r lg x g k ＇r rr r ＇r vr,“ “g, l“ “v vr ?“ “, l rrg r lr r , ＇ g ll r r r ＇ k ＇r gg l＇rll r g bk r r l “ “ k l rr rgg?“ “ g l rg l r xrrrlr v g ,“ ll “r , g r kg l, b b lk , b g g lr r“ “ ?“ “, l r , Kr, r g, g l 90% , , g l l, r l l l , b l r“ L rv l lbrr “r“ “ rg r ＇b r “ “Rll,“ “ ?“ “ll, r r ll k lk l, k r r, lk g br r rrk r , b r＇ lb rr g l rll g lg“ “, , l lk l k r l bk!“ “ll, ＇ll , b vll rk r r, r lr ll gr“ “ll ＇ b r ＇v r , “ B ＇v lr g , ＇g l, r , l“ 题目 6 rv , __ 选择项 k r l q B k r ll r 题目3 7 r＇rl rbbl __ 选择项 r r B ll g b r 题目 8 r __ 选择项 k r g rv B ll, brg r 题目5 9 g l, ＇__ 选择项 rg l B l b 题目6 0 r l , __ 选择项 r rl B g gg r 0 xr（分值7分） Rg r (5 ) r llg r r r l “” r r “” r l ( ) 题目 l r b r vr, g r, r bl rr, g r l b b r l g g r r rqr g r r r xl, g, gr kg, l (brg), vg r ll g r rr blv g r l b l r l 选择项 B 题目 blv g r l b l r l? r ll, g ’ vrg r xl, k gr kg r g blk r lk r , r g k gv kr gr r kr rv r g r l b ll l g v r 选择项 B 题目3 , g gr b l gv b rr r r b gl lvr ll r , k bv bl rll r g rv r 985 br g r 983? 3 rg g bg g r r l l l rgg b 选择项 B 题目 l l l g r r bv l b ll l l l r r r bvl r g lk , g, rk, kg, l b ll b g ’ b bv r gr l ? blv r 00% r bv rr r blv ll r r bv 选择项 B 题目5 l b r q br r ’ q r xl, 000 r l, r r rvrl g kr l br l k r 3% r l rv r, b l’ rv ’ r r 5 q b r l’ r r 选择项 B 题目6 Vblr kll（） llg vblr l r bl xl rg ( 0 ) rkr rb r rgr r 答案形考任二（30分）破冰行动（所属Gl；分值5分；要教师批）讨论区异国特色食谱（所属r 3；分值5分；要教师批）讨论区身边庭模式（所属r 5；分值5分；要教师批）讨论区新闻采访稿（所属r 8；分值5分；要教师批）动评价上表现（所属所有节；分值0分；要教师批）《纳税筹划》络课答案形考任、单选题（0道共0分）题目税筹划与逃税、抗税、骗税等行根区别是具有（）选择项合法性 B 前瞻性可行性违法性题目以下选项不属累进税率形式是（）选择项超额累进税率 B 定额累进税率超率累进税率全额累进税率题目3 以下选项属纳税人有（）选择项代收代缴义人 B 外国人和无国籍人居民企业代扣代缴义人题目税收筹划是纳税人（）对相关事项安排和规划选择项生产营行发生 B 纳税义发生前纳税义发生生产营行发生题目5 税收筹划目标是（）选择项成化 B 税化企业利润化企业价值化题目6 下列关人独企业、合伙企业征收人所得税表述错误是（）选择项合伙企业生产营所得和其他所得采用先分税原则 B 实行账征收方式人独企业和合伙企业改核定征税方式账征收方式下认定年营亏损弥补完部分可以逐年延续弥补以合伙企业名义对外投分回利息或者股息、红利应按比例确定各投者所得分别按利息、股息、红利所得项目计征人所得税合伙企业人投者以企业金庭成员支付与企业生产营无关消费性支出视企业对人投者利润分配题目7 下列单位不属企业所得税纳税人是（）选择项股份制企业 B 有营所得其他企业合伙企业外商投企业题目8 我国实行法人所得税制（）是企业所得税独立纳税人营亏损不能冲抵母公司利润选择项总公司 B 子公司母公司分公司题目9 下列关企业所得税收入确认表述正确是（）选择项接受捐赠收入按照合约定接受捐赠产日期确认收入实现 B 租金收入依照承租人实际支付租金日期确认收入实现股息、红利等权益性投收益按照被投方实际分配利润日期确认收入实现利息收入按照合约定债人应付利息日期确认收入实现题目0 要缴纳企业所得税和人所得税是（）选择项合伙企业 B 体工商户人独企业公司制企业二、多选题（5道共30分）题目递延纳税筹划法是（）选择项或多项企业没有减少税款缴纳 B 获取了货币价值相对收益推迟纳税义发生企业减少了税款缴纳题目税收管辖权筹划法是（）选择项或多项避免己所得成行使地域管辖权国征税对象 