案例分析题某市轿车生产企业为增值税一般纳税人,2009年经营情况如下:(1)对外销售A型小轿车10000辆,每辆含税售价17.55万元,共计取得含税金额175500万元;支付销售过程中的保险费和装卸费439万元;(2)销售A型小轿车40辆给本公司职工,以成本价核算取得不含税销售金额400万元;该公司新设计生产B型小轿车5辆,每辆成本价12万元,捐赠给市政府,市场上B型小轿车不含税销售价格是16.2万元;(3)向母公司支付管理费130万元,发生技术研发费280万元,其他管理费用1100万元。(4)发生广告费用700万元、业务宣传费用140万元、代销手续费90万元;(5)发生财务费用900万元,其中向其他企业借款支付的利息费用600万元,已知向其他企业借款的年利息率为6%,金融机构同期贷款利率为5%;(6)同期从境外某国分支机构,取得税后收益200万元,在境外已按20%的税率缴纳了所得税。(按照税法的规定缴纳了增值税24678.67万元、消费税30136.2万元、城市维护建设税和教育费附加5481.49万元)根据上述资料和税法有关规定,回答下列问题: 企业所得税前准许扣除的销售费用和财务费用为()万元。
A. 2169
B. 2145
C. 2133
D. 2196
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In the past year, a lot has changed in the field of human spaceflight. (46) In January, President George Bush brushed aside the fact that America’s entire space-shuttle fleet was grounded when he announced grandiose plans to put people back on the moon, and then to launch a manned mission to Mars. (47) In June, Burt Rutan, an American aeronautical engineer, showed that human spaceflight was no longer the preserve of governments by sending a man to the edge of space in Space Ship One, a privately financed vehicle that cost about the same to build as a luxury yacht. That was followed in September by Sir Richard Branson, the British entrepreneur behind the Virgin brand, announcing that he had signed a deal with Mr Rutan to work on plans for a fleet of five suborbital vehicles developed from Space Ship One.(48) Now, in the dying days of the year, America’ s Congress has passed a bill that unravels a tangle about who would be responsible for regulating the fledgling industry, and under what terms. (49) The bill also allows passengers to fly on the understanding that this new generation of vehicles may not be as safe as taking a commercial flight between, say, New York and London.The official line from Virgin Galactica, as Sir Richard’ s latest venture is modestly named, is that this coming change in the law makes no practical difference to the firm’s plans, since they do not intend to fly unless they can make their spacecraft as safe as a private jet. But it must surely come as some sort of relief. In any case, Will Whitehorn, director of corporate affairs at Virgin’ s headquarters in London, and soon to become the president of Virgin Galactica, says that work is under way on a mock-up of the interior of a new spacecraft that will hold five passengers. (50) Virgin has already committed $ 20m towards licensing the SpaceShipOne technology from Mr Rutan and his financial backer Paul Allen, a software billionaire. Now, in the dying days of the year, America’ s Congress has passed a bill that unravels a tangle about who would be responsible for regulating the fledgling industry, and under what terms
In the past year, a lot has changed in the field of human spaceflight. (46) In January, President George Bush brushed aside the fact that America’s entire space-shuttle fleet was grounded when he announced grandiose plans to put people back on the moon, and then to launch a manned mission to Mars. (47) In June, Burt Rutan, an American aeronautical engineer, showed that human spaceflight was no longer the preserve of governments by sending a man to the edge of space in Space Ship One, a privately financed vehicle that cost about the same to build as a luxury yacht. That was followed in September by Sir Richard Branson, the British entrepreneur behind the Virgin brand, announcing that he had signed a deal with Mr Rutan to work on plans for a fleet of five suborbital vehicles developed from Space Ship One.(48) Now, in the dying days of the year, America’ s Congress has passed a bill that unravels a tangle about who would be responsible for regulating the fledgling industry, and under what terms. (49) The bill also allows passengers to fly on the understanding that this new generation of vehicles may not be as safe as taking a commercial flight between, say, New York and London.The official line from Virgin Galactica, as Sir Richard’ s latest venture is modestly named, is that this coming change in the law makes no practical difference to the firm’s plans, since they do not intend to fly unless they can make their spacecraft as safe as a private jet. But it must surely come as some sort of relief. In any case, Will Whitehorn, director of corporate affairs at Virgin’ s headquarters in London, and soon to become the president of Virgin Galactica, says that work is under way on a mock-up of the interior of a new spacecraft that will hold five passengers. (50) Virgin has already committed $ 20m towards licensing the SpaceShipOne technology from Mr Rutan and his financial backer Paul Allen, a software billionaire. ) In January, President George Bush brushed aside the fact that America’s entire space-shuttle fleet was grounded when he announced grandiose plans to put people back on the moon, and then to launch a manned mission to Mars.
两根细长杆,直径、约束均相同,但材料不同,且E1=2E2,则两杆临界应力之间的关系为( )。
A. (σcr)1=(σcr)2
B. (σcr)1=2(σcr)2
C. (σcr)1=(σcr)2/2
D. (σcr)1=3(σcr)2
SECTION A In this section you will hear a mini-lecture. You will hear the lecture ONCE ONLY. While listening, take notes on the important points. Your notes will not he marked, but you will need them to complete a gap-filling task after the mini-lecture. When the lecture is over, you will be given two minutes to check your notes, and another ten minutes to complete the gap-filling task on ANSWER SHEET ONE. Use the blank sheet for note-taking. Britain The majority of British people work in (1) industries. About 20% work in (2) and 5% in construction. Do-It-Yourself, or D-I-Y as it is known, is a popular (3) activity in Britain. Many people spend their weekends carrying out various improvements to their homes. Other people lovingly tend their gardens. A quarter of the population is involved in some sort of (4) work, helping others without being paid. Britain is an (5) society, and people are often tolerant of each other. Food served in pubs has also become more (6) in recent years. Newspapers in Britain can be divided into two main types: popular and (7) . (8) begins at the age of 5 and finishes at the age of 16. In Britain nowadays many non-married people (9) without getting married. British humor is frequently of a sarcastic kind, but it should not be taken literally or seriously. The British person is simply " (10) ."