题目内容

(一) 某商业公司(一般纳税人)位于县城,主要销售商品,并提供租赁业务。2009年2月份业务如下: (1)销售棉型(涤纶)布,销售不含税收入1310000元,自己车队负责运输取得运费收入150121元;销售各类棉纱取得不含税价款2200000元,并向客户收取棉纱补贴费,开具普通发票注明价款20000元; (2)外购公司耗用的汽油价款300000元,专用发票注明增值税税额51000元; (3)外购办公用品价款15000元,增值税专用发票注明税额2550元; (4)从某酒业制造公司购进粮食白酒一批,增值税专用发票注明税额27200元,发生运费5680元,取得运费发票;本月销售白酒,取得不含税收入38900元; (5)购进农膜一批,支付价款158000元,当月全部销售,取得现金收入172380元; (6)将一座办公楼转让取得收入2258万元,该办公楼原购进价为835万元,已经计提折旧428万元。将自有的商场的一层全部出租,当月租金为78万元; (7)从小规模纳税人生产企业购进修理用配件价税合计256000元,取得税务机关代开的专用发票; (8)购进生产用煤炭1000吨,取得增值税专用发票注明价款900000元; (9)上月外购的棉布10000米因管理不善被盗,每米成本为30元,已经抵扣进项税。上月外购的免税农产品账面成本38235元(其中运费成本为7320元),因保管不善导致发霉。 根据上述资料回答下列问题: 2月应纳营业税为( )万元。

A. 71.15
B. 74.44
C. 75.05
D. 71.24

查看答案
更多问题

Americans today don’’ t place a very high value on intellect. Our heroes are athletes, entertainers, and entrepreneurs, not scholars. Even our schools are where we send our children to get a practical education―not to pursue knowledge for the sake of knowledge. Symptoms of pervasive anti- intellectualism in our schools aren’’t difficult to find. "Schools have always been in a society where practical is more important than intellectual," says education writer Diane Ravitch. "Schools could be a counterbalance." Ravitch ’’ s latest book, Left Back: A Century of Failed School Reforms, traces the roots of anti-intellectualism in our schools, concluding they are anything but a counterbalance to the American distaste for intellectual pursuits. But they could and should be. Encouraging kids to reject the life of the mind leaves them vulnerable to exploitation and control. Without the ability to think critically, to defend their ideas and understand the ideas of others, they cannot fully participate in our democracy. Continuing along this path, says writer Earl Shorris, "We will become a second-rate country. We will have a less civil society." "Intellect is resented as a form of power or privilege," writes historian and professor Richard Hofstadter in Anti-Intellectualism in American Life, a Pulitzer-Prize winning book on the roots of anti- intellectualism in US politics, religion, and education. From the beginning of our history, says Hofstadter, our democratic and populist urges have driven us to reject anything that smells of elitism. Practicality, common sense, and native intelligence have been considered more noble qualities than anything you could learn from a book. Ralph Waldo Emerson and other Transcendentalist philosophers thought schooling and rigorous book learning put unnatural restraints on children: "We are shut up in schools and college recitation rooms for I0 or 15 years and come out at last with a bellyful of words and do not know a thing." Mark Twain’’ s Huckleberry Finn exemplified American anti-intellectualism. Its hero avoids being civilized― going to school and learning to read―so he can preserve his innate goodness. Intellect, according to Hofstadter, is different from native intelligence, a quality we reluctantly admire. Intellect is the critical, creative, and contemplative side of the mind. Intelligence seeks to grasp, manipulate, re-order, and adjust, while intellect examines, ponders, wonders, theorizes, criticizes, and imagines. School remains a place where intellect is mistrusted. Hofstadter says our country’’ s educational system is in the grips of people who "joyfully and militantly proclaim their hostility to intellect and their eagerness to identify with children who show the least intellectual promise." What does the author think of intellect

A. It is second to intelligence.
B. It evolves from common sense.
C. It is to be pursued.
D. It underlies power.

某医学院曾收治三例分别在院外接受过试验性肝穿刺引起急性腹膜炎的患者。术中医生在抽出脓液5~10m1后,即拔除穿刺针,术后未做常规处理,2小时后呈急腹症症状。结果二例治愈,一例死亡。对试验性肝穿刺的下列说法中错误的是

A. 只要动机是好的,虽然是事故,它也有一定的正价值
B. 不论穿刺动机如何,只要造成事故,它的价值就是负价值
C. 肝穿刺应该由有训练的医生进行,一定要避免盲目性和危险性
D. 医学研究的试验设计必须科学、严密
E. 试验前必须经有关专家审定是否符合科学要求

合营一方转让其全部或者部分出资时,合营他方有优先购买权。但合营一方向合营他方转让出资与向第三者转让出资的优惠条件没有限制。( )

A. 对
B. 错

[听力原文]11-15You might wonder where the largest library in the world is. Now, I can tell you the answer, it’s in Washington D. C.. It’s called the Library of Congress. President John Adams started the library in 1800 for members of Congress. He wanted them to be able to read books about law. The first 740 books were bought in England. They were simply stored in the room where Congress met. Then Thomas Jefferson sold Congress many of his own books. He felt Congress should read books on all subjects, not just on law. This idea changed the library for good. Now the library contains 20 million books as well as scores of pictures, movies, globes and machines. Experts in every field work there. Hundreds of people visit every day with all kinds of questions. Many of them get answers right over the phone. When did President John Adams start the library?He started the library in()

答案查题题库