B 减轻或消除有关国纳税义避免成行使居民管辖权国公民避免成行使居民管辖权国居民题目3 由税收待遇差别以下（）承担全面纳税义选择项或多项分公司 B 母公司子公司总公司题目企业利用纳税人身份进行税收筹划可以达到节省税金支出目下列说法正确是（）选择项或多项子公司具有独立法人格通常履行与该国其他居民企业样全面纳税义 B 应当尽可能避免作非居民纳税人而选择作居民纳税人应当尽可能避免作居民纳税人而选择作非居民纳税人分公司具有独立法人格通常履行与该国其他居民企业样全面纳税义题目5 依据财产组织形式和法律责任权限国际上通常把企业组织形式分（）三类选择项或多项公司制企业 B 合伙企业合企业人独企业三、判断题（0道共30分）题目6 然人逃避缴纳税款对然人犯罪主体各层次量刑幅判处有期徒刑或者拘役不再进行其他处罚选择项对错题目7 根据我国税法规定, 居民纳税人对我国境所得缴纳人所得税选择项对错题目8 税收抵免是指居住国允许非居民纳税人国税法规定限额用已向国缴纳税款抵免其向居住国应缴纳税额部分选择项对错题目9 税收筹划是纳税人纳税义发生对相关事项安排和规划选择项对错题目0 代收代缴义人是依照有关规定向纳税人收取商品、劳或收入有义代收代缴其应纳税款单位和人因应承担相应纳税义选择项对错题目要避免成居民纳税人身份关键要明确国对公司、企业居民纳税人身份判定标准按国法律册成立或实际管理机构所地国境即国居民纳税人从而有无限纳税义因对其进行税收筹划方法是方面要尽可能将实际管理机构设避税地或低税区；另方面也要尽可能减少某些收入与实际管理机构系选择项对错题目不组成企业法人外合作营企业由合作各方依照国有关税收法律、法规分别计算缴纳所得税选择项对错题目3 总机构设Ａ地某外商投企业Ｂ地设有销售分机构对分机构生产营所得应按Ａ地企业所得税税率由总机构汇总缴纳所得税选择项对错题目假如总公司部有甲、乙分公司甲分公司盈利公司,而乙分公司亏损公司,则汇总纳税甲、乙分公司盈亏不能抵不能产生较亏损抵税效应选择项对错题目5 生产营处起步阶段、发生亏损可能性较情况考虑设立分公司从而使外地发生亏损总公司冲减以减轻总公司担而当生产营走向正轨产品打开销路可以盈利应考虑把分公司变更子公司可以盈利保证能享受当地税收优惠政策选择项对错形考任、单选题（0道共0分）题目企业从事下列项目所得减半征收企业所得税是（）选择项麻类作物种植 B 油作物种植香作物种植糖作物种植题目根据企业所得税有关规定以下对所得确定表述正确是（）选择项股息、红利权益性投所得按照分配所得企业所地确定B 权益性投产让所得按照投企业所地确定提供劳所得按照所得支付地确定让不动产按照让不动产企业或机构、场所所地确定题目3 进行企业结构税收筹划企业债与权益比重（）其节税作用越选择项越高 B 相等略高越低题目某国有企业07年月接受捐赠台生产设备取得增值税专用发票上明价款00万元增值税3万元08年6月进行股份制改造将其出售售价60万元出售清理费用3万元按税法规定已计提折旧万元；假如不考虑增值税及其他相关税费该国有企业06年就该让收入应缴纳企业所得税（）万元选择项 55 B 875 5 75 题目5 企业从事合条件环境保护、节能节水项目所得项目取得笔生产营收入所属纳税年起（）选择项年免征企业所得税二年至三年减半征收企业所得税 B年至二年免征企业所得税三年至五年减半征收企业所得税年至三年免征企业所得税四年至六年减半征收企业所得税年至五年免征企业所得税题目6 纳税人购进货物不含税报价相情况下税重是（）选择项增值税般纳税人 B 能开增值税专用发票规模纳税人规模纳税人能开增值税普通发票规模纳税人题目7 0×7年月某增值税般纳税人将0×年购进台已抵扣进项税额生产设备改变用途用作职工福利设施该设备原值00万元已提折旧8万元则应做进项税额出（）万元选择项 3 B 0 30 9 题目8 下列属固定产加速折旧方法是（）选择项双倍余额递减法 B 工作量法平年限法直线法题目9 甲公司代乙公司采购批商品下列行合委托代购业要是（）选择项采购商品发票开具给甲公司 B 采购商品发票开具给乙公司乙公司能及付款甲公司垫付了金500万元甲公司把货款金额和手续费起与乙公司结算题目0 增值税般纳税人下列行涉及进项税额不得从销项税额抵扣是（）选择项将外购货物用抵偿债 B 将外购货物对外投将外购货物无偿赠送给外单位将外购货物用企业发放集体福利二、多选题（5道共30分）题目根据跨地区营汇总纳税企业所得税征收管理规定总机构应按照上年分支机构（）因素计算各分支机构当期应分摊所得税款比例选择项或多项职工薪酬 B 营业收入营利润产总额题目利用无差别平衡增值率判别法进行增值税两类纳税人身份选择下面选项正确是（）选择项或多项增值率（销售额－购进额）购进额 B 增值率（销售额－购进额）销售额作般纳税人销项与进项适用增值税税率可以不致作般纳税人销项与进项适用增值税税率致题目3全面实行营改增下列各项可抵扣进项税额扣税凭证包括（）选择项或多项增值税专用发票B 农产品收购和销售发票海关进口增值税专用缴款机动车销售统发票题目下列关消费税纳税义发生说法正确有（）选择项或多项某汽车厂采用委托银行收款方式销售汽车其纳税义发生发出汽车并办妥托收手续当天B 某涂生产企业销售涂合约定8月0日收取价款80%8月0日按规定发出全部涂0日应确认全部收入纳税人进口摩托车其纳税义发生报关进口当天某金银珠宝店销售金银首饰0件收取价款5万元其纳税义发生收款当天题目5 下列做法对企业有利有（）选择项或多项采取赊销和分期付款方式 