单项选择题
Hitchhiking(搭车旅游)
When I was in my teens(十几岁)and 20s,hitchhiking was a main form. of long-distance transport. The kindness or curiosity of strangers(51)me all over Europe, North America, Asia and southern Africa. Some of the lift-givers became friends, many provided hospitality(52)the road.
Not only did you find out much more about a country than(53)traveling by train or plane, but also there was that element of excitement about where you would finish up that night. Hitchhiking featured importantly in Western culture. It has books and songs about it. So what has happened to (54)?
A few years ago, I asked the same question about hitchhiking in a column on a newspaper.(55)of people from all over the world responded with their view on the state of hitchhiking.
“If there is a hitchhiker's (56)it must be Iran, ”came one reply. Rural Ireland was recommended as a friendly place for hitchhiking,(57)was Quebec, Canada-“if you don't mind being berated(严厉指责)for not speaking French.”
But while hitchhiking was clearly still alive and well in many parts of the world, the (58)feeling was that throughout much of the west it was doomed(消亡).
With so much news about crime in the media, people assumed that anyone on the open road without the money for even a bus ticket must present a danger. But do we(59)to be so wary both to hitchhike and to give a lift?
In Poland in the 1960s,(60)a Polish woman who e-mailed me, “the authorities introduced the Hitchhiker's Booklet. The booklet contained coupons for drivers, so each time a driver(61)somebody, he or she received a coupon. At the end of the season,(62)who had picked up the most hikers were rewarded with various prizes. Everybody was hitchhiking then.”
Surely this is a good idea for society. Hitchhiking would increase respect by breaking down(63)between strangers. It would help fight(64)warming by cutting down on fuel consumption as hitchhikers would be using existing fuels. It would also improve educational standards by delivering instant(65)in geography, history, politics and sociology.
A.made
B.took
C.traveled
D.crossed
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Not
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F.”
G.
A.made
B.took
C.traveled
D.crossed
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问答题
某市卷烟生产企业为增值税一般纳税人,2014年6月生产经营业务如下:(1)进口生产用机械一台,国外买价128000元,运抵我国入关前支付的运费8400元、保险费7600元;入关后运抵企业所在地取得的运输公司开具的增值税专用发票,注明运费3200元、税额352元。(2)向农业生产者收购烟叶120吨并给予补贴,收购发票上注明每吨收购价款20000元,共计支付收购价款2400000元;另外,取得运输公司开具的增值税专用发票上注明运费120000元、税额13200元。(3)销售甲类卷烟400标准箱给某烟草专卖店,每箱售价15000元、销项税额2550元,共计应收含税销售额7020000元。由于专卖店提前支付价款,卷烟企业给予专卖店2%的销售折扣,实际收款6879600元。另外,取得运输公司开具的增值税专用发票,注明运费140000元、税额15400元。(4)月末将20标准箱与对外销售同品牌的甲类卷烟销售给本 企业职工,每箱售价7020元并开具普通发票,共计取得含税销售额140400元。(5)月末盘存时发现,由于管理不善当月购进的烟叶霉烂变质3.5吨,经主管税务机关确认作为损失转营业外支出处理。(6)出租货运汽车3辆,开具普通发票取得含税租金收入42120元。(其他相关资料:关税税率15%,烟叶税税率20%,甲类卷烟消费税税率56%加150元/每标准箱,上述业务涉及的相关票据均已通过主管税务机关比对认证。)该卷烟生产企业自行计算6月应缴纳的各项税费如下:A.进口机械应缴纳增值税=(128000+8400+7600+3200)×(1+15%)×17%=28777.6(元)B.可抵扣的进项税额=(2400000+120000)×(1+10%)×(1+20%)×13%+352+13200+15400+28777.6=490161.6(元)C.销项税额=(6879600+140400+42120)×17%=1200560.4(元)D.损失烟叶转出进项税额=3.5×20000×13%=9100(元)E.应缴纳增值税=1200560.4-490161.6+9100=719498.8(元)F.应缴纳的消费税=(6879600+140400+42120)×56%+(400+20)×150=3954787.2+63000=4017787.2(元)G.应缴纳城建税、教育费附加、地方教育附加=(28777.6+719498.8+4017787.2)×(7%+3%+2%)=571927.63(元)要求:根据上述相关资料,按顺序回答下列问题,如有计算,每问需计算出合计数。(1)按A至G的顺序指出该企业自行计算6月应缴纳税费的错误之处,并简要说明理由。(2)计算该企业进口设备应缴纳的增值税。(3)计算该企业6月可抵扣的进项税额。(4)计算该企业6月的销项税额。(5)计算该企业损失烟叶应转出的进项税额。(6)计算该企业6月应缴纳的增值税。(7)计算该企业6月应缴纳的消费税。(8)计算该企业6月应缴纳的城建税、教育费附加和地方教育附加。 -
单项选择题
A Debate on the English Language A measure declaring English the national language is under intense debate in the United States. The US Senate passed two declarations last week. One calls English the nation's official language and the other says it is the “common and unifying(统一的)”tongue. But Americans found themselves divided on the issue. Since people worldwide know that most Americans speak only English, many can't understand why the issue is so controversial(有争议的). “The discussion is related to fears of immigration issues,” says Dick Tucker, a social scientist at Pittsburgh's Carnegie Mellon University. “It's related to a worry about the changing demography(人口统计)of the US. It's a worry about who will continue to have political and economic influence.” In fact, the notion of protecting the language has been kicked around almost since the nation's founding. John Adams lobbied(游说)in 1780 for the creation of a national academy to correct and improve the English language. But his proposal died, since lawmakers saw it as a royalist(保皇主义者)attempt to define personal behavior. Since then, the country hasn't had a national language, but the idea of recognizing the special status of English lived on. The emotions surrounding language resurface(再次浮现)not because people feel comfortable with English. It is more about the discomfort many Americans feel with the new languages, says Walt Wolfram, a professor at North Carolina State University. “Language is never about language,” he says. According to the 2000 US Census Bureau report, of 209 million Americans over 18 years old,172 million speak only English at home. About 37 million speak languages other than English. Among them, 6.5 million speak poor English and 3.1 million don't speak English at all.What are the two declarations concerned with?A.The status of the English language.B.The protection of new languages.C.The rights to speak one's mother tongue.D.The improvement of the English language.
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问答题
甲企业2013年度发生部分经营业务如下:(1)1月份取得国有土地4000平方米,签订了土地使用权出让合同,记载的出让金额为4000万元,并约定当月交付;然后委托施工企业建造仓库,工程4月份竣工,5月份办妥了验收手续。该仓库在甲企业账簿“固定资产”科目中记载的原值为9500万元。(2)3月份该企业因为生产规模扩大,购置了乙企业的仓库1栋,产权转移书据上注明的交易价格为1200万元,在企业“固定资产”科目上记载的原值为1250万元,取得了房屋权属证书。(其它相关资料:已知当地省政府规定的房产税计算余值的扣除比例为30%,契税税率4%,城镇土地使用税税率20元/平方米,产权交易印花税税率0.5‰。)要求:根据上述资料,按照下列序号计算回答问题。(1)计算业务(1)甲企业应缴纳的契税、印花税。(2)计算业务(1)甲企业2013年应缴纳的房产税、城镇土地使用税。(3)计算业务(2)甲企业应缴纳的契税、印花税。(4)计算业务(2)甲企业2013年应缴纳的房产税。
