题目内容
Most earthquakes occur within the upper 15 miles of the earth’’s surface. But earthquakes can and do occur at all depths to about 460 miles. Their number decreases as the depth increases. At about 460 miles one earthquake occurs only every few years. Near the surface earthquakes may run as high as 100 in a month, but the yearly average does not vary much. In comparison with the total number of earthquakes each year, the number of disastrous earthquakes is very small. The extent of the disaster in an earthquake depends on many factors. If you carefully build a toy house with an Erector set, it will still stand no matter how much you shake the table. But if you build a toy house with a pack of cards, a slight shake of the table will make it fall. An earthquake in Agadir, Morocco, was not strong enough to be recorded on distant instruments, but it completely destroyed the city. Many stronger earthquakes have done comparatively little damage. If a building is well constructed and built on solid ground, it will resist an earthquake. Most deaths in earthquakes have been due to faulty building construction or poor building sites. A third and very serious factor is panic. When people rush out into narrow streets, more deaths will result. The United Nations has played an important part in reducing the damage done by earthquakes. It has sent a team of experts to all countries known to be affected by earthquakes. Working with local geologists and engineers, the experts have studied the nature of the ground and the type of most practical building code for the local area. If followed, these suggestions will make disastrous earthquakes almost a thing of the past. There is one type of earthquake disaster that little can be done about. This is the disaster caused by seismic sea waves, or tsunamis. (These are often called tidal waves, but the name is incorrect. They have nothing to do with tides.) In certain areas, earthquakes take place beneath the sea. These submarine earthquakes sometimes give rise to seismic sea waves. The waves are not noticeable out at sea because of their long wave length. But when they roll into harbours, they pile up into walls of water 6 to 60 feet high. The Japanese call them "tsunamis", meaning "harbour waves", because they reach a sizable height only in harbours. Tsunamis travel fairly slowly, at speeds up to 500 miles an hour. An adequate warning system is in use to warn all shores likely to be reached by the waves. But this only enables people to leave the threatened shores for higher ground. There is no way to stop the oncoming wave. The destruction of Agadir is an example of_________.
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Most earthquakes occur within the upper 15 miles of the earth’’s surface. But earthquakes can and do occur at all depths to about 460 miles. Their number decreases as the depth increases. At about 460 miles one earthquake occurs only every few years. Near the surface earthquakes may run as high as 100 in a month, but the yearly average does not vary much. In comparison with the total number of earthquakes each year, the number of disastrous earthquakes is very small. The extent of the disaster in an earthquake depends on many factors. If you carefully build a toy house with an Erector set, it will still stand no matter how much you shake the table. But if you build a toy house with a pack of cards, a slight shake of the table will make it fall. An earthquake in Agadir, Morocco, was not strong enough to be recorded on distant instruments, but it completely destroyed the city. Many stronger earthquakes have done comparatively little damage. If a building is well constructed and built on solid ground, it will resist an earthquake. Most deaths in earthquakes have been due to faulty building construction or poor building sites. A third and very serious factor is panic. When people rush out into narrow streets, more deaths will result. The United Nations has played an important part in reducing the damage done by earthquakes. It has sent a team of experts to all countries known to be affected by earthquakes. Working with local geologists and engineers, the experts have studied the nature of the ground and the type of most practical building code for the local area. If followed, these suggestions will make disastrous earthquakes almost a thing of the past. There is one type of earthquake disaster that little can be done about. This is the disaster caused by seismic sea waves, or tsunamis. (These are often called tidal waves, but the name is