B 付款前先取得对方开具发票使销售方接受托收承付与委托收款结算方式尽可能少用现金支付三、判断题（0道共30分）题目6 权益性投产让所得按照投企业所地确定选择项对错题目7 企业以非货币形式取得收入应当按照交易价格确定收入额选择项对错题目8 纳税人采取商业折扣方式销售货物折扣额无论是否另开发票不得从销售额扣除选择项对错题目9 现行增值税法律制规定销售额没有达到起征不征增值税；超起征应就超起征部分销售额依法计算缴纳增值税选择项对错题目0 如外国投者股权让前先进行股利分配合法地使让价格降低可以节税选择项对错题目对生产设备出租人说按税法规定公司无论从事营租赁业还是融租赁业应缴纳增值税选择项对错题目技术让所得技术让收入－技术让成－相关税费相关税费是指技术让允许抵扣增值税、合印花税等相关税金及附加、合签订费用、律师费等相关费用及其他支出选择项对错题目3 增值税般纳税人06年5月日以取得并会计上按固定产核算不动产以及所发生不动产建工程其进项税额应分年平从销项税额抵扣即每年抵扣进项税额50%选择项对错题目纳税人支付交际应酬费以及购进旅客运输属企业业开展所因其进项税额可从销项税额抵扣选择项对错题目5 按照规定不得抵扣进项税额不动产发生用途改变用允许抵扣进项税额项目可抵扣进项税额＝增值税扣税凭证明或计算进项税额×不动产净值率不动产净值率（不动产净值÷不动产原值）×00%选择项对错形考任3 、单选题（0道共0分）题目合理提前所得年或合理推迟所得年从而起到减轻税或延期纳税作用这种税处理属（）选择项企业成核算税收筹划 B 企业生产营税收筹划企业成分配税收筹划企业投策税收筹划题目采取缩短折旧年限方法低折旧年限不得低规定折旧年限（）选择项 70% B 0% 50% 60% 题目3 某型零售企业0×7年行申报收入总额50万元成费用58万元营亏损8万元主管税机关审核发现其发生成费用真实实现收入无法确认依据规定对其进行核定征收假定应税所得率9%则该型零售企业0×7年应缴纳企业所得税（）万元选择项 55 B 563 638 50 题目0×7年初居民企业以实物产000万元直接投B居民企业取得B企业0%股权0×7年月企业全部撤回对B企业投取得产总计800万元投撤回B企业累计分配利润000万元累计盈余公积50万元企业投让所得应缴企业所得税（）万元选择项 30 B 85 0 00 题目5 境外某公司国境设立机构、场所0×7年取得境甲公司支付贷款利息收入800万元取得境乙公司支付财产让收入80万元该项财产净值0万元0×7年该境外公司我国应缴纳企业所得税（）万元选择项 86 B 0 98 题目6 纳税年纳税人发生与基医保相关医药费用支出扣除医保报销人担（指医保目录围付部分）累计超（）部分由纳税人办理年汇算清缴80000元限额据实扣除选择项 0000元 B 5000元 5000元 0000元题目7 新人所得税法规定病医疗费用扣除属（）选择项基减除费用 B 其他扣除费用专项附加扣除费用专项扣除费用题目8 对只有两子女庭关赡养老人扣除其二者可能分摊费用组合（）选择项 000元0元 B 800元00元 500元500元 000元,000元题目9 关子女教育扣除按照每孩每月（）扣除选择项 3000元 B 000元 000元 500元题目0 关住房贷款利息扣除新税法规定纳税人人或其配偶购买国境住房发生首套住房贷款利息支出可以选择由夫妻方按每月（）扣除选择项 000元 B 3000元 500元 000元二、多选题（5道共30分）题目下列关企业发生职工教育费支出阐述正确有（）选择项或多项若支出超上述限额准予以纳税年结扣除 B 般企业发生职工教育费支出不超工薪金总额5%部分据实扣除高新技术企业和认定技术先进型企业不超工薪金总额8%部分据实扣除软件生产企业发生职工教育费职工培训费用可以全额税前扣除题目下列关企业价值化理论及这目标下税收筹划说法正确是（）选择项或多项由企业价值化目标下作价值评估基础现金流量确定仍然是基企业当期盈利因只有选择税轻纳税方案活动才可称税收筹划 B 企业目标定位价值化条件下税收筹划目标是追税利润化现金流量价值评价标准不仅仅看企业目前获利能力更看重企业和潜获利能力企业价值化是从企业整体角考虑企业利益取向使更地满足企业各利益相关者利益题目3 下列各项行视销售行有（）选择项或多项将生产产品用集体福利 B 将产总机构及其境分支机构移将生产产品用市场推广将产用境外分支机构加工另产品题目人所得税纳税人包括（）选择项或多项国有所得外籍人员和港澳台胞 B 体工商业户人独企业、合伙企业投者国公民题目5 “三险金”指是（）选择项或多项基医疗保险 B 住房公积金失业保险养老保险三、判断题（0道共30分）题目6 企业促进商品销售而商品价格上给予价格扣除属商业折扣商品销售涉及商业折扣应当按照扣除商业折扣金额确定销售商品收入金额选择项对错题目7 企业应与具有合法营格介机构或人签订协议或合除委托人外企业以现金等非账方式支付手续费及佣金不得税前扣除选择项对错题目8 债权人鼓励债人规定期限付款而向债人提供债扣除属现金折扣销售商品涉及现金折扣应当按扣除现金折扣前金额确定销售商品收入金额现金折扣实际发生作财费用扣除选择项对错题目9 企业08年月日至00年月3日期新购进设备、器具（指除房屋、建筑物以外固定产）单位价值不超500万元允许次性计入当期成费用计算应纳税所得额扣除不再分年计算折旧选择项对错题目0 