案例二:刘小姐在光大银行申请了一张信用卡,根据发卡行规定,该卡账单日为每月的5日,还款日为每月的25日。 根据案例二,回答10~12题: 3月5日至4月5日期间,刘小姐的信用卡账单显示该期消费额为5000元,最低还最低款额为500元,若刘小姐在还款日仍未偿还,则银行应按最低还款额未还部分的 ( )收取滞纳金。
A. 万分之一
B. 万分之五
C. 千分之一
D. 千分之五
Part ADirections: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. Mark your answers on Answer Sheet 1.Text 1 When young people who want to be journalists ask me what subject they should study after leaving school, I tell them: "Anything except journalism or media studies." Most veterans of my trade would say the same. It is practical advice. For obvious reasons, newspaper editors like to employ people who can bring something other than a knowledge of the media to the party that we call our work. On The Daily Telegraph, for example, the editor of London Spy is a theologian by academic training. The obituaries editor is a philosopher. The editor of our student magazine, Juice, studied physics. As for myself, I read history, ancient and modern, at the taxpayer’s expense. I am not sure what Charles Clarke, the Education Secretary, would make of all this. If I understand him correctly, he would think that the public money spent on teaching this huge range of disciplines to the staff of The Daily Telegraph was pretty much wasted. The only academic course of which he would wholeheartedly approve in the list above would be physics -but then again, he would probably think it a terrible waste that Simon Hogg chose to edit Juice instead of designing aeroplanes or building nuclear reactors. By that, he seems to mean that everything taught at the public expense should have a direct, practical application that will benefit society and the economy. It is extremely alarming that the man in charge of Britain’s education system should think in this narrow-minded, half-witted way. The truth, of course, is that all academic disciplines benefit society and the economy, whether in a direct and obvious way or not. They teach students to think--to process information and to distinguish between what is important and unimportant, true and untrue. Above all, a country in which academic research and intelligent ideas are allowed to flourish is clearly a much more interesting, stimulating and enjoyable place than one without "ornaments", in which money and usefulness are all that count. Mr. Clarke certainly has a point when he says that much of what is taught in Britain’s universities is useless. But it is useless for a far more serious reason than that it lacks any obvious economic utility. As the extraordinarily high drop-out rate testifies, it is useless because it fails the first test of university teaching---that it should stimulate the interest of those being taught. When students themselves think that their courses are a waste of time and money, then a waste they are. The answer is not to cut off state funding for the humanities. It is to offer short, no nonsense vocational courses to those who want to learn a trade, and reserve university places for those who want to pursue an academic discipline. By this means, a great deal of wasted money could be saved and all students the academic and the no, so-academic--would benefit. What Mr. Clarke Seems to be proposing instead is an act of cultural vandalism that would rob Britain of all claim to be called a civilised country. Which of the following is true according to the author
A. The role of state-funded universities is to train students for a job.
B. Every academic subject will do good to society and the economy somehow.
C. Academic research and intelligent ideas are more important than "ornaments".
D. Money and usefulness are the criteria to judge the worth of a discipline.
某自营出口生产企业是增值税一般纳税人,出口货物的征税税率为17%,退税率为 15%。 2003年7月有关经营业务为: (1)购原材料一批,取得的增值税专用发票注明的价款400万元,货已验收入库。 (2)本月内销货物不含税销售额100万元。收款117万元存入银行。 (3)本月出口货物销售额折合人民币200万元。 (4)上期末留抵税款5万元。 2003年8月有关经营业务为: (1)购原材料一批,取得的增值税专用发票注明的价款200万元,货己验收入库。 (2)当月进料加工免税进口料件的组成计税价格100万元。 (3)本月内销货物不含税销售额100万元。收款117万元存入银行。 (4)本月出口货物销售额折合人民币200万元。 根据以上资料,回答下列问题: 8月份该企业免抵退税不得免征和抵扣税额为()万元。
A. 1.41
B. 1.71
C. 2
D. 4