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某市一葡萄产业集团公司,为增值税一般纳税人,自有葡萄园20000亩。主要经营业务有:生产销售干红、干白及多种葡萄酒,鲜葡萄销售,晾晒葡萄干销售。2009年8月发生如下经济业务: (1)月初收获的葡萄60000吨,其中20000吨批发给各大超市及瓜果市场(收取款项12万元),10000吨用于晾晒葡萄干,其余葡萄用于酒类生产; (2)销售自产红酒20吨,每吨不含税单价为9万元,收取包装物押金3.51万元。销售自产的干红、干白葡萄酒300吨,收到价税合计款项1500万元; (3)购进优质酒精,取得增值税专用发票,注明价款250万元。另外支付运费20万元,取得合规运费发票; (4)将自产葡萄干5吨,分给职工作年货,对外销售不含税单价为每吨2.8万元。将成本价为15万元自产的干红、干白及普通葡萄酒用于企业年终宴会,此批产品对外不含税售价为35万元,宴会另外耗用鲜葡萄和葡萄干一批,成本价分别为3万元、3.5万元,不含税售价6万元、8万元; (5)本月生产销售高档葡萄酒4000箱,每箱不含税售价2850元,并收取每箱包装箱押金175.50元,约定半年期限归还; (6)进口生产设备一台,双方议定的货价为800万元,公司另支付包装费用200万元,支付境外购货佣金10万元。已经依法缴纳进口税金并取得海关专用缴款书; (7)将部分低质葡萄酒制成烹饪酒,从而使价值损失了58万元; (8)为葡萄园种植购进免税化肥、农药一批,取得普通发票,注明价格45万元;上月购入一批原材料发生损失,其中因管理不善被盗材料成本32.53万元,另有10万元因自然灾害损失; 其他资料:本月初的期末留抵进项税为110万元,本期另外取得其他可抵扣专用发票中的进项税为30万元。本期取得扣税凭证均已通过认证并申报抵扣。 (国家规定其他酒的成本利润率为5%,进口环节的关税税率为50%,其它酒的消费税税率为10%) 要求:根据上述资料,按顺序回答以下问题,每问需计算出合计数: 计算本期实际可抵扣的进项税额;

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某市一房地产企业,2009年相关业务如下: (1)与国土局签订土地使用出让合同,合同约定支付出让金3000万元; (2)全年财务资料记载销售商品房收入8000万元,其中从2008年预收账款科目按权责发生制确认的收入2000万元,其余为现房销售收入,并签订合同; (3)计入预收账款的商品预售收入3000万元; (4)年初签订租赁合同一份,将已经完工的某开发项目的商铺出租,期限为两年,约定两年租金240万元。签订合同时,预收一年的租金。商铺部分的计税价值为3500万元。 (提示:契税税率为3%,商品房销售均签订合同,计算结果以万元为单位) 要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数: 公司2009年应缴纳的契税;

Children are getting so fat they may be the first generation to die before their parents, an expert claimed yesterday. Today’’s youngsters are already falling prey to potential killers such as diabetes because of their weight. Fatty fast-food diets combined with sedentary lifestyles dominated by televisions and computers could mean kids will die tragically young, says Professor Andrew Prentice, from the London School of Hygiene and Tropical Medicine. At the same time, the shape of the human body is going through a huge evolutionary shift because adults are getting so fat. Here in Britain, latest research shows that the average waist size for a man is 36~38 in and may be 42~44 in by 2032. This compares with only 32. 6 in 1972. Women’’s waists have grown from an average of 22in in 1920 to 24 ins in the Fifties and 30in now. One of the major reasons why children now are at greater risk is that we are getting fatter younger. In the UK alone, more than one million under— 16s are classed as overweight or obese-double the number in the mid-Eighties. One in ten four-year-olds are also medically classified as obese. The obesity pandemic—an extensive epidemic—which started in the US, has now spread to Europe, Australia, Central America and the Middle East. Many nations now record more than 20 per cent of their population as clinically obese and well over half the population as overweight. Prof Prentice said the change in our shape has been caused by a glut of easily available high-energy foods combined with a dramatic drop in the energy we use as a result of technology developments. He is not alone in his concern. Only last week one medical journal revealed how obesity was fuelling a rise in cancer cases. Obesity also increases the risk factor for strokes and heart disease. An averagely obese person’’s lifespan is shortened by around nine years while a severely obese person by many more. Prof Prentice said: "So will parents outlive their children, as claimed recently by an American obesity specialist" The answer is yes-and no. Yes, when the offspring become grossly obese. This is now becoming an alarmingly common occurrence in the U.S. Such children and adolescents have a greatly reduced quality of life in terms of both their physical and psychosocial health. So say No to that doughnut and burger. Obesity increases the risk factor of________.

A. diabetes, short sight, cancer, strokes
B. diabetes, cancer, strokes, psychosocial illness
C. cancer, strokes, fatty, heart disease
D. strokes, heart disease, diabetes, headache

在Windows 2000操作系统的控制面板中,通过 (1) 命令修改系统的分辨率;使用Word 2000进行文本的打印时候,通过 (2) 命令设置打印参数;当用户不知道文件名字为"user",的文件存放在计算机系统中的具体位置时,快速找到该文件的方法为 (3) 。

A. 几个人同时在计算机中寻找
B. 使用计算机自动搜索
C. 在系统根目录寻找
D. 在用户目录寻找

高斯在读小学时,老师出了一道算术题:1+2+3+…+10=,让学生解答。许多学生按照传统的方法逐个相加时,高斯却一下子就得出55的答案。之所以如此之快,是因为他用了独特的创造性思维。他从全局看问题,从左向右看,每个数都增加1。从右向左看,每个数都减1,于是他发现依次把两次的数相加,其和都是11,只要找出一共有多少个11,问题就解决了。 试说明什么是创造性思维并结合此案例分析高斯创造性思维的成分。

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