对受托加工制造型设备、船舶、飞机以及从事建筑、安装、装配工程业或者提供其他劳等持续超6月可以通生产进或完成工作量安排调节收入确认选择项对错题目国境无住所人纳税年国境居住累计不超90天其国境所得由境外雇主支付并且不由该雇主国境机构、场所担部分免予缴纳人所得税选择项对错题目关专项附加扣除费用纳税人确定完具体分摊方式和额纳税年还可以向税机关申请变更选择项对错题目3 纳税人发生医药费用支出只能由其人扣除选择项对错题目新人所得税法规定专项附加扣除费用包括子女教育、继续教育、住房贷款利息或者住房租金、赡养老人等5项专项附加扣除选择项对错题目5 新人所得税法规定专项扣除、专项附加扣除和依法确定其他扣除以居民人纳税年应纳税所得额限额；纳税年扣除不完可以结以年扣除选择项对错形考任、单选题（0道共0分）题目下列有关设立公司组织形式税收筹划表述正确有（）选择项无论子公司还是分公司都是独立法人都应单独计算并缴纳企业所得税 B 子公司不是独立法人其所得与总公司汇总纳税对设立初亏损分支机构或者总公司亏损、分支机构盈利情况下分支机构宜采用分公司形式以获得盈亏相抵处如总机构位税率低地区而分支机构位税率较高地区分支机构则宜采用子公司形式以实现规避高税率目题目张先生将己栋价值000万元房产投入股甲企业并取得甲企业0%股权房产0年前购入取得购入成000万元张先生对房产让行应缴纳人所得税（）选择项 00 B 0 300 00 题目3 债重要杠杆作用则提高权益收益率水平及普通股每股收益率方面以下公式得以充分反映是（）选择项权益收益率（税前）息税前投收益率 + 债产总额×（息税前投收益率－债成率） B 权益收益率（税前）息税前投收益率 + 债产总额÷（息税前投收益率－债成率）权益收益率（税前）息税前投收益率 + 债权益×（息税前投收益率－债成率）权益收益率（税前）息税前投收益率 + 债权益÷（息税前投收益率－债成率）题目甲公司0×9年6月以 500万元收购乙公司全部股权。
(精华版)国家开放大学电大本科《高级英语(1)》形考网络课网考作业及答案(第六套)
(精华版)国家开放大学电大本科《高级英语（1）》形考网络课网考作业及答案(第六套)(精华版)国家开放大学电大本科《高级英语（1）》形考网络课网考作业及答案(第六套) 课程总成绩= 形成性考核×100% ；形考任务1（40分）；形考任务（30分）；形考任务3（30分）形考任务1 题目1 He always _________ the club＇s newsletter. 选择一项：D. writes 题目2 _________ you _________ the supporters club＇s Internet address? 选择一项：B. Do … know 题目3 You ____ have seen her at the station – she was at home with me! 选择一项：D. couldn＇t 题目4 I phoned them last night but no one answered. They _________ (be) out. 选择一项：A. must have been 题目5 We only had ______ before the final. 选择一项：A. three days＇rest 题目6 There are ___ Virtual History games available in the shop. 选择一项：D. a few 题目7 We ___ to buy some drinks before we get on the train. 选择一项：B. need 题目8 He asked her__________ a degree. 选择一项：A. if she had 题目9 They ___ which record company to sign a deal with. 选择一项：A. haven＇t decided 题目10 Colin ___ the bass guitarist since Brian left. 选择一项：B. has been 题目11 I ___ with friends when someone stole their car. 选择一项：D. was staying 题目12 When her brother was in prison, she ___ him every month. 选择一项：D. visited 题目13 Hey girls, ____ you make us some sandwiches? 选择一项：B. can 题目14 We ___ forget it＇s Dad＇s 50th birthday next month. 选择一项：A. mustn＇t 题目15 Hurry up! They _________ a group meeting in Room 6 soon. 选择一项：A. are having 题目16 Let＇s not take the children to the science museum – I think they probably ___ enjoy it. 选择一项：D. won＇t 题目17 The motel___by the Lewis family in the 1950s. 选择一项：C. was started 题目18 The Wigwam Motel, Arizona ___of Native American tents. 选择一项：C. is made 题目19 Darren said , “I don＇t know how it happened.” Darren said (that)_______________.（变成间接引语）选择一项：A. he didn＇t know how it had happened 题目20 She told me that she___a car since 1990. 选择一项：C. hadn＇t driven 形考任务2 请同学们从以下口语交流任务中，选择一个口语任务，按照要求在自己的手机或者电脑上进行录音，然后将录制好的音频文件上传到课程平台。
