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甲企业委托乙企业加工用于连续生产的应税消费品。甲、乙两企业均为增值税一般纳税人，适用的增值税税率为17%，甲企业对材料采用计划成本核算。有关资料如下： (1)甲企业发出材料一批，计划成本为70000元，月初材料成本差异率为2qo。 (2)按合同规定，甲企业用银行存款支付乙企业加工费用4600元(不含增值税)，消费税4000元，以及相应的增值税。 (3)甲企业用银行存款支付往返运杂费600元 (不考虑增值税进项税额)。 (4)甲企业委托乙企业加工完成后的材料计划成本为80000元，该批材料已验收入库。 要求：根据上述资料，不考虑其他因素，分析回答下列小题。 (答案中金额单位用元表示) 关于委托加工业务，下列说法中正确的是______。
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下面有3篇短文，每篇短文后有5道题，每道题后面有4个选项。第一篇 A Thirsty World The world is not only hungry; it is also thirsty for water. This seems strange to you, since nearly 75% of the earth’s surface is covered with water. But about 97% of this huge amount is from sea water, or salt water. Man can only drink and use the other 3% — the fresh water that comes from rivers, lakes, underground, and other sources. And we cannot even use all of that, because some of it is in the form of iceberg (冰山) and glaciers (冰串). Even worse, some of it has been polluted. At the moment, this small amount of fresh water is still enough for us. However, our need for water is increasing rapidly. Only if we take steps to deal with this problem now can we avoid a severe worldwide water shortage later on. A limited water supply would have a bad effect onagriculture and industry. In addition to stopping wasting our precious water, one useful step we should take is to develop ways of reusing it. Experiments have already been done in this field, but only on a small scale. Today, in most large cities tanks, water is used only once and it eventually returns to the sea or runs into underground storage tanks. But it is possible to pipe water that has been used to a purifying (净化) plant. There it can be filtered (过滤) and treated with chemicals so that it can be used again just as it were fresh from a spring. But even if every large city purified and reused its water, we still would not have enough. Where could we turn next To the oceans! All we’d have to do to make use of the vast amount of sea-water is — remove the salt. This salt-removing process is already in use in many parts of the wodd. What percentage of the earth’s water can man actually use at present
在学籍管理中，设有4个表，关系模式分别为： STUDENT( SNO，SNAME，SEX，BIRTHDAY，CLASS); TEACHER( TNO，TNAME，SEX ，BIRTHDAY，PROFESSION，DEPARTMENT); COURSE( CNO，CNAME，TNO); SCORE( SNO，CNO，DEGREE). 说明： 学生关系模式中：SNO:学号；SNAME:姓名；SEX:性别；BIRTHDAY:出生日期；CLASS:班级； 教师关系模式中：TNO:教师号；TNAME:姓名；SEX:性别；BIRTHDAY:出生日期；PROFESSION：职称；DEPARTMENT:所在系； 课程关系模式中：CNO:课程号；CNAME:课程名；TNO:任课教师号； 成绩关系模式中：SNO:学号；CNO:课程号；DEGREE:分数。 试用SQL语句完成下列操作： 1)列出“计算机系”教师所教课程的成绩表。 2)列出“计算机系”与“电子工程系”不同职称的教师的TNAME和PROFESSION。 3)列出存在有85分以上成绩的课程CNO。 4)列出选修编号为“3-105”课程且成绩同于选修了编号为“3-245”的同学的CNO、SNO和DEGREE。并按DEGREE从高到低次序排列。 5)列出选修编号为“3-105”课程且成绩高于选修了编号为“3-245”的同学的CNO、SNO和DEGREE。 6)列出成绩比该课程平均成绩低的同学的成绩表。
第二篇 Stress Level Tied to Education Level People with less education suffer fewer stressful days, according to a report in the current issue of the Journal of Health and Social Behavior. However, the study also found that when less-educated people did suffer stress it was more severe and had a larger impact on their health. From this, researchers have concluded that the day-to-day factors that cause stress are not random. Where you are in society determines the kinds of problems that you have each day, and howwell you will cope with them. The research team interviewed a national sample of 1,031 adults daily for eight days about their stress level and health. People without a high school diploma reported stress on 30 percent of the study days, people with a high school degree reported stress 38 percent of the time, and people with college degrees reported stress 44 percent of the time. "Less advantaged people are less healthy on a daily basis and are more likely to have downward tums in their health." lead researcher Dr. Joseph Grzywacz,of Wake Forest University Baptist Medical Center, said in a prepared statement. "The downward tums in health were connected with daily stressors. and the effect of daily stressors on their health is much more devastating for the less advantaged." Grzywacz suggested follow-up research to determine why less-educated people report fewer days of stress when it is known their stress is more acute and chronic. "If something happens every day, maybe it’s not seen as a stressor" Grzywacz says. "Maybe it is just life." stressor n.紧张刺激物 devastating adj.毁灭性的 follow-up n. (对病人的)随访 Stress level is closely related to ______.
乙企业为增值税一般纳税人，材料按实际成本核算，适用的增值税税率为17%，2012年3月份发生如下经济业务： (1)3月1日，建造仓库领用自产产品8万元，该批产品的计税价格为10万元。 (2)3月5日，购入一批原材料，增值税专用发票上注明的材料价款为100万元(不含增值税)，增值税税额为17万元。货款已付，材料已验收入库。 (3)3月10日，出售一项商标权，转让收入50万元已存入银行，该项商标权的账面余额为60万元，已累计摊销40万元。适用的营业税税率为5%。 (4)3月15日，购入一办公楼，价款3000万元，款项已由银行支付。 (5)3月16日，出售一台设备，该设备原价120万元，已提折旧50万元，出售价款100万元(不含增值税)，增值税销项税额为17万元，收到款项117万元存入银行。 (6)3月20日，销售产品一批，销售收入为300万元(不含税)，货款尚未收到，该批产品成本为200万元。 (7)3月22日，销售应交增值税的产品一批给小规模纳税企业，收取款项(价税合计)为58.5万元存入银行收妥，该批产品成本为30万元。 (8)3月25日，购入免税农产品一批作为原材料，价款100万元，规定的扣除率为13%，货物尚未到达，货款已用银行存款支付。 要求：根据上述资料，不考虑其他因素，分析回答下列小题。 (答案中金额单位用万元表示) 根据资料(5)，下列说法中正确的是______。
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