题目内容
某自行车厂（增值税一般纳税人）生产销售自行车，出厂不含税单价为280元/辆。2013年3月末留抵税额3000元，4月该厂购销情况如下：（1）向当地百货大楼销售800辆，百货大楼当月付清货款后，厂家给予了8%的现金折扣；（2）向外地特约经销点销售500辆，支付运输单位运杂费8000元，收到的运费发票上注明运费7000元，装卸费1000元；（3）销售本厂自用1年的小轿车一辆，取得含税收入120000元，发生销货运费1000元，取得运输发票；（4）当期销售货物发出包装物收取押金50000元，本月没收逾期未收回的包装物押金60000元；（5）购进自行车零部件、原材料取得的增值税专用发票上注明金额140000元，增值税税额23800元；（6）从小规模纳税人处购进自行车零件，支付价税合计金额90000元，取得税务机关代开的增值税专用发票；（7）本厂直接组织收购废旧自行车，支出收购金额60000元（未取得增值税专用发票）。假定应该认证的发票均已通过认证并允许在当月抵扣，要求计算：（1）该自行车厂当期准予抵扣的进项税额总和；（2）该自行车厂当期的增值税销项税额；（3）该自行车厂销售自己使用过的小轿车应纳的增值税；（4）当期该厂应纳增值税的合计数。
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The Esky, a great Australian invention—it’s about as important to the Australian household as a BBQ (烧烤的野餐). How else would we move our carefully prepared food and drink around without having it spoilt. Though it is a regular problem with Esky, you also need to plan. If you haven’t had a freeze pack, then you’ll need to go out and buy a bag of ice (maybe even several bags of ice). Get a Portable Mini Fridge and you’ll save on the bags of ice as well as a good deal on cleaning time. The Portable Mini Fridge requires a 12V DC supply, and you’ll find this thermo electric cooler the best thing invented since sliced bread (near enough anyway). One thing this car fridge has over your average Esky—it’ll warm to 60—65℃... and it does all this without any environmental pollution. Apart from basic cleaning, this thermo electric warmer is largely non-wearing and maintenance-free. At last, an affordable mini fridge for your car or boat will help save those green vegetables or fruits better, also it will keep the shape of an ice cream, this may help you feel very happy. What is the author’s attitude toward this mini fridge
______包括类型、取值范围、取值单位的冲突。
某生产小电器的企业是增值税小规模纳税人，2012年3月发生下列业务：（1）外购材料一批用于生产小电器，取得增值税专用发票，注明价款10000元，增值税1700元；外购一台生产设备，取得增值税专用发票，注明价款30000元，增值税5100元；（2）委托外贸企业进口一批塑料材料，关税完税价格15000元，关税税率6%，支付了相关税费后将材料运回企业，海关填发了进口增值税专用缴款书；（3）销售50件自产A型小电器，取得含税收入12360元；（4）将2件自产A型小电器无偿赠送客户试用；（5）将使用过的一批包装物出售，取得含税收入2472元；（6）将使用过的一台设备出售，原值40000元，含税售价15450元。要求计算：（1）该企业进口塑料材料应缴纳的进口增值税；（2）该企业出售包装物应缴纳的增值税；（3）该企业出售设备应缴纳的增值税；（4）该企业当月应向主管税务机关缴纳的增值税合计数。
The burning of coal is very wasteful of energy. This can be realized when we remember that one pound to coal burned in the furnace of a power station (26) raise enough team to drive a generator (27) will produce enough current to light a one barelectric fire for three hours. On the other hand, if all the energy in the atoms of a pound of coal could be released, (28) should be enough energy to (29) all the machinery in all the factories in Britain for a month. In simpler words, all this means that one pound of any element or compound of element, if completely converted (30) energy by breaking up the atoms, would (31) the same amount of heat (32) the burning of 1,500,000 tons of coal. Scientists have calculated that if a bucket of sand from the beach could be completely (33) into energy, and if the energy so obtained was used to drive electric generators, enough (34) would be produced to supply the whole of Europe for five years. (35) other words, a bucket of sand contains enough energy to (36) a thousand million pounds’ worth of electricity. Albert Einstein was the first man to realize the vast (37) of energy locked in the atom. Einstein was also the first to show in theory how the energy of the atom might be released. Indeed without Einstein’s theory (38) was the result of many complicated mathematical calculations, there would never have been any practical (39) of nuclear power. In 1905, which was many years before other scientists really understood a great deal about atomic energy, Einstein declared that if you "destroyed" a given mass of matter, you would obtain (40) its place an enormous amount of energy. (41) support this theory, Einstein worked (42) what is probably the most important equation in the history of mathematics. It was (43) no means a complicated equation, but in fact a very simple (44) . Here it is: E=MC2. Turned into simple language, Einstein’s equation means that energy(E) is equal (45) mass(M) multiplied by the speed of light(C) squared(C2).
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