精选国家开放大学电大本科《高级英语(1)》形考网络课网考作业及答案(第一套)
（精华版）国家开放大学电大本科《高级英语（1）》形考网络课网考作业及答案（第一套）课程总成绩=形成性考核X100% ；形考任务1 （40分）；形考任务（30分）；形考任务3 （30分）形考任务1题目1At the moment, I ___________ lots of new friends.选择一项：D. 'm making题目2People often _____ a club to make new friends.选择一项：A.joinB.joinsC.are joiningD.aren J t joining题目3I phoned them last night but no one answered. They _______________ （be） out.选择一项：C.must have been题目4He _____ be hungry - he，s just had lunch.选择一项：D.can't题目5The best game to buy is _______ Alien Control 3 or Virtual History.选择一项：B.either题目6We only had _______ before the final.选择一项：B.three days， rest题目7I __ buying her a cookery book for her birthday.选择一项:D. thought about题目8This is probably the dead _____________ wallet.选择一项：D. soldier ，s 题目9the band at the Rock Garden before?选择一项:C- Has …played题目10They ___ which record company to sign 选择一项:A. haven't decided题目11选择一项:C. mustn ，t 题目15a group meeting in Room 6 soon.选择一项:a deal with.When he crashed the car, he six bottles of beer.选择一项:C. had drunk题目12When her brother was in prison, she him every month. 选择一项:C. visited题目13You ___ buy a season ticket but a daily ticket is more expensive.选择一项:C. don't have to题目14You tell anyone it's a secret!Hurry up! TheyB.are having 题目16Mrs. Porter，s heart is very weak and she is very ill. The doctors say she ___________ die soon.选择一项：B.'s going to题目17The motel ____ b y the Lewis family in the 1950s.选择一项：D.was started题目18Today, the motel ____ by members of the same family.选择一项：C.is managed题目19She told me that she _____ a car since 1990.选择一项：D.hadn，t driven题目20Darren said , "I don't know how it happened. ”Darren said (that) __________________ .(变成间接引语)选择一项：B. he didn，t know how it had happened形考任务2请同学们从以下口语交流任务中，选择一个口语任务，按照要求在自己的手机或者电脑上进行录音，然后将录制好的音频文件上传到课程平台。
国家开放大学电大本科《高级英语》《社会学概论》形考网络课网考作业(合集)答案
