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某网络科技有限公司(一般纳税人)从事网上销售业务，2009年3月销售电子产品零售收入为1800万元；销售农产品(玉米、大米、玉米面)零售收入43万元；3月份取得防伪税控系统开具的增值税专用发票80张，全部经税务机关认证，上面注明销售额共计2300万元(其中有1260万元的商品未付款)；将上月收购的成本为2万元的免税农产品作为福利发放给职工；3月份有库存2008年度购进的豪华座椅，因事故被毁坏，已知账面价为225480元，其中含运费33200元；杂费1230元，已经按规定抵扣进项税；该公司3月份应缴纳的增值税为( )万元。
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阅读以下文字，完成下列问题。鲸鱼不同于其他鱼类，是温血动物，从冰天雪地的南北极到酷热的赤道都可以看到鲸鱼的踪迹，无论是在什么样的环境下，鲸鱼的体温均保持在36摄氏度左右，常在极圈活动的鲸鱼会具有局部异温功能。像鲸鱼、海豹和海豚这些大部分时间或一直都呆在海里的哺乳动物，用特殊的高级脂肪“外衣”保持自己的体温。但对于那些必须通过潜水进行捕食的动物来说，光有皮毛保护是不够的，因为厚重毛发里的空气会被极强的水压挤出来，皮毛的保温功能会大大降低。而北冰洋和南极周围的海洋深水水温可以降到零下40摄氏度，没有其他的保暖措施显然不行。鲸鱼和其他温血动物最大的不同点在于，当其活动环境的温度较低时，水有相当大的比热及传热能力，因此温度变化很快，鲸鱼无法以聚集、筑巢等方式维持体温，于是演化出超厚的皮下脂肪。过去曾记录到鲸鱼脂肪厚度最高达50厘米。鲸脂是一层包裹整个身体的厚重脂肪“外衣”，重量可以达到体重的一半。这层脂肪含有细细的血管组织，除帮助保持体温，还为很多需要长途跋涉进行繁殖和觅食的海洋动物提供了重要能量储备。除此之外，这层脂肪还可以帮助快速游动的动物将身体塑造成流线型，减少在水中游动时所消耗的能量，同时提高速度。动物栖身的海水温度越低，脂肪也就越厚，鲸脂是通过吸食母体乳液获得的，举例来说，一只灰鲸幼仔每天要喝掉30加仑乳液。但这么厚的皮下脂肪还是不能完全阻挡体温外流，因此鲸鱼还需要摄取大量食物，以维持体温。鲸鱼的前鳍、尾鳍、背鳍并无鲸脂的分布，当鲸鱼潜到阳光照射不到的深海，或是南、北极时，鲸鱼的鱼鳍难道不会冻到无法活动吗对此，鲸鱼鳍上的动脉分为无数平行的小动脉，每条小动脉周围又被许多纵行的静脉血管包围，形成一个个血管束，利用动脉与静脉的紧密接触减少热能的散失，这点和企鹅脚不怕冷的道理是一样的。这个特别的系统，主要控制鲸鳍末端有可能散失的热量，继而保持体温，但当鲸鱼因为活动而体热增加时，这个机制就会自行关闭，动脉血将一直保持着原有的温度到达鳍肢，并把过多的热量散发出去，中途就不再把一部分热量传递给静脉。此外，鲸鱼还会通过血管的收缩有效维持体温。当鲸鱼潜入深海时，周围温度降低，鲸鱼体表的血管会收缩，将血液集中送往脑部、心脏、肝、肾等内脏器官，从而维持内部体温；相反，当水温上升时，体表的血管便会扩张，加速散热。 下列不符合文义的一项是（）。
Americans today don’’ t place a very high value on intellect. Our heroes are athletes, entertainers, and entrepreneurs, not scholars. Even our schools are where we send our children to get a practical education―not to pursue knowledge for the sake of knowledge. Symptoms of pervasive anti- intellectualism in our schools aren’’t difficult to find. "Schools have always been in a society where practical is more important than intellectual," says education writer Diane Ravitch. "Schools could be a counterbalance." Ravitch ’’ s latest book, Left Back: A Century of Failed School Reforms, traces the roots of anti-intellectualism in our schools, concluding they are anything but a counterbalance to the American distaste for intellectual pursuits. But they could and should be. Encouraging kids to reject the life of the mind leaves them vulnerable to exploitation and control. Without the ability to think critically, to defend their ideas and understand the ideas of others, they cannot fully participate in our democracy. Continuing along this path, says writer Earl Shorris, "We will become a second-rate country. We will have a less civil society." "Intellect is resented as a form of power or privilege," writes historian and professor Richard Hofstadter in Anti-Intellectualism in American Life, a Pulitzer-Prize winning book on the roots of anti- intellectualism in US politics, religion, and education. From the beginning of our history, says Hofstadter, our democratic and populist urges have driven us to reject