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Listening to __________.

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河南佳威手表厂,系一般纳税人,生产5个系列手表,在全国设立8个区域销售分公司。经税务师审核发票显示:本期购进钢材,取得增值税专用发票180张,注明价款合计 560万元;运费发票288张,注明运费金额合计389万元。煤炭增值税专用发票25张,注明价款128万元;电力增值税专用发票12张,注明价款合计158万元,自来水公司专用发票12张,注明水费价款58万元。白条购进低值易耗品价款188万元。 (1) 本期进口境外某厂家5个品牌高档手表作研发使用,经海关审核,5个型号的单价均超过2万元;境外口岸成交价为88万元,境外运费和保险费合计3.8万元,另外支付境外技术工艺及制图费用28万元。交纳进口环节税金,取得海关完税凭证。 (2) 分公司主要承接总部产品进行销售和推广。厂家给各个分公司发货,只开出发货单。发往上海分公司陀飞轮游龙戏凤钻表30只,每只表单位价款不含税98万元;发往武汉分公司珐琅掐丝彩绘手表20只,单位价款不含税2.8万元。发往全国其他区域分公司机械表共18899只,单位价款不含税为1580元。 (3) 为奥运会定制奥运标志手表共1000只,每只不含税单价3.88万元,已经全部在开幕式前发给奥委会组织者。 (4) 为某国内名表做贴牌生产,共生产800只,该厂为加工此批货物,耗用材料人工等成本为2800元,每只向委托方收取价税合计3800元。该表被收回后,全部以每只含税 6580元发给某营销公司用于客户赠送。 (5) 本期研发高档产品,共试生产新型号手表20只,每只成本为7800元。没有同类市场价格,本期全部用于推广宣传,赠送给各个宣传策划公司。 (6) 在厂部所在地区设立5家门市部,发货价格每只5000元,门市部对外销售的价格为每只零售价格12000元,本期共给门市发货35只,门市部对外销售21只。 (7) 将自产高档手表和尊贵红酒组成套装,每套零售价28000元,销给某五星级酒店。 280套,全部收到货款并开具普通发票。 (8) 本期外购税控系统专用设备,支付价税合计8万元,取得专用发票;安装时,又另外购进两台计算机和打印机,取得专用发票,注明价款4.28万元。 (9) 本期由于管理不善,购进钢材中,有5张钢板,发生锈蚀和弯曲,单位成本为5.89万元(其中含运费成本0.8万元),单位将其用于仓库建设中。 (10) 向某汽车贸易公司购买一辆小轿车作自用,支付含增值税价款234000元,代收的保险费2500元,送车费700元,上牌费1800元,均由某汽车贸易公司开具发票。 (本期期初留抵税额为258万元,手表的消费税概率为20%,成本利润率为20%,关税税率为15%,上述分公司均依法办理了一般纳税人登记) 根据以上资料回答下列问题: 本期向税务机构应纳增值税为()万元

A. 1389.28
B. 1416.88
C. 1391.26
D. 1392.13

Passage 2 Because humans are at the top of the food chain, they are particularly vulnerable to the effects of nondegradable (不可能降解的)pollutants. This was clearly illustrated in the 1950s and 1960s when residents living near Minamata Bay, Japan, developed nervous disorders, shaking, and paralysis(瘫痪,麻痹) in a mysterious widespread. Over 400 people died before authorities discovered that a local industry had released mercury(水银,汞) into Minamata Bay. This highly toxic element stored up in the bodies of local fish and eventually in the bodies of people who consumed the fish. More recently research has revealed that many chemical pollutants are harmful to the human beings. Pollution also has a dramatic effect on natural resources. Ecosystems such as forests, wetlands, and rivers perform many important services for the earth’s environment. They improve water and air quality, provide living places for plants and animals, and provide food and medicines. Any or all of these ecosystem functions may be impaired or destroyed by pollution. Moreover, because of the complex relationships among the many types of organisms and ecosystems, environmental pollution may have far-reaching consequences that are not immediately obvious or that are difficult to predict. For instance, scientists can only point out some of the potential impacts of the decrease of the ozone layer(臭氧层), the protective layer in the atmosphere that shields the earth from the sun’s harmful rays. In the last sentence "scientists can only point out some of the potential impacts of the decrease of the ozone layer, the protective layer in the atmosphere that shields the earth from the sun’s harmful rays." The word "shield" means ______.

A. cloak
B. guard
C. defend
D. protect

BSP方法式通过分析过程数据类的组合得到数据流程图,从而获得系统的 结构。

土地仅指土地部分。 ( )

A. 对
B. 错

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