题目内容
某设在沿海开放区的股份制先进技术外资企业 2005年已过减免税优惠期，当年仍然被认定为先进技术企业，生产经营利润120万元，经会计师事务所审计发现以下情况： (1)2003年改组成股份公司时，接受固定资产 500万元，本年提取5%的折旧额(原账面价值 400万元，原外商投资企业未按规定进行税务处理)； (2)营业外支出中，向在购销方面有直接控制关系的另一企业支付赞助费5万元； (3)兼营投资业务，发生投资贷款利息支出20万元，已计入财务费用； (4)前年接受捐赠的设备一台，本年提取折旧费 10万元，已计入费用。 请计算该外资企业2005年应纳企业所得税和地方所得税。
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Questions 14 to 16 are based on the following talk on ADD. You now have 15 seconds to read Questions 14 to 16. What is ADD
Text 1 If you are tired of watering your plants every day, you might want to try growing them right in the water. And in fact this is not a new idea: People in ancient Egypt were growing plants without soil more than 2,000 years ago. Moreover, the floating gardens of the Aztecs in early Mexico are another ancient example of gardening without soil. Nowadays this technique is widely used. It is called hydroponic gardening. Literally, the term hydroponics means cultivating in water rather than in soil, and in fact normal soil is not used in this process. But plants are plants, and so the concerns of the hydroponic gardener are really much the same as those of any other farmer. Even when they do not grow in soil, all plants need food, stability, oxygen, and protection from disease. The main nutrients required by plants are nitrogen, potassium, and phosphorus. Also, small amounts of other elements are needed. In the ancient hydroponic gardens of Egypt and Mexico, the growers had to rely on minerals that occurred naturally in the water. In modem hydroponic applications, workers carefully add these important minerals to pure water; in this way, the balance of waterborne nutrients can be controlled, depending on the kind of plants being grown and on the speed of growth of the crop. Plants usually get stability from the soil around their roots. Obviously, water cannot provide this. Plants farmed hydroponically are supported either by growing through a mesh over the Water, or by sinking their roots into sand or pea-sized gravel soaked in water. Either way, the plants stay upright, with their leaves exposed to the sun. They need no soil because, in this system, they do not derive nutrients from the medium that gives them stability. Oxygen is another essential requirement. The roots as well as the leaves of all plants must be able to breathe. If insufficient oxygen reaches its roots, a plant will die. To fulfill this need, hydroponic farmers usually keep the nutrient water flowing all the time. As the water circulates, it is aerated by splashing from one container to another: The splashing process increases the amount of absorbed air in the water. Finally, plants need a healthy environment. Especially when plants of the same species are grown close together, there is a real danger that diseases may spread quickly. A very clean growing medium will reduce this risk. Soil, the natural planting medium, may contain many harmful diseases or pests, but hydroponic gardening does not use soil. Starting with pure water and clean sand or gravel, the hydroponic gardener avoids many uncertainties. In these ways, hydroponics can overcome important agricultural challenges. For instance, hydroponic farming is able to produce worthwhile crops in regions where the soil is too poor for ordinary gardens, or where the supply of water is too scarce for normal irrigation. Also, even in fertile areas, hydroponic greenhouse makes it possible to cultivate small areas extremely densely: This can be very profitable during winter in cold climates, such as Canada or the Northern United States. Such considerations may not have mattered to the ancient Egyptians or Aztecs, but they are the basis of a thriving hydroponics industry today. Hydroponic gardening
______ If the dentist says, "This will hurt a little," it helps us to accept the pain. By staying relaxed, and by treating the pain as an interesting sensation(感觉), we can handle the pain without failing apart. After all, although pain is an unpleasant sensation, it is still a sensation, and sensations are the stuff of life.A. This ability that some humans have developed to handle pain should give us ideas about how the mind can deal with pain.B. The big thing in withstanding pain is our attitude toward it.C. However, many of us cannot stand pain.D. Look at the Indian fakir (行僧) who sits on a bed of nails.E. We demand the "needle"-a shot of novocaine (奴佛卡因, 一种局部麻醉剂)-that deadens the nerves around the tooth.F. But we pay for our sensitivity.
Text 1 If you are tired of watering your plants every day, you might want to try growing them right in the water. And in fact this is not a new idea: People in ancient Egypt were growing plants without soil more than 2,000 years ago. Moreover, the floating gardens of the Aztecs in early Mexico are another ancient example of gardening without soil. Nowadays this technique is widely used. It is called hydroponic gardening. Literally, the term hydroponics means cultivating in water rather than in soil, and in fact normal soil is not used in this process. But plants are plants, and so the concerns of the hydroponic gardener are really much the same as those of any other farmer. Even when they do not grow in soil, all plants need food, stability, oxygen, and protection from disease. The main nutrients required by plants are nitrogen, potassium, and phosphorus. Also, small amounts of other elements are needed. In the ancient hydroponic gardens of Egypt and Mexico, the growers had to rely on minerals that occurred naturally in the water. In modem hydroponic applications, workers carefully add these important minerals to pure water; in this way, the balance of waterborne nutrients can be controlled, depending on the kind of plants being grown and on the speed of growth of the crop. Plants usually get stability from the soil around their roots. Obviously, water cannot provide this. Plants farmed hydroponically are supported either by growing through a mesh over the Water, or by sinking their roots into sand or pea-sized gravel soaked in water. Either way, the plants stay upright, with their leaves exposed to the sun. They need no soil because, in this system, they do not derive nutrients from the medium that gives them stability. Oxygen is another essential requirement. The roots as well as the leaves of all plants must be able to breathe. If insufficient oxygen reaches its roots, a plant will die. To fulfill this need, hydroponic farmers usually keep the nutrient water flowing all the time. As the water circulates, it is aerated by splashing from one container to another: The splashing process increases the amount of absorbed air in the water. Finally, plants need a healthy environment. Especially when plants of the same species are grown close together, there is a real danger that diseases may spread quickly. A very clean growing medium will reduce this risk. Soil, the natural planting medium, may contain many harmful diseases or pests, but hydroponic gardening does not use soil. Starting with pure water and clean sand or gravel, the hydroponic gardener avoids many uncertainties. In these ways, hydroponics can overcome important agricultural challenges. For instance, hydroponic farming is able to produce worthwhile crops in regions where the soil is too poor for ordinary gardens, or where the supply of water is too scarce for normal irrigation. Also, even in fertile areas, hydroponic greenhouse makes it possible to cultivate small areas extremely densely: This can be very profitable during winter in cold climates, such as Canada or the Northern United States. Such considerations may not have mattered to the ancient Egyptians or Aztecs, but they are the basis of a thriving hydroponics industry today. Which sentence best describes the main idea of the article
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