国家开放大学电大本科《高级英语》《社会学概论》形考网络课网考作业(合集)答案国家开放大学电大本科《高级英语⑴》《社会学概论》形考网络课网考作业（合集）答案《高级英语（1»形考网络谋答案形考任务I I 题目 1 At the moment, I_________lots of new friends. 选择一项：A. makesB. “s makingC. makeD. ，，m asking题目2 People often___a club to make new friends. 选择一项：A. joinB. joinsC. are joiningD. aren"t joining 题目3 I phoned them last night but no one answered. They___________（be）out. 选择一项：A. couldn* t haveB. can* t have seenC. mst have beenD. will have been 题目4 He____ be hungry - he* s just had lunch. 选择一项：A. mustB. mightC. ought toD. can"t题目5 The best game to buy is_____Alien Control 3 or Virtual History. 选择一项: A. any B. either C. some D. none 题目6 We only had_____ before the final. 选择一- 项：A. the three rest dayB. three days" restC. three day" s restD. the rest of three days 题目7 I_buying her a cookery book for her birthday. 选择一项：A. expect B. manage C. might D. thought about题目8 This is probably the dead__________ wallet. 选择一项：A. soldiers*B. the soldier* sC. soldiersD. soldier"s题目9__the band__at the Rock Garden before? 选择一项：A. Has 。
国开形成性考核01878《综合英语(1)》单元测试(5)试题及答案
国开形成性考核《综合英语(1)》形考任务(5)试题及答案（课程ID：01878，整套相同，如遇顺序不同，Ctrl+F查找，祝同学们取得优异成绩！）I.词汇和结构说明阅读以下段落，并为下列问题选择最佳答案。
题目1、Don't put all your eggs in one basket' is a（D）.【A】：province【B】：provision【C】：problem【D】：proverb题目2、Miniskirts were the（A）in the late sixties.【A】：fashion【B】：strength【C】：strength【D】：desire题目3、I kicked myself for not having（B）it earlier.【A】：thought of【B】：think of【C】：think over【D】：thought over题目4、Don’t try to do everything at once; take it a bit（D）.【A】：at times【B】：at the time【C】：at other times【D】：at a time题目5、He gained（D）experience of sailing as a deck hand.【A】：powerful【B】：present【C】：private【D】：practicalII.语法为下列各项选择最佳答案。
题目6、There is no need to leave the tip,（A）tipping is almost unheard of in Japan.【A】：for【B】：because of【C】：therefore【D】：but题目7、When you are in foreign countries, you should try to understand how（B）different from your own.【A】：are their cultures【B】：their cultures are【C】：their cultures do【D】：do their cultures题目8、When（C）, before you start a meal, you will be given a basket with a hot towel in it. 【A】：dine out【B】：you dining out【C】：dining out【D】：dined out题目9、This kind of service is the nicest，（B）it’s also the most expensive.【A】：and【B】：but【C】：so【D】：however题目10、There are（A）books in the room.【A】：quite a few【B】：very a few【C】：quite few【D】：a few quiteIII.对话为下列各项选择最佳答案。
