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案例分析题深圳某中外合资制药企业，中外双方股权比例为6：4。1992年8月开始营运，经营期为20年。开始营运当年企业获利，但企业选择从下一年度起计算减免税优惠期限。下表是该企业从1992年到2001年的获利情况(不考虑地方所得税)(单位：万元)： 年度 1992 1993 1994 1995 1996 获利情况 40 -50 100 120 160 年度 1997 1998 1999 2000 2001 获利情况 180 230 300 210 250 1999年该企业被国家有关部门确认为先进技术企业。1999年该企业外方投资者将所分得的税后利润的70%再投资扩建本企业；在2000年的审核中该企业没有被继续确认为先进技术企业。2001年该企业购买国有设备的固定资产投资额为10万 该企业1992年应缴纳企业所得税税额( )万元。
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案例分析题上海市一化妆品生产企业，为增值税一般纳税人，2011年度有关生产、经营情况如下：(1)销售成套化妆品30万件，开具增值税专用发票，注明销售额7200万元，销项税额1224万元；销售成套化妆品5万件，开具普通发票，取得销售收入额1404万元，销项税额204万元。本期外购已税化妆品用于连续生产化妆品，取得增值税专用发票已通过认证，发票上注明购货金额2470万元、增值税额419.90万元，每件成套化妆品单位成本90元。(2)接受某单位捐赠原材料一批，取得专用发票上注明货物金额30万元，进项税额5.10万元，专用发票已通过认证。(3)产品销售费用700万元、财务费用300万元、管理费用640万元(其中业务招待费60万元，新产品研究开发费用80万元)。(4)营业外支出科目反映业务如下：通过中国红十字会为红十字事业捐赠款20万元，因排污不当被环保部门罚款0.80万元，8月份发生固定资产意外事故损失35.10万元，10月取得保险公司赔款10万元，财产损失已报主管税务机关，允许税前扣除。(5)投资收益中科目反映业务如下：从境内居民企业(适用20%的税率)分回股息25万元；从境外A国分回股息15万元，A国的所得税税率为20%；国债利息收入10万元；国家发行的金融债券利息收入20万元。(6)2011年12月份购置并实际使用规定的环保专用设备一台，税务机关确定投资额351万元。化妆品消费税税率为30%，城市维护建设税和教育费附加的税率分别为7%和3%，计算结果保留两位小数。根据上述资料和税法有关规定，回答下列问题： 计算应纳税所得额时，准予扣除的公益捐赠为（）万元。
资本成本是公司可以从现有资产获得的、符合投资人期望的最小收益率，也可作为判断投资项目是否可行的取舍标准。( )
TEXT C Skeletal remains with animal bone blades tied to the feet testify to skating’s existence as early as 10,000 BC. These remains were found in the Netherlands. Scandinavia is called the mother of skating because of the sport’s popularity there, beginning around 1000AD. Ice skating was primarily a means of transportation at first, although documents from the Netherlands indicate that speed races were held in towns as early as the 15th century. American athlete Jackson Haines is known as the father of modem figure skating. Haines was born in 1840 in New York City. After studying dance and ballet, he became a dancing master and applied his dancing techniques to figure skating. He performed around the world and became well known for his imaginative and artistic techniques. Haines’ s style was enthusiastically received in Europe and eventually became accepted internationally. The formation of national and international skating organizations began during the 1890s. In 1892 the International Skating Union (ISU) was established. Today the ISU defines the rules and sets performance standards for speed skating, figure skating, and ice dancing competitions. Also in the late 1800s the National Amateur Skating Association of the United States and the International Skating Union of America were founded. In 1921 national standards were set down for skating, and the United States Figure Skating Association (USFSA) was formed to govern the sport in the United States, superseding the earlier organizations. Speed skating in the United States is governed by the United States International Speed Skating Association and the Amateur Speedskating Union of the United States, both of which are affiliated with the ISU. The first official men’s world speed skating championships were held in 1893. Women’s world champion- snip speed skating events first took place ’in 1947. The first men’s world figure skating championships were held in Saint Petersburg, Russia, in 1896, and in 1906 the first women’s championships were held in Davos, Switzerland. Figure skating was included in the Summer Olympics of 1908 and 1920 and at the first Winter Olympics in 1924, where men’s speed skating events were also held. Women’s speed skating made its Olympic debut in the 1960 Olympic Games. Ice dancing was added to Olympic competition in 1976, and short-track speed skating was first included in the 1988 Games. Norway’s Sonja Henie played a large role in popularizing figure skating during the 1920s and 1930s. On the strength of her athletic jumps, modem costumes, and inventive choreography she won gold medals at the Winter Olympic Games in 1928, 1932, and 1936. Henie later skated in ice shows and in motion pictures, inspiring many people to take up skating. American skater Dick Button, a