某自营出口生产企业是增值税一般纳税人,出口货物的征税税率为17%,退税率为 15%。 2003年7月有关经营业务为: (1)购原材料一批,取得的增值税专用发票注明的价款400万元,货已验收入库。 (2)本月内销货物不含税销售额100万元。收款117万元存入银行。 (3)本月出口货物销售额折合人民币200万元。 (4)上期末留抵税款5万元。 2003年8月有关经营业务为: (1)购原材料一批,取得的增值税专用发票注明的价款200万元,货己验收入库。 (2)当月进料加工免税进口料件的组成计税价格100万元。 (3)本月内销货物不含税销售额100万元。收款117万元存入银行。 (4)本月出口货物销售额折合人民币200万元。 根据以上资料,回答下列问题: 7月份该企业实际应退税额为()万元。
A. 0
B. 22
C. 27
D. 30
案例八:赵大宝准备在北京购买一套200平方米的普通住宅,价格是20000元/平方米。他参加了住房公积金制度,并且每月按时缴纳住房公积金。赵大宝拟在工商银行申请个人住房公积金贷款,且目前名下的住房公积金本息余额为20000元,上个月公积金汇储额为4000元(包括单位及个人)。他本人目前离法定退休年龄还剩32年。同时赵大宝购房除了房款本身之外,还需要缴纳契税、印花税、房屋买卖手续费、公证费、律师费等各种费用。 根据案例八,回答47~50题: 若赵大宝选用公积金贷款,则应该由( )来承担住房公积金贷款的风险。
A. 赵大宝
B. 政府
C. 住房公积金管理中心
D. 保险公司
This past academic year, 146 New York City kids from 4 to 14 dutifully attended Rosalyn Chao’s Mandarin class at St. Patrick’s Old Cathedral Academy. Many of the students were first-generation Americans; for several, Mandarin would be their third language, after English and Spanish. Get used to this picture; around the world, more adults and kids are learning Chinese. Beijing is pouring money into new Confucius Institutes (Chinese language and culture centers), and two U.S. senators recently proposed spending $1.3 billion on Chinese-language programs over the next five years. From Ulan Bator to Chicago, it sometimes seems as if everyone is trying to learn the language now spoken by a fifth of the world’s population. Their reasoning is easy to understand. China is booming, and citizens around the globe want a piece of the action. Speaking Mandarin can facilitate communication with newly wealthy Chinese tourists or smooth bilateral trade relations. In a form of intense cultural diplomacy, Beijing is also promoting its films, music, art and language as never before. Front and center are the Confucius Institutes, modeled on the British Council, Germany’s Goethe Institutes or the Alliance Francaise. China’s Ministry of Education is sending thousands of language instructors to foreign programs and inviting foreign students from Asia, Africa and elsewhere to study in its universities. As a result, Beijing predicts that 100 million individuals will be studying Mandarin as a second language by the end of the decade. The U.S. Department of Education announced earlier this year that it hopes to have 5 percent of all elementary, secondary and college students enrolled in Mandarin studies by 2010. The Chinese boom hasn’t escaped criticism, however. For one thing, the language is hard, with more than 2,500 characters generally employed in daily writing and a complex tonal speaking system. Then there’s the danger that other important languages, such as Russian or Japanese, will be neglected; for example, there are now 10 times more students learning Mandarin than Japanese in the United States. And other countries fear a growing encroachment(侵蚀) of Chinese power; some Africans have complained about Beijing’s "neocolonialist(新殖民主义)" attitudes, for example, and this could breed resentment against Confucius Institutes on their soil. Yet most Mandarin students, like those at St. Pat’s, aren’t letting such concerns dissuade them. Mandarin represents a new way of thinking. Chao says that" we must begin preparing our students for the interconnected world." Accordingly, she has encouraged her Mandarin students to correspond with pen pals in Shanghai. Chao says that" in reading the Chinese students’ letters, we learned quickly that American students are far behind their Asian counterparts." If they hope to catch up to their Chinese competitors, her students--like the growing legions of Mandarin pupils around the globe -- are going to have to study hard indeed. It can be inferred from the text that the Alliance Francaise is ______.
A. the French council to promote culture.
B. an institute of cultural diplomacy.
C. modeled on Confucius Institute.
D. a language teaching agency.
下列给定程序中,函数fun()的功能是;计算函数 F(x, y ,z)=(x+ y)/(x-y)+(z+ y)/(z-y)的值。其中x和y不相等,z和y不等。例如,当x的值为9,y的值为11,2的值为15时,函数值为-3.50。 请改正程序中的错误,使它能得出正确的结果。 注意:不要改动main 函数,不得增行或删行,也不得更改程序的结构。 试题程序: #include <stdio. h> #include <math. h> /**************found******************/ #define FU(m, n) (m/n) float fun(float a, float b, float c) { float value; value=FU(a+ b, a-b)+FU(c+ b, c-b); /*************found******************/ return(Value); } main() { float x, y, z, sum; printf ("Input x y z:: "); scanf("%f%f%f", &x, &y, &z); printf("x=%f, y=%f, z=%f\n ",x, y, z); if (x==y||y==z) {printf ("Data error! \n "); exit (0); } sum=fun (x, y, z); printf("The result is:%5. 2f\n ",sum); }