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TEXT A As a contemporary artist, Jim Dine has often incorporated other people’s photography into his abstract works. But, the 68-year-old American didn’t pick up a camera himself and start shooting until he moved to Berlin in 1995--and once he did, he couldn’t stop. The result is a voluminous collection of images, ranging from early-20th-century style heliogravures to modern-day digital printings, a selection of which are on exhibition at the Maison Europeenne de la Photographic in Paris. They are among his most prized achievements. "I make photographs the way I make paintings," says Dine, "but the difference is, in photography, it’s like lighting a fire every time." Though photography makes up a small slice of Dine’s vast oeuvre, the exhibit is a true retrospective of his career. Dine mostly photographs his own artwork or the subjects that he has portrayed in sculpture, painting and prints including Venus de Milo, ravens and owls, hearts and skulls. There are still pictures of well-used tools in his Connecticut workshop, delightful digital self-portraits and intimate portraits of his sleeping wife, the American photographer Diana Michener. Most revealing and novel are Dine’s shots of his poetry, scribbled in charcoal on walls like graffiti. To take in this show is to wander through Dine’s life: his childhood obsessions, his loves, his dreams. It is a poignant and powerful exhibit that rightly celebrates one of modern art’s most intriguing--and least hyped--talents. When he arrived on the scene in the early 1960s, Dine was seen as a pioneer in the pop-art movement. But he didn’t last long; once pop stagnated, Dine moved on. "Pop art had 1o do with the exterior world," he says. He was more interested, he adds, in "what was going on inside me." He explored his own personality, and from there developed themes. His love for handcrafting grew into a series of artworks incorporating hammers and saws. His obsession with owls and ravens came from a dream he once had. His childhood toy Pinocchio, worn and chipped, appears in some self-portraits as a red and yellow blur flying through the air. Dine first dabbled in photography in the late 1970s, when Polaroid invited him to try out a new large-format camera at its head-quarters in Cambridge, Massachusetts. He produced a series of colorful, out-of-focus self-portraits, and when he was done, he packed them away. A half dozen of these images in per feet condition--are on display in Paris for the first time. Though masterful, they feel flat when compared with his later pictures. Dine didn’t shoot again until he went to Berlin in the mid ’90s to teach. By then he was ready to embrace photography completely. Michener was his guide: "She opened my eyes to what was possible," he says. "Her approach is so natural and classic. I listened." When it came time to print what he had photo graphed, Dine chose heliogravure, the old style of printing favored by Alfred Stieglitz, Edward Curtis and Paul Strand, which gives photographs a warm tone and an almost hand drawn loop like Dine’s etchings. He later tried out the traditional black-and-white silver-gelatin process, then digital photography and jetink printing, which he adores. About the same time, Dine immersed himself into Jungian psychoanalysis. That, in conjunction with his new artistic tack, proved cathartic. "The access photography gives you to your subconscious is so fantastic," he says. "I’ve learned how to bring these images out like a stream of consciousness--something that’s not possible in the same way in drawing or painting because technique always gets in your way." This is evident in the way he works: when Dine shoots, he leaves things alone. Eventually, Dine turned the camera on himself. His self-portraits are disturbingly personal; he opens himself physically and emotionally before the lens. He says such pictures are an attempt to examine himself as well as "record the march of time, what gravity does to the face in everybody. I’m a very willing subject." Indeed, Dine sees photography as the surest path to self-discovery. "I’ve always learned about myself in my art," he says. "But photography expresses me. It’s me. Me. "The Paris exhibit makes that perfectly clear. What does the author think of Dine’s self-portraits in the late 1970s
甲公司系2000年12月25日改制的股份有限公司，每年按净利润的10%和5%分别计提法定盈余公积和法定公益金．2003年度有关资料如下：（1）从2003年1月1日起，所得税的核算由应付税款法改为债务法。甲公司历年的所得税税率均为32%。2002年“月31日止（不包括下列各项因素），发生的应纳税时间性差异的累计金额为4000万元，发生的可抵减时间性差异的累计金额为2500万元（假定无转回的时间性差异）。计提的各项资产减值准备作为时间性差异处理，当期发生的可抵减时间性差异预计能够在三年内转回。（2）从2003年1月1日起，生产设备的预计使用年限由12年改为8年：同时，将生产设备的折旧方法由平均年限法改为双倍余额递减法。根据税法规定，生产设备采用平均年限法计提折旧，折旧年限为12年，预计净残值为零．本年度上述生产设备生产的A产品对外销售80%；A产品年初无在产品和产成品存货、年末无在产品存货（假定上述生产设备只用于生产A产品）。甲公司期末存货采用成本与可变现净值孰低法计价。年末库存A产品未发生减值。上述生产设备已使用3年，并已计提了3年的折旧，尚可使用5年，其账面原价为4800万元，累计折旧为1200万元（未计提减值准备），预计净残值为零。（3）从2003年起，甲公司试生产某种新产品（B产品），对生产B产品所需乙材料的成本采用先进先出法计价。乙材料2003年年初账面余额为零。2003年一、二、三季度各购入乙材料200公斤、300公斤、500公斤，每公斤成本分别为1000元、1200元、1260元。2003年度为生产B产品共领用乙材料600公斤，发生人工及制造费用21.5万元，B产品于年底全部完工。但因同类产品已先占领市场，且技术性能更优，甲公司生产的B产品全部未能出售．甲公司于2003年底预计B产品的全部销售价格为56万元（不含增值税），预计销售所发生的税费为6万元。剩余乙材料的可变现净值为52万元．（4）甲公司2003年度实现利润总额为8000万元。2003年度实际发生的业务招待费80万元，按税法规定允许抵扣的金额为70万元；国债利息收入为2万元：其他技税法规定不允许抵扣的金额为20万元（永久性差异）。除本题所列事项外，无其他纳税调整事项。要求：（1）计算甲公司2003年度应计提的生产设备的折旧额．（2）计算甲公司2003年库存B产品和库存乙材料的年末账面价值。（3）分别计算2003年度上述时间性差异所产生的所得税影响金额。（4）计算2003年度的所得税费用和应交的所得税，井编制有关会计分录．（5）计算2003年“月31日递延税款的账面余额（注明借方或贷方）．
Questions 11 to 18 are based on the conversation you have just heard.
Questions 11 to 18 are based on the conversation you have just heard.
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