(一)资料 乙公司为增值税一般纳税人,适用的增值税税率为17%。2011年度发生的部分经济业务如下:1.1月3日,收到商业承兑汇票一张,面值为12万元,利率为4%,期限为60天。全年按360天计算。2.3月3日,购入一台无需安装的生产设备并当即投入使用。增值税专用发票注明的该设备价款为200万元,增值税税额为34万元。该设备采用直线法计提折旧,预计使用年限为10年,预计净残值为0。3.4月1日,购入一台需要安装的生产设备。在该设备的安装过程中,领用原材料12万元,发生安装工人工资5万元,没有发生其他相关支出。4.9月8日,销售一批产品,增值税专用发票注明的价款为250万元,增值税税额为42.5万元,销售收入当即确认但款项尚未收到。双方约定的现金折扣条件为“2/10,n/30”。5.2011年度乙公司的营业收入为2850万元,营业成本为2445万元,投资损失为25万元,营业外支出为45万元,所得税费用为35万元。(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案 3月3日购入的生产设备,在2011年应计提的折旧额为()。
A. 15万元
B. 17.55万元
C. 20万元
D. 23.4万元
某市拟在2002年12月以拍卖方式出让一宗土地,土地用途为住宅用地,该宗地拍卖的保留价为6000万元,起拍价为5600万元。 该宗地址的法定最高出让年限为( )年。
A. 40
B. 50
C. 60
D. 70
It should go without saying that the focus of UML is modeling. However, what that means, exactly, can be an open-ended question. __(71)__ is a means to capture ideas, relationships, decisions, and requirements in a well-defined notation that can be applied to many different domains. Modeling not only means different things to different people, but also it can use different pieces of UML depending on what you are trying to convey. In general, a UML model is made up of one or more __(72)__. A diagram graphically represents things, and the relationships between these things. These __(73)__ can be representations of real-world objects, pure software constructs, or a description of the behavior of some other objects. It is common for an individual thing to show up on multiple diagrams; each diagram represents a particular interest, or view, of the thing being modeled. UML 2.0 divides diagrams into two categories: structural diagrams and behavioral diagrams. __(74)__ are used to capture the physical organization of the things in your system, i.e., how one object relates to another. __(75)__ focus on the behavior of elements in a system. For example, you can use behavioral diagrams to capture requirements, operations, and internal state changes for elements. 72()
A. views
B. diagrams
C. user views
D. structure pictures
Passage 1The advantages and disadvantages of a large population have long been a subject of discussion among economists. It has been argued that the supply of good land is limited. To feed a large population, inferior land must be cultivated and the good land worked intensively. Thus, each person produces less and this means a lower average income than could be obtained with a smaller population. Other economists have argued that a large population gives more scope for specialization and justifies the development of facilities such as ports, roads and railways, which are not likely to be built unless there is a big demand. One of the difficulties in carrying out a worldwide birth control program lies in the fact that official attitudes to population growth vary from country to country depending on the level of industrial development and the availability of food raw materials. In the developing country where a vastly expanded population is pressing hard upon the limits of food, space and natural resources, it will be the first concern of government to place a limit on the birthrate, whatever the consequences may be. In a highly industrialized society, the problem may be more complex. A decreasing birthrate may lead to unemployment because it results in a declining market for manufactured goods. When the pressure of population on housing declines, prices also decline and the building industry is weakened. Faced with considerations such as these, the government of a developed country may well prefer to see a slowly increasing population, rather than one which is stable or in decline. According to the passage, slowly rising birthrate perhaps is good for ______.
A. a developing nation
B. a developed nation
C. every nation with a big population
D. every nation with a small population