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(二) 位于县城的某筷子生产企业系增值税一般纳税人，2011年4月份发生以下业务： (1)月初进口一批优质红木用于生产红木工艺筷子，成交价折合人民币20万元，另向境外支付包装材料和包装劳务费用合计折合人民币1万元，支付运抵我国海关前的运杂费和保险费折合人民币2万元。企业按规定缴纳了关税、进口增值税并取得了海关开具的完税凭证。为将货物从海关运往企业所在地，企业支付运输费、装卸费、保险费和其他杂费共计5万元，尚未取得货运发票。 (2)委托某商场代销红木工艺筷子5000套，双方约定，待5000套全部售出并取得代销清单后，企业再开具增值税专用发票给商场。本月底尚未收到代销清单，但已收到其中的3000套的不含税货款30万元。 (3)将红木工艺筷子4000套按100元/套的不含税价格赊销给某代理商，双方约定，下个月的25日付款，但企业应对方要求于货物发出当天开具了增值税专用发票。 (4)将自产红木工艺筷子1000套在展销会上作为样品，在展销会结束后无偿赠送给参展的其他客商。 (5)向林业生产者收购一批白桦木原木用以生产木制一次性筷子，给林业生产者开具了经主管税收机关批准使用的农产品收购凭证，收购凭证上注明的价款合计为50万元，收购款已支付。该批原木通过铁路运往企业所在地，企业支付运输费5万元，建设基金1万元，装卸费1万元，保险费1.5万元，有关费用已在货运发票上分别注明。 (6)将成本为20万元的原木移送给位于某市市区的一加工企业，委托其加工成木制一次性筷子，本月收回并取得增值税专用发票，专用发票上注明的加工费及辅料费金额共计5万元。本月将其全部直接用于销售，取得不含税销售额40万元。 (7)本月采用销售折扣方式向A商场销售普通工艺筷子10000套，开具普通发票注明销售额为117000元，合同约定付款日期为4月10日，如果10天之内付款，给予5%折扣；20天内付款，给予2%的折扣；20天以后付款，全额收取价款，购货方在4月18日支付货款。 (8)外购低值易耗品、电力，各支付不含税价款6万元，均取得增值税专用发票；另外从自来水公司购进自来水，取得的专用发票上注明税款0.36万元。 (9)销售本企业已使用了半年的某台机器设备，取得含税销售额21万元。购买该设备时取得的增值税专用发票上注明的金额为20万元，本月账面净值为19万元。 (说明：①假设红木的进口关税税率为35%；②木制一次性筷子的消费税税率为5%；③本月取得的合法票据均在本月认证并申报抵扣) 根据上述资料回答下列问题： 向代理商赊销红木工艺筷子应纳销项税额( )万元。
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If those "mad moments"--when you can’t remember what your friend has told you or where you left your keys--are becoming more frequent, mental exercises and a healthy brain diet may help. Just as bodies require more maintenance with the passing years, so do brains, which scientists now know show signs of aging as early as the 20s and 30s. "Brain aging starts at a very young age, younger than any of us had imagined and these processes continue gradually over the years," said Dr. Gary Small, the director of the Center on Aging at the University of California, Los Angeles. ’Tin convinced that it is never too early to get started on a mental or brain-fitness program," he added. In his book, The Memory Bible, the 51-year-old neuroscientist (神经学家) lists what he refers to as the 10 suggestions for keeping the brain young. They include training memory, building skills, reducing stress, mental exercises, brain food and a healthy lifestyle. "Misplacing your keys a couple of times don’t mean you should start labeling your cabinets. Memory loss is not an inevitable consequence of aging. Our brains can fight back," he said. Small provides the weapons for a full-scale attack. Simple memory tests give an indication of what you are up against and tools such as "look" and "connect" are designed to make sure that important things such as names and dates are never forgotten. "So if you wanted to learn names and faces, for example, you meet Mrs. Beatty and you notice a distinguishing facial feature, maybe a high eyebrow," said Small. "You associate the first thing that comes to your mind. I think of the actor Warren Beatty, so I create a mental picture of Warren Beatty kissing her brow." Small admits it may sound a bit strange but he says it works. "Mental exercises could be anything from doing crossword puzzles and writing with your left hand if you are right handed or learning a language. It could be anything that is fun that people enjoy doing," he added. By saying "I think of the actor Warren Beatty so I create ... her brow" Dr. Small is trying to explain the memory tool of ______
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