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单选题
土壤中pH值过低，可用施用哪种物质改良（）。
A
草木灰
B
硫磺粉
C
硫酸铁
D
腐熟有机肥
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单选题2013年12月10日100美元可兑换人民币607.45元，2013年12月11日100美元可兑换人民币607.23元。这说明（）①美元汇率升高②美元汇率跌落③美元升值④人民币升值A
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问答题计算问答题：某市进出口企业（增值税一般纳税人）2015年2月发生如下业务：进口设备一批，合同规定货款50000美元，进口海运费1000美元，报关费及港口至企业的内陆运费200美元，买方另支付进口货物保险费100美元，向自己的采购代理人支付佣金200美元，向货物代理中介支付中介费500美元。（设备关税税率7%，美元当期汇率1：6.2）进口后将此批设备以500000元人民币的含税价格销售，开具普通发票。要求：（1）计算其进口环节应纳关税；（2）计算其进口环节应纳的其他税金合计；（3）计算内销环节实际应缴纳的各项税金及附加合计。
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单选题They already guide blind and disabled people; now dogs are to be trained to help people with dementia (痴呆). The duties of these "guide dogs for the mind" will include reminding their owners to take medication, as well as encouraging them to eat, drink and sleep at regular intervals.
The dementia dogs will be trained to respond to sound triggers in the home that prompt them to perform tasks. These could include delivering a bite-proof bag of medicine with a note inside reminding the patient to take it, or waking them up in the morning.
The idea was developed by design students at the Glasgow School of Art and will now be put into practice by Alzheimer"s Scotland and Dogs for the disabled.
Joyce Gray of Alzheimer"s Scotland said, "People in the early stages of dementia are still able to live a relatively normal life, and dogs help to maintain routine."
The other advantage of using the pets as companions is that conversation can be increasingly confusing for people with Alzheimer"s, but dogs can give them a sense of silent support and companionship. People light up when they see animals. They don"t need to communicate verbally but they can still interact. You can have a speechless bond.
The dog would also encourage the owner to take them out for walks, ensuring they keep exercising and interacting with other people.The guide dogs helping the people with dementia will （）.A
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