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位于市区的某房地产企业利用原划拨土地建造写字楼，2009年发生的相关业务如下： (1)按照国家有关规定补交土地出让金5000万元，缴纳相关费用200万元； (2)写字楼开发成本3500万元，另发生装修费用500万元； (3)写字楼开发费用为640万元，其中的利息支出为300万元(不能提供金融机构证明)； (4)写字楼6月份竣工验收，将总建筑面积的50%销售，签订销售合同，取得销售收入12000万元；将剩余写字楼中50%的建筑面积转为自用。 (其他相关资料：该企业所在省规定，按土地增值税暂行条例规定的最高限计算扣除房地产开发费用。) 要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数： 企业计算土地增值税时应扣除的开发费用的金额；
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Children are getting so fat they may be the first generation to die before their parents, an expert claimed yesterday. Today’’s youngsters are already falling prey to potential killers such as diabetes because of their weight. Fatty fast-food diets combined with sedentary lifestyles dominated by televisions and computers could mean kids will die tragically young, says Professor Andrew Prentice, from the London School of Hygiene and Tropical Medicine. At the same time, the shape of the human body is going through a huge evolutionary shift because adults are getting so fat. Here in Britain, latest research shows that the average waist size for a man is 36～38 in and may be 42～44 in by 2032. This compares with only 32. 6 in 1972. Women’’s waists have grown from an average of 22in in 1920 to 24 ins in the Fifties and 30in now. One of the major reasons why children now are at greater risk is that we are getting fatter younger. In the UK alone, more than one million under— 16s are classed as overweight or obese-double the number in the mid-Eighties. One in ten four-year-olds are also medically classified as obese. The obesity pandemic—an extensive epidemic—which started in the US, has now spread to Europe, Australia, Central America and the Middle East. Many nations now record more than 20 per cent of their population as clinically obese and well over half the population as overweight. Prof Prentice said the change in our shape has been caused by a glut of easily available high-energy foods combined with a dramatic drop in the energy we use as a result of technology developments. He is not alone in his concern. Only last week one medical journal revealed how obesity was fuelling a rise in cancer cases. Obesity also increases the risk factor for strokes and heart disease. An averagely obese person’’s lifespan is shortened by around nine years while a severely obese person by many more. Prof Prentice said: "So will parents outlive their children, as claimed recently by an American obesity specialist" The answer is yes-and no. Yes, when the offspring become grossly obese. This is now becoming an alarmingly common occurrence in the U.S. Such children and adolescents have a greatly reduced quality of life in terms of both their physical and psychosocial health. So say No to that doughnut and burger. What does the author mean by "So say No to that doughnut and burger"
某市卷烟厂2009年10月发生下列业务： (1)从农民手中收购烟叶10吨，收购凭证上注明的收购额100000元，另支付价外补贴。验收后送某烟丝加工厂加工成烟丝，向运输公司支付运费800元，取得运输发票； (2)烟丝加工厂将上述10吨烟叶加工成8吨烟丝，收取加工费2000元，辅料费4000元，开增值税专用发票； (3)卷烟厂将8吨委托加工烟丝收回，支付运输公司烟丝运输费600元，取得运输发票； (4)购进卷烟用纸，增值税专用发票注明价款10000元，增值税1700元； (5)将4吨委托加工收回烟丝和购入卷烟用纸的20%领用用于生产卷烟； (6)卷烟厂当月销售给某商厦10标准箱卷烟，不含税价为80元/条。 要求：根据上述资料，按下列序号计算回答问题，每问要求计算出合计数： 卷烟厂被代收代缴的消费税(烟丝消费税税率30%)；
某市建筑企业，具有建筑资质和一般纳税人资格。2009年3月发生以下业务： (1)为本市小学建造校舍，工程施工中耗用自产的建筑材料含税价23.4万元，另收取建筑劳务工程款100万元。合同中已经分别注明材料和劳务工程款； (2)为本市政府装修政务大楼，工程营业额为270万元，已经开具营业税发票270万元； (3)为本市工业企业建造职工娱乐厅，按合同约定，由建筑企业外购建筑材料180万元，提供建筑劳务50万元。另为其安装生产设备一台，设备由工业企业购入，购入原价为500万元，安装费20万元； (4)为本市某歌舞厅提供装饰劳务，取得劳务收入60万元； (5)假定当期无进项税额。 要求：根据上述资料，按下列序号计算回答问题，每问要求计算出合计数： 建筑企业为小学建造校舍应纳营业税；
利用 (44) 可以很方便地实现虚拟局域网。下列关于局域网的说法中正确的是 (45) 。
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