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某注册税务师接受企业委托审核汇算清缴相关资料，发现以下业务，提出异议，请判断企业的做法是否正确，如不正确，请指明应如何处理 (1)企业为全体员工缴纳补充养老保险和补充医疗保险，金额分别相当于职工工资总额的8%，计入工资核算，并在企业所得税前全部扣除。 (2)审核个人所得税税额计算，发现上述补充养老保险与补充医疗保险均已与职工当月工资合并缴纳个人所得税。

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某市工商银行2011年第四季度发生如下经营业务： (1)受托发放为期1年、利率为8%的贷款200万元，每季按利息的10%收取手续费，贷款方已经支付当季利息； (2)当年第三季度买卖企业债券出现负差65万元；第四季度购买企业债券共支付564万元，其中包括各种税费0.7万元；第四季度转让企业债券取得收入685万元，在转让企业债券过程中，另支付各种税费1.1万元； (3)取得结算业务手续费收入30万元，销售支票、账单凭证收入10万元，结算罚息、加息收入3万元，出纳长款收入0.5万元； (4)经相关部门批准开展融资租赁业务，为此从国外购进设备一台，成交价格折合人民币900万元，境外运输费用和保险费用46万元，入境后由海关至单位所在地的运输成本12万元，为购买该设备向境外借款折合人民币900万元，支付利息折合人民币144万元，将该设备租赁给境内的A公司，租赁年限15年，合同约定共收取价款3400万元。进口设备关税税率10%，假定每年按360天，每月按30天计算； (5)10月2日购入一批纯金金条，价值100万元，由于黄金价格飚升，于12月25日将其出售，取得收入120万元； (6)向某商业企业发放周转性贷款取得利息收入250万元，逾期贷款罚息收入5万元；10月1日向某生产企业发放定期贷款3000万元，贷款年利率5.6%，期限2年，双方约定按季支付利息，12月31日，生产企业向银行支付利息。要求：根据上述资料，计算第四季度银行应缴纳的营业税(单位以元表示)。

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某企业于2011年2月自行开发某项新技术，发生研究开发支出共计2000万元，其中研究阶段支出．400万元，开发阶段符合资本化条件前发生的支出为400万元，符合资本化条件后至达到预定用途前发生的支出为1200万元，当月设计完成，企业按10年摊销。问题： (1)请判断无形资产计税价值 (2)研究开发费用适用的税收政策 (3)当年该项研究开发支出在税前可扣除的金额

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Conversation 2

A. 50 dollars. B. 50 yuan.
B. C. 15 dollars. D. 15 yuan.

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Paragraph 1 The ＄11 billion self-help industry is built on the idea that you should turn negative thoughts like "I never do anything right" into positive ones like "I can succeed." But was positive thinking advocate Norman Vincent Peale right Is there power in positive thinkingParagraph 2 Researchers in Canada just published a study in the journal Psychological Science that says trying to get people to think more positively can actually have the opposite effect: it can simply highlight how unhappy they are.Paragraph 3 The study’s authors, Joanne Wood and John Lee of the University of Waterloo and Elaine Perunovic of the University of New Brunswick, begin by citing older research showing that when people get feedback which they believe is overly positive, they actually feel worse, not better. If you tell your dim friend that he has the potential of an Einstein, you’re just underlining his faults. In one 1990s experiment, a team including psychologist Joel Cooper of Princeton asked participants to write essays opposing funding for the disabled. When the essayists were later praised for their sympathy, they felt even worse about what they had written.Paragraph 4 In this experiment, Wood, Lee and Perunovic measured 68 students’ self-esteem. The participants were then asked to write down their thoughts and feelings for four minutes. Every 15 seconds, one group of students heard a bell. When it rang, they were supposed to tell themselves, "I am lovable."Paragraph 5 Those with low self-esteem didn’t feel better after the forced self-affirmation. In fact, their moods turned significantly darker than those of members of the control group, who weren’t urged to think positive thoughts.Paragraph 6 The paper provides support for newer forms of psychotherapy (心理治疗) that urge people to accept their negative thoughts and feelings rather than fight them. In the fighting, we not only often fail but can make things worse. Meditation (静思) techniques, in contrast, can teach people to put their shortcomings into a larger, more realistic perspective. Call it the power of negative thinking. What do we learn from the experiment of Wood, Lee and Perunovic （）

A. It is important for people to continually boost their self-esteem.
B. Self-affirmation can bring a positive change to one’s mood.
C. Forcing a person to think positive thoughts may lower their self-esteem.
D. People with low self-esteem seldom write down their true feelings.

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