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采用多道程序设计技术后可有效地提高系统中资源的______，增加单位时间的算题量，从而提高了系统的______。
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Task 2Dear friend, Have you been looking for the Best Free Online on the web, but gotten stymied by all the hype with no substance Have you found yourself wasting time searching and not spending it studying and learning about the IT topics you need to learn You’ve now found the solution to what you need. My computer and IT training members’ site contains the web’s best collection of computer and IT training and tutorial resources. These computer educational sites are the best ones gleaned from literally thousands that I’ve researched over the past several years. You receive detailed, drilled down learning links to all the important IT topics today, including programming, web development, internet/networking, and software training. Save your valuable time and let us find the best online free computer and IT training for you on the web. I know all the tricks and ways of discovering where the most sought- after free learning and training content is. Then I make it all available to you on our member site. And I’m also adding to this best collection of web resources on a continuing basis. A little about myself, I’ve been doing research for many years, in fact, since my college days, when I was the top researcher in business grade school earning my MBA. When the web started to gain popularity in the mid ’90s my friends asked me to find the best web content in topics they were searching because they knew I had a trick for finding it. I soon knew how I was going to help people find the content that they were looking for and decided it was going to be something I knew about, IT and computer training and tutorials. I have a Computer Science B.S. degree and I’ve been a computer consultant for the last 20 years. Yours, Albert Which topics does members’ site contain They are ______.
某市一商厦2009年12月发生如下业务： (1)进口高尔夫球具，该批货物货值折合人民币100000元，包装费2000元，支付自己采购代理人费用3000元，海运费及保险费6000元，入境后内陆运保费1000元； (2)进口卷烟10标准箱，货值折合人民币70000元，运输及保险费3000元，支付采购中介费2000元： (3)与A服装厂签订销售服装协议，规定一次收取进场费30000元，在一年内商厦为A服装厂销售产品。当月零售A服装31590元，向A提供代销清单，得到增值税发票，价款20000元，增值税3400元： (4)与B油烟机厂签订销售协议，规定按零售额28%收取上架费，当月零售油烟机29250元，给B油烟机厂提供代销清单后，取得油烟机厂增值税发票，价款25000元，税款4250元，刚时收取8190元上架费； (5)批发部分进口高尔夫球具，取得不含税销僻额200000元；销售其他货物，取得零售额456300元： (6)境内采购货物，取得增值税发票，价款80000元，税款13600元； (7)为百姓修理手表，收取维修费4446元。 要求按顺序计算：(高尔夫球具关税率12.5%，消费税率10%，卷烟关税率25%) 当月该公司应缴纳的营业税（）元。
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某镇汽车租赁公司2009年10月发生如下业务： (1)将一个楼层租给某广告公司使用，自11月起租期三年，每月租金5万元，在当月共预收了半年租金30万元； (2)进口小轿车10辆，关税完税价格每辆20000美元，另支付自己采购代理人本次采购的购货佣金2000美元，支付代理进口公司入境后的境内运输费折人民币10000元； (3)进口大型巴士车6辆，关税完税价格每辆23000美元，另支付境外中介佣金每辆250美元； (4)当月出租各类车辆取得租金收入80万元，发生车辆修理支出10万元； (5)当月购置税控收款机一台，取得普通发票，金额3744元。 假定上述车辆均在本月领取牌照；小轿车消费税率9%；车辆关税率20%；美元与人民币汇率为1:6.8，请计算： 该租赁公司进口环节应纳的关税、消费税和增值税合计为（）。
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