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In the past, American colleges and universities were created to serve a dual purpose—to advance learning and to offer a chance to become familiar with bodies of knowledge already discovered to those who wished it. To create and to impart, these were the hallmarks of American higher education prior to the most recent, tumultuous decades of the twentieth century. (1)The successful institution of higher learning had never been one whose mission could be defined in terms of providing vocational skills or as a strategy for resolving societal problems. In a subtle way Americans believed postsecondary education to be useful, but not necessarily of immediate use. What the students obtained in college became beneficial in later life—residually, without direct application in the period after graduation.(2)One need only be reminded of the change in language describing the two-year college to appreciate the new value currently being attached to the concept of a service-related university. The traditional two-year college has shed its pejorative "junior" college label and is generally called a "community" college, a clearly valueladen expression representing the latest commitment in higher education. (3)Even the doctoral degrees long recognized as a required "union card" in the academic worlds has come under severe criticism as the pursuit of learning for its own sake and the accumulation of knowledge without immediate application to a professor’s classroom duties. The idea of a college or university that performs a triple function—communicating knowledge to students, expanding the content of various disciplines, and interacting in a direct relationship with the society—has been the most important change in higher education in recent years.This novel development is often overlooked. Educators have always been familiar with those parts of the two-year college curriculum that have a "service" or vocational orientation. (4) Knowing this, otherwise perceptive commentaries on American postsecondary education underplay the impact of the attempt of colleges and universities to relate to, if not resolves the problems of the society. Whether the subject under review is student unrest, faculty tenure, the nature of the curriculum, the onset of collective bargaining, or the growth of collegiate bureaucracies, in each instance the thrust of these discussions obscures the larger meaning of the emergence of the service-university in American higher education. Even the highly regarded critique of Clark Kerr, currently head of the Carnegie Foundation, which set the parameters of academic debate around the evolution of the so-called "multiversity", failed to take account of this phenomenon and the manner in which its fulfillment changed the scope of higher education. To the extent that the idea of "multiversity" centered on matters of scale—how big is too big How complex is too complex —it obscured the fundamental question posed by the service-university: what is higher education supposed to do (5)Unless the commitment to what Samuel Gould has properly called the "communiversity" is clearly articulated, the success of any college or university in achieving its service-education functions will be effectively impaired. 翻译题:Even the doctoral degrees long recognized as a required "union card" in the academic worlds has come under severe criticism as the pursuit of learning for its own sake and the accumulation of knowledge without immediate application to a professor’s classroom duties.

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(二) 位于市区的某商场系增值税一般纳税人,2011年11月发生如下业务: (1)购进电子电器产品,取得增值税专用发票,注明价款1258万元;自农村收购玉米小麦等粮食类货物,收购凭证注明价款为128万元;购进水饺等速冻食品,取得专用发票注明价款187万元: (2)“以旧换新”方式销售金项链980条,新项链对外含税销售价格25000元,旧项链作价13000元,每条项链从消费者手中收取新旧差价款12000元;并以同一方式销售某品牌镀金手表200块,此表对外销售价每块不含税11350元,旧表作价1350元; (3)同期赠送业务关系户24K纯金戒指15枚,同类不含税售价为3347.37元/枚;销售包金项链110条,向消费者开出的普通发票金额为50000元;销售镀金项链15条,向消费者开出的普通发票金额为80000元; (4)本月销售电子产品,取得零售收入1857万元;小麦、玉米等粮食类货物销售收入价税合计为258万元; (5)本期销售音像制品,取得含税收入128万元; (6)向厂家收取进场费,取得收入20万元。 (高档手表消费税税率为20%,本期购进金银首饰等取得增值税专用发票上注明的进项税额为14万元) 根据上述资料回答下列问题: 本期商场应缴纳的增值税( )万元。

