Psychology is the study of the mind and mental activities. For example, psychologists are interested in why some things make you sad, but others make you happy. They want to know why some people are shy, but others are quite talkative. They also want to know why people do the things that they do. They test intelligence.Psychologists deal with the minds and behavior of people. Your mind consists of all your feelings, thoughts, and ideas. It is the result of one part of the brain called the cerebrum (大脑). Your behavior is the way you act or conduct yourself. Examples of behavior include shouting, crying, laughing and sleeping.Several people have been instrumental in the field of psychology. Wilhelm Wundt set up the first psychological laboratory in Leipzig, Germany, in 1879. Ivan Pavlov, a Russian, is noted for his experiments with dogs in which he studied their reflexes (反射作用) and reactions. Around 1900, Sigmund Freud stated his theory that people try to repress any memo- ties or thoughts that they believed were not good.Psychologists should not be confused with psychiatrists. Psychiatrists deal only with mental illness. They are medical doctors who treat people. We may conclude that psychologists()
A. study physical diseases as well
B. deal with animals more often than with people
C. are not medical doctors
D. are interested in things that make you sad
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(二) 北京某卷烟厂(一般纳税人,位于市区)生产销售A牌、B牌卷烟,同时经营进口卷烟。2009年7月发生如下经济业务: (1)委托联营企业加工与自产B牌卷烟相同的卷烟,已经按规定提供牌号和公示的消费税计税依据,收回该加工的B牌卷烟,支付联营企业的加工费用(不含税)2800万元,取得专用发票,联营企业已经就该品牌卷烟按规定缴纳了消费税1140万; (2)自某烟丝加工厂购进烟丝不含税买价330万元,上述烟丝均取得增值税专用发票,烟丝已入库; (3)发往B烟丝加工厂烟叶一批,委托B烟丝加工厂加工烟丝,该批烟叶的账面成本35万元,支付不含税加工费15万元取得税控专用发票,该烟丝加工厂没有同类烟丝销售价格; (4)从国外进口卷烟1000标准箱(每条200支),支付买价1650万元,支付到达我国海关前的运输费用15万元、保险费用12万元;(进口卷烟关税税率为20%) (5)委托B烟丝加工厂加工的烟丝收回,全部用于加工生产卷烟,出售卷烟40%(50标准箱)取得不含税收入65万元; (6)经专卖局批准,销售A牌卷烟给各商场1200标准箱,取得不含税销售收入3600万元,由于货款收回及时给了各商场3%的折扣;销售A牌卷烟给各卷烟专卖店800标准箱,取得不含税销售收入2400万元,支付销货运输费用120万元并取得运输公司开具的合规发票; (7)没收逾期未收回的A牌卷烟包装物的押金12.34万元; (8)取得专卖店购买A牌卷烟延期付款的补贴收入21.06万元,已向对方开具了普通发票; (9)销售A牌残次品卷烟25箱,每箱按不含税价15000元销售; (10)销售B牌卷烟2500箱,每箱不含税价款12000元,同时收取专卖费用22000元(该B牌卷烟,既有自产又有联营生产但是企业没有分开核算); (11)将B牌卷烟加装过滤嘴,每箱不含税价格调增1250元,当月销售54箱,货款尚未收到。 (假定本月期初进项税留抵税额195万元,本期进项税票据均通过认证) 根据上述资料回答下列问题: 以下关于本题业务中的表述,正确的是( )。
A牌残次品卷烟的消费税税率按次品从低 36%
B. 销售卷烟给商场的折扣属于现金折扣,不得冲减计税销售额
C. 没收逾期未收回的A牌卷烟包装物的押金计算消费税,不计算增值税
D. 从联营企业收回的B牌卷烟不再计算消费税
Ladies and Gentlemen,Welcome to Bibury System.We’re very honored to have the opportunity of making this presentation m you. In the next hour and a half, we hope to show that Bibury System has the right product range for today’s market place, and ambitious plans for the future. Our market share in Europe is growing at a steady rate, our marketing strategy in the U.S. is very successful, and lastly, we can be a major player in Far Eastern market. And we are sure that we can be a major player in all these markets. If you have any questions, please feel free to interrupt at any time. But first of all, some background information on Bibury System. As you know, the company was started over forty years ago by Mr. Harris Senior. In those early days, the company’s core business was model railways and cars.The presentation which is an introduction to (46) will last for one hour (47) . Bibury market share in Europe is (48) at a steady rate and its marketing strategy in (49) is very successful. The company was started over (50) by Mr. Harris Senior. 46()
—Where is the reference book It was here a moment ago. —Someone must (take)()it by mistake.
Psychology is the study of the mind and mental activities. For example, psychologists are interested in why some things make you sad, but others make you happy. They want to know why some people are shy, but others are quite talkative. They also want to know why people do the things that they do. They test intelligence.Psychologists deal with the minds and behavior of people. Your mind consists of all your feelings, thoughts, and ideas. It is the result of one part of the brain called the cerebrum (大脑). Your behavior is the way you act or conduct yourself. Examples of behavior include shouting, crying, laughing and sleeping.Several people have been instrumental in the field of psychology. Wilhelm Wundt set up the first psychological laboratory in Leipzig, Germany, in 1879. Ivan Pavlov, a Russian, is noted for his experiments with dogs in which he studied their reflexes (反射作用) and reactions. Around 1900, Sigmund Freud stated his theory that people try to repress any memo- ties or thoughts that they believed were not good.Psychologists should not be confused with psychiatrists. Psychiatrists deal only with mental illness. They are medical doctors who treat people. In the first paragraph "some people are shy" means()
A. they are modest
B. they are quiet
C. they never say a word
D. they are ashamed