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（豪华版）国家开放大学电大本科《高级英语（1）》形考网络课网考作业及答案（第五套）国家开放大学电大本科《高级英语（1）》形考网络课网考作业及答案（第五套）课程总成绩二形成性考核×100% ；形考任务1 （40分）；形考任务（30分）；形考任务3 （30分）形考任务 1 题目IAt the moment, I IOtS Of new friends. 选择一项：A. , S making B. make C. makes D. , m making 题目 2 _____________ you ___________ the SUPPOrterS ClUb , S Internet address? 选择一项：A. Are … knowing B. DO …know C. DOeS …know D. Can …know 题目 3 YOU have Seen her at the StatiOn - She WaS at home With me!选择一项：A. mustn r t B. COUldn r t C. may D. ShOUId 题目 4 He be hungry - he ⅛ just had lunch.选择一项：A. must B. OUght to C. might D. Can ' t 题目5 PeOPle Prefer reality to the VirtUaI world.选择一项：A. MUCh B. MOSt C. NOt any D. A Iittle 题目 6 The best game to buy is Alien COntrOI 3 Or VirtUaI HiStory. 选择一项：A. either B. none C. SOme D. any 题目7 I buying her a COOkery book for her birthday. 选择一项：A. expect B・ thought about C. might D. manage 题目8He asked her a degree. 选择一项：A. did She have B. if She had C. does She have D. if She has 题目9 CritiCaI Age In JaPan yet. 选择一项：A. don r t Play B. haven ' t been PIaying C. aren , t PIaying D ・ haven r t PIayed 题目10 the band at the ROCk Garden before?选择一项：A. IS … Playing B. DOeS … Play C. HaS … PIayed D. HaS ∙∙∙ been PIaying 题目11 When he CraShed the car, heSiX botties Of beer. 选择一项：A. had drunk B. CIrank C. drinks D. WaS drinking 题目12 When her brother WaS in She him every mOnth. 选择一项：A. ViSited PriSOntB. had ViSitedC. WaS ViSitingD. ViSitS 题目13 Hey girls,you make US SOme sandwiches? 选择一项：A.mustB. mayC. CanD. ShOUId 题目14 YOU tell anyone -it , s a secret! 选择一项：A. don ' t have toB.mustn , tC. have toD. must 题目15 Mrs. POrter , S heart is Very Weak and She is Very ill. The doctors Say She die soon. 选择一项：A. , S going to B. WillC.mightD. must 题目16 Let r S not take the ChilcIren to the SCienCe museum - I think they PrObabIy enjoy it. 选择一项：A. aren , t going to B. WilI C. WOn , t D. Can 题目17 The WigWanl MOtelAriZOna Of NatiVe AmeriCan tents. 选择一t项：A. has been made B. Weremade C. is making D. is made 题目18 The wigwams, from ClOth Or animal skins. 选择一项：A. aren , t being made B. isn , t made C. hadn , t been made D. aren , t made 题目19 Darren 'T don , t know how it happened. ” Darren Said (that) Saidt(变成间接引语)选择一项：A. he didn , t know how it happened B. he didn , t know how it had happened C. I didn , t know how it happened D. I don ' t know how it happened 题目20 Kelly said, 'T , Ve never Seen anything Iike that. " Kelly Said (that) .(变成间接引语)选择一项：A. She had never SeerI anything Iike that B.I had never SeerI anything Iike that C. She has never Seen anything Iike that D. I have never Seen anything Iike that形考任务2请同学们从以下口语交流任务中，选择一个口语任务，按照要求在自己的手机或者电脑上进行录音，然后将录制好的音频文件上传到课程平台。