five-time world champion and two-time Olympic gold medalist, brought outstanding athleticism to skating. Along with inventing the flying camel sit spin, he was also the first skater to successfully complete a double axel and a triple jump in competition. In the1970s Soviet pairs skaters Oleg and Ludmila Protopopov transformed pairs skating with their elegant, bailetlike movements. In the 1980s British ice dancers Jayne Torvill and Christopher Dean dominated competition with innovative routines that broke away from ice dancing traditions. The development of modem speed skating is credited to Jaap Eden, a Dutch skater bom in 1873. He set a world record in 1894, completing a 5000-meter race in 8 minutes 37.6 seconds. Since then Eden’ s record has been broken many times and today the best skaters complete the same distance in a little over 6 minutes, primarily as a result of more sophisticated training methods. Other successful speed skaters include Eric Heiden of the United States, a three-time world champion who won five gold medals during the 1980 Winter Olympics; Norway’s Johann Olav Koss, who set three new world records during the 1994 Winter Olympics; and Dan Jansen of the United States, who dominated speed skating for more than ten years from the mid-1980s to the mid-1990s, capping his success with a gold medal and a world record in the 1000-meter long-track race at the 1994 Olympics. Successful female speed skaters include Germany’s Gunda Niemann, who won seven all- around world championship titles between 1991 and 1998, and Bonnie Blair of the United States, who won a total of five Olympic gold medals in the 1988, 1992, and 1994 Olympics. Blair was also the first woman to skate 500 meters in less than 39 seconds. Who was the first skater to successfully complete a double axel and a triple jump in competition
TEXT E Concern with money, and then more money, in order to buy the conveniences and luxuries of modern life, has brought great changes to the lives of most Frenchmen. More people are working than ever before in France. In the cities the traditional leisurely midday meal is disappearing. Offices, shops, and factories are discovering the great efficiency of a short lunch hour in company lunchrooms. In almost all lines of work emphasis now falls on ever-increasing output. Thus the "typical" Frenchman produces more, earns more, and buys more consumer goods than his counterpart of only a generation ago. He gains in creature comforts and ease of life. What he loses to some extent is his sense of personal uniqueness, or individuality. Some say that France has been Americanized. This is because the United States is a world symbol of the technological society and its consumer products. The so-called Americanization of France has its critics. They fear that "assembly-line life" will lead to the disappearancg of the pleasures of the more graceful and leisurely (bout less proiuctive) old French style. What will happen, they ask, to taste, elegance, and the cultivation of the good things in life—to joy in the smell of a freshly picked apple, a stroll by the river, or just happy hours of conversation in a local cafe Since the late 1950’s life in France has indeed taken on qualities of rush, tension, and the pursuit of material gain. Some of the strongest critics of the new way of life are the young, especially university students. They are concerned with the future, and they fear that France isthreatened by the triumph of this competitive, goods-oriented culture. Occasionally, they have reacted against the trend with considerable violence. In spite of the critics, however, countless Frenchmen are committed to keeping France in the forefront of the modern economic world. They find that the present life brings more rewards, conveniences, and pleasures than that of the past. They believe that a modern, industrial France is preferable to the old. Which of the following is true about the critics
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