incorrect. They have nothing to do with tides.) In certain areas, earthquakes take place beneath the sea. These submarine earthquakes sometimes give rise to seismic sea waves. The waves are not noticeable out at sea because of their long wave length. But when they roll into harbours, they pile up into walls of water 6 to 60 feet high. The Japanese call them "tsunamis", meaning "harbour waves", because they reach a sizable height only in harbours. Tsunamis travel fairly slowly, at speeds up to 500 miles an hour. An adequate warning system is in use to warn all shores likely to be reached by the waves. But this only enables people to leave the threatened shores for higher ground. There is no way to stop the oncoming wave. Which of the following CANNOT be concluded from the passage
Most earthquakes occur within the upper 15 miles of the earth’’s surface. But earthquakes can and do occur at all depths to about 460 miles. Their number decreases as the depth increases. At about 460 miles one earthquake occurs only every few years. Near the surface earthquakes may run as high as 100 in a month, but the yearly average does not vary much. In comparison with the total number of earthquakes each year, the number of disastrous earthquakes is very small. The extent of the disaster in an earthquake depends on many factors. If you carefully build a toy house with an Erector set, it will still stand no matter how much you shake the table. But if you build a toy house with a pack of cards, a slight shake of the table will make it fall. An earthquake in Agadir, Morocco, was not strong enough to be recorded on distant instruments, but it completely destroyed the city. Many stronger earthquakes have done comparatively little damage. If a building is well constructed and built on solid ground, it will resist an earthquake. Most deaths in earthquakes have been due to faulty building construction or poor building sites. A third and very serious factor is panic. When people rush out into narrow streets, more deaths will result. The United Nations has played an important part in reducing the damage done by earthquakes. It has sent a team of experts to all countries known to be affected by earthquakes. Working with local geologists and engineers, the experts have studied the nature of the ground and the type of most practical building code for the local area. If followed, these suggestions will make disastrous earthquakes almost a thing of the past. There is one type of earthquake disaster that little can be done about. This is the disaster caused by seismic sea waves, or tsunamis. (These are often called tidal waves, but the name is incorrect. They have nothing to do with tides.) In certain areas, earthquakes take place beneath the sea. These submarine earthquakes sometimes give rise to seismic sea waves. The waves are not noticeable out at sea because of their long wave length. But when they roll into harbours, they pile up into walls of water 6 to 60 feet high. The Japanese call them "tsunamis", meaning "harbour waves", because they reach a sizable height only in harbours. Tsunamis travel fairly slowly, at speeds up to 500 miles an hour. An adequate warning system is in use to warn all shores likely to be reached by the waves. But this only enables people to leave the threatened shores for higher ground. There is no way to stop the oncoming wave. The United Nations’’ experts are supposed to_________.
案例分析题某国有煤矿为增值税一般纳税人，主要开采、加工和销售原煤及洗煤，并兼营餐饮等服务性业务，2006年6月发生下列业务：(1)购进井下用原木一批，木材公司开具的防伪税控增值税专用发票上注明的价款为32000元，增值税额4160元，支付给运输单位运费、装卸和搬运费共计2000元，上述款项均通过银行支付，原木已领用。专用发票已于当月税款的纳税中报期内向税务机关申请认证，通过后已申请抵扣。(2)购进一台现代化洗煤机，取得防伪税控增值税专用发票上注明价款200000元，税额34000元。款项未付，机器已安装完毕。(3)开采原煤2000吨，其中对外销售1300吨，500吨用于加工洗煤，100吨用于职工食堂，50吨用于本矿对外经营的饭店，库存50吨，原煤单位成本60元/吨，不含税售价100元/吨。(4)销售自制加工的洗煤100吨，不含税售价162元/吨。(5)将闲置资金借给某单位使用，当月收到利息收入50000元。(6)独立核算的小饭店当月取得餐饮收入75000元，烟酒等货物收入20000元，一并计入饭店的基本业务收入。已知煤炭资源税税额5元/吨。根据以上资料，计算并回答下列问题： 当月增值税销项税额为（）。
案例分析题某家电厂为增值税一般纳税人，2006年5月发生如下业务：(1)购入原材料支付价款250000元，取得，防伪税控增值税专用发票上注明税额 42500元。材料已验收入库，款项未付，专用发票已于当月税款的纳税申报期内向税务机关申请认证，通过后已申请抵扣。(2)购入低值易耗品取得普通发票一张，支付价税合计9800元。(3)购入包装材料支付价款21000元，取得防伪税控增值税专用发票上注明的税额 3570元。货款已付，材料当月未到达，因此当月也未申请认证。(4)为本厂幼儿园购入桌椅、小床等，取得增值税专用发票，注明价款18000元，税额3060元。(5)支付保险公司运输保险费20000元。(6)销售给某大商场电冰箱500台，每台不含税售价为1800元。(7)采取以旧换新方式向消费者销售洗衣机200台，每台含税售价为1602.9元，共收现金280000元(已扣除回收旧洗衣机作价款40580元)。(8)采取分期收款销售方式销售洗衣机一批，含税销售货款514800元，成本340000元，合同规定分两期于5月20 、6月15口收回货款，每期257400元，货已发出。(9)由于管理不善，致使库存原材料丢失，损失79560元(其中含增值税11560元)。根据上述资料，计算并回答下列问题：(计算结果保留小数点后两位) 当月准予从销项税额中抵扣的进项税额为（）。
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