A. 37.21
B. 250.14
C. 514.68
D. 497.7

you will hear a monologue. While you listen, fill out the blank with a phrase or sentence you've just heard. Some of the information has been given to you in the text. You will hear the recording twice. You now have 25 seconds to read the text below. He is big. He always has been, over six feet, with what slump of the shoulders and tuck in the neck big men in this country often affect, (1) to apologize for being above the democratic norm (2).(In high school and at college he played varsity basketball. In high school he was senior class president.) And he looks healthy enough, blue-eyed behind his beard, like a trapper or (3),acquainted with silences. He also grins a lot. Odd, then, to have noticed earlier—at the house, when he took off his shabby coat to play Ping-Pong—that the white arms were very thin. The coat may have been a comment. This,(4), is southern California, where every man is an artist, an advertiser of himself;(5)and every object potted; where even the statues seem to wear socks. The entire population ambies, in polyesters, toward a Taco Bell. To wear a brown shabby cloth coat in southern California is to admit something. So he hash't been getting much exercise. (6) have elected him president of any class. At the house they avoided him. Or, since he was too big to be avoided entirely, they treated his presence as a kind of odor to pass through hurriedly, to be safe on the other side. They behaved like cats. Of course, he ignored them. (7) they were up to more than just protecting themselves from (8) . Children are expert readers of grins. His grin is intermittent. The dimples twitch on and off; between the teeth are bared; above them, the blue eyes disappear in a wince. This grin isn't connected to any humor (9) . It may be a tic. It could also be a function of some metronome made on Mars. It registers (10) . We aren't listening to the same music. 10()

在通视比较困难的地区,常用精密导线测量代替相应等级的三角测量。()

A. 对
B. 错

(一) 某市汽车制造厂为增值税一般纳税人,主要生产A牌汽车和中轻型商用客车,A牌汽车不含税均价每辆60万元,最高不含税售价每辆75万元。中轻型商用客车的不含税均价18万元。2011年8月发生如下几笔业务: (1)从某轮胎厂购进一批汽车轮胎,货物已验收入库,专用发票注明不含税价款80.5万元,支付运费4万元,装卸费1.5万元(已取得合理的运费发票),当月全部领用生产A牌汽车;从甲汽车制造厂购入一批乘用车底盘用于改制生产A牌汽车,取得防伪税控系统增值税专用发票,注明价款400万元,货物已经验收入库;从某汽车备件厂家购进相关的材料备件等,取得防伪税控系统增值税专用发票,注明价款55万元,货物已经验收入库; (2)本月购进劳保用品,取得防伪税控系统增值税专用发票,注明价款12万元,本月生产部门领用劳保用品的70%; (3)与甲厂家签订合同,以本厂生产的30辆A牌汽车与甲厂家的汽车灯等价交换,汽车厂按不含税均价每辆60万元进行结算抵顶,双方均开具了防伪税控系统增值税专用发票; (4)进口一批发动机,成交价为25万美元,发生境外运费及保险费共计2.8万美元,发生境内运费7.5万元,关税税率为25%;上述进口货物缴纳进口环节各项税金后海关放行,并取得完税凭证,境内运费已取得合规公路内河货物运输业统一发票; (5)采用分期收款方式销售A牌汽车30辆,合同规定不含税销售额共计1800万元,本月收回50%货款,其余款项下月收回,由于购货方资金紧张,实际收到货款750万元; (6)向某基金会捐赠A牌汽车5辆,按单位成本48万元计入“营业外支出”账户;用10辆A牌汽车抵偿欠外单位的货款; (7)将4辆自产A牌汽车奖励给具有突出贡献的科研人员;将2辆自产中轻型商用客车赠送某关系单位;将I辆自产A牌汽车移送给本厂集体福利部门使用; (8)应客户要求,用一辆自产中轻型商用客车改装成救护车,开具普通发票,取得销售收入22.23万元,另收改装费1.17万元;销售本厂自用3年的1辆外购小客车,售价12万元。 (A牌汽车的消费税税率为25%,中轻型商用客车消费税税率为5%,美元/人民币=1:6.9) 根据上述资料回答下列问题: 本月汽车制造厂销项税合计为( )万元。

A. 683.65
B. 672.75
C. 672.52
D. 783.25

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