anything that smells of elitism. Practicality, common sense, and native intelligence have been considered more noble qualities than anything you could learn from a book. Ralph Waldo Emerson and other Transcendentalist philosophers thought schooling and rigorous book learning put unnatural restraints on children: "We are shut up in schools and college recitation rooms for I0 or 15 years and come out at last with a bellyful of words and do not know a thing." Mark Twain’’ s Huckleberry Finn exemplified American anti-intellectualism. Its hero avoids being civilized― going to school and learning to read―so he can preserve his innate goodness. Intellect, according to Hofstadter, is different from native intelligence, a quality we reluctantly admire. Intellect is the critical, creative, and contemplative side of the mind. Intelligence seeks to grasp, manipulate, re-order, and adjust, while intellect examines, ponders, wonders, theorizes, criticizes, and imagines. School remains a place where intellect is mistrusted. Hofstadter says our country’’ s educational system is in the grips of people who "joyfully and militantly proclaim their hostility to intellect and their eagerness to identify with children who show the least intellectual promise." What do American parents expect their children to acquire in school
某销售商与一家卷烟厂于2006年10月7日签订了一份买卖合同，合同约定：由该卷烟厂向该销售商提供普通卷烟600箱，货款60万元，由该销售商贴上同类厂家甲级卷烟的商标对外销售。销售商为此开具一张60万元的汇票给卷烟厂，卷烟厂随后将该汇票背书转让给甲公司用以支付购买烟丝等原料的价款。甲公司收到汇票后将该汇票变造为70万元背书转让给乙公司，以支付其贷款。乙公司再次背书将汇票转让给丙公司，．丙公司向付款人提示承兑时，被付款人以汇票被变造为由加以拒绝，并做成拒绝证明书。之后，丙公司又将汇票背书转让给丁某，丁某在请求承兑时，同样被付款人 以汇票被变造为由加以拒绝。丁某为此准备行使追索权。此时，销售商因卷烟厂未能全数交付普通卷烟而发生纠纷。 要求：根据以上资料，回答下列问题： (1)销售商与卷烟厂订立的买卖合同是否有效并说明理由。 (2)该买卖合同的效力是否会影响由此而产生的票据关系 (3)丁某可以向哪些入行使追索权若向其前手丙公司行使追索权，其可追索的费用包括哪些
Ladies and Gentlemen,Welcome to Bibury System.We’re very honored to have the opportunity of making this presentation m you. In the next hour and a half, we hope to show that Bibury System has the right product range for today’s market place, and ambitious plans for the future. Our market share in Europe is growing at a steady rate, our marketing strategy in the U.S. is very successful, and lastly, we can be a major player in Far Eastern market. And we are sure that we can be a major player in all these markets. If you have any questions, please feel free to interrupt at any time. But first of all, some background information on Bibury System. As you know, the company was started over forty years ago by Mr. Harris Senior. In those early days, the company’s core business was model railways and cars.The presentation which is an introduction to (46) will last for one hour (47) . Bibury market share in Europe is (48) at a steady rate and its marketing strategy in (49) is very successful. The company was started over (50) by Mr. Harris Senior. 50（）
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