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根据中外合资经营企业法律制度的规定，中外合资经营企业在国际市场上购买经营所需的重要机器设备需须经审查批准机关批准。( )
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某生产企业为增值税一般纳税人，适用增值税税率17%，2011年5月份的有关生产经营业务如下： (1)销售甲产品给某大商场，开具增值税专用发票，取得不含税销售额80万元；另外，开具普通发票，取得销售甲产品的送货运输费收入5.85万元。 (2)销售2011年1月份购进作为固定资产使用过的进口摩托车5辆，开具普通发票，每辆取得含税销售额1.17万元；该摩托车原值每辆0.9万元。 (3)购进货物取得税专用发票，注明支付的货款60万元，进项税额10.2万元，另外支付购货的运输费用6万元，取得运输公司开具的普通发票。 (4)向农业生产者购进免税农产品一批，支付收购价30万元，支付给运输单位的运费5万元，取得相关的合法票据。本月下旬将购进的农产品的20%用于本企业职工福利。 要求：以上相关票据均符合税法的规定，请按下列顺序计算该企业5月份应缴纳的增值税额。 (1)计算销售甲产品的销项税额； (2)计算销售使用过的摩托车应纳税额； (3)计算外购货物应抵扣的应纳税额； (4)计算外购免税农产品应抵扣的进项税额； (5)计算该企业5月份合计应缴纳的增值税额。
张某住旅馆时，把一台笔记本电脑交总服务台寄存处保管，若未做特别规定，此保管合同自电脑交给保管员时起成立。( )
R22制冷装置，蒸发温度为0℃，冷凝温度为38℃，吸气为干饱和状态，无过冷装置。系统产冷量为16.6×104kJ，轴功率为75kW，该装置的实际制冷系数为（）。
The popular notion that older people need less sleep than younger adults is a myth, scientists said yesterday.While elderly people (1) to sleep for fewer hours than they did when they were younger, this has a(n) (2) effect on their brain’s performance and they would benefit from getting more, according to research.Sean Drummond, a psychiatrist (心理医生) at the University of California, San Diego, said that older people are more likely to suffer from broken sleep, while younger people are better at sleeping (3) straight through the night.More sleep in old age, however, is (4) with better health, and most older people would feel better and more (5) if they slept for longer periods, he said."The ability to sleep in one chunk (整块时间) overnight goes down as we age but the amount of sleep we need to (6) well does not change," Dr Drummond told the American Association for the Advancement of Science conference in San Diego."It’s (7) a myth that older people need less sleep. The more healthy an older adult is, the more they sleep like they did when they were (8) . Our data suggests that older adults would benefit from (9) to get as much sleep as they did in their 30s. That’s (10) from person to person, but the amount of sleep we had at 35 is probably the same amount as we need at 75."A．alertB．associateC．attractingD．clingE．continuingF．definitelyG．differentH．efficientlyI．formallyJ．functionK．mixedL．negativeM．sufficientN．tendO．younger （2）处应填（）
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