辅导教师根据口语任务的完成质量，给予相应分数。
口语交流任务：1. IS it a WaSte Of time and money to be fashionable? ReCOrd your OPinions On the topic and justify them With the PhraSeS you Iearned in Unit L (Unit 1/ SPeaking and IiStening—YOUth groups. ) 2. A 15-year-old boy bulliedOther ChiIdren and StoIe theirmoney and ValUables. He insuIted teachers and tried to burn down the school. AS a result, he WaS SUSPended for three weeks. DO you agree Or disagree On the PUniShment given to him? ReCOrd your OPiniOns. ( Unit 3 /Speaking and LiStening一Guilty!)3.PrePare a PreSentatiOn On the topic：HOW WiII global Warming Change the Way We IiVe in the future? GiVe at IeaSt 3 POintS in your PreSentation. (Unit 5/ SPeaking andIiStening--PreSentatiOn) 4. What animals do you Iike best? Why? ReCOrd the reasons you Iike the animal. Eg. I Prefer CatS - I think they, re Very independent； they always do What they Wan t∙ (Unit 6 / Grammar and reading--ThOSe CraZy humans! ) 5. After reading the text, do you agree the OCtoPUS is the WiSeSt/most intelligent animal? CarI you give US SOme reasons in your recording? (Unit 6 /Reading and VOCabUlary一AS intelligent as∙∙∙)6.Imagine that you WOrk as a PerSOnaI coach, and you meet SOnIeOne WhO is having PrObIemS keeping UP With EngliSh IeSSOns? What advice WOUId you give him Or her? Try torecord at IeaSt three PieCeS Of advice. (Unit 7 /Speaking and LiStening—Be a SOCiaI SUCCeSS)7.SUPPOSe you WOrk for Orraway. IntrOdUCe two actiVitieS youIike most to a CUStOmer. ReCOrd your introduction and reasons (Unit 8 /Reading - OrraWay AdVentUre) 8. NOWadayS young PeOPIe Start their first job at a much Iater age than their ParentS did. Think about the reasons, the advantages and disadvantages Of this? Then record a ShOrt PreSentatiOn On the topic.(Unit 9/Reading and VOCabUlary一Where 2 NOW) 9. In WhiCh SitUations do you SPend a IOt Of time getting your appearance right before you go out? ReCOrd your answer. (Unit 11/Grammar and Reading一BeaUty through the ages) 提示：本任务可通过在线文字转语音网站()进行英语转语音，完成后点击下载即可。