题目内容
某卷烟厂为增值税一般纳税人，2009年6月有关业务如下： (1)进口一批煳丝，成交价格8万元，发生境外运费及保险赞2万元，关税税率为20%，缴纳进口环节税金后海关放行，本月生产A品牌卷烟领用10%。 (2)从农民手中收购烟叶，收购价款20万元、运费3万元，缴纳烟叶税4.4万元，并取得收购凭证和运费发票。从某生产企业购进烟丝。取得的防伪税控系统开具的增值税专用发票上注明金额15万元、税额2.55万元，本月生产A品牌卷烟领用40%。从供销社(小规模纳税人)购进烟丝，取得税务机关代开的增值税专用发票，注明不含税金额4万元，本月生产A品牌卷烟领用20%。 (3)销售给专卖商店A品牌卷烟50标准箱，由于货款回笼及时，根据合同规定，给予专卖商店2%折扣，卷烟厂实际取得不含税销售额245万元；支付销货运费7万元，并取得运费发票。 (4)销售4年前购买的厂房取得销售收入1400万元。该厂房购进价格1000万元，净值800万元，由于购买方未按照合同规定支付价款，取得违约金2万元。 (5)销售自己使用过1年的设备取得销售收入1.5万元，该没备原值3万元。已提折旧1万元；销售不需用的外购材料取得销售收入2.34万元，开具普通发票。 (6)用4标准箱A品牌卷烟换取一台厂部接待用商务用车。 假没外购烟丝没有期初余额，供销社主管税务机关未回函确认其烟丝缴纳消费税情况，A品牌卷烟调拨价200元/条，本月取得韵增值税相关票据均符合规定，并在本月认证抵扣。(已知烟丝的消费税率为30%，甲类卷烟的消费税率为56%加150元/标准箱，乙类卷烟的消费税率为36%加150元/标准箱) 根据上述资料回答下列问题： 该卷烟厂当月应纳增值税（）万元。（不包括进口环节应纳增值税）
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由于目前一般进口商品运输大多采用海运方式，在FOB或CFR价格条款下（）。
在自营进口业务中，当采用FOB、CFR、CIF价格条件下，运输责任险的投保人无论是谁，在运输过程中因人力不可抗力的损失（）。
进口业务的会计核算是对进口方面的经济活动进行核算和监督。对商业进口企业来说，会计核算上更应加强（）。
TEXT D A full moon was shining down on the jungle. Accompanied only by an Indian guide, the American explorer and archaeologist Edward Herbert Thompson—thirteen hundred years after the Mayas had left their cities and made a break for the country farther north—was riding through the New Empire that they had built for themselves, which had collapsed after the arrival of the Spaniards. He was searching for Chichen Itza, the largest, most beautiful, mightiest, and most splendid of all Mayan cities. Horses and men had been suffering intense hardships on the trail. Thompson’s head sagged on his breast from fatigue, and each time his horse stumbled be all but fell out of the saddle. Suddenly his guide shouted to him. Thompson woke up with a start. He looked ahead and saw a fairyland. Above the dark treetops rose a mound, height and steep, and on top of the mound was a temple, bathed in cool moonlight. In the hush of the night it towered over the treetops like the Parthenon of some Mayan acropolis. It seemed to grow in size as they approached. The Indian guide dismounted, unsaddled his horse, and roiled out his blanket for the night’s sleep. Thompson could not tear his fascinated gaze from the great structure. While the guide prepared his bed, he sprang from his horse and continued on foot. Steep stairs overgrown with grass and bushes, and in part fallen into ruins, led from the base of the mound up to the temple. Thompson was acquainted with this architectural form, which was obviously some kind of pyramid. He was familiar, too, with the function of pyramids as known in Egypt. But this Mayan version was not a tomb, like the pyramids of Gizeh. Externally it rather brought to mind a ziggurat, but to a much greater degree than the Bablyloinan ziggurats it seemed to consist mostly of a stony hill providing support or the enormous stairs rising higher and higher, towards the gods of the sun and moon. Thompson climbed up the steps. He looked at the ornamentation, the rich reliefs. On top, almost 96 feet above the jungle, he surveyed the scene, lie counted one two-three-a half dozen scattered buildings, half-hidden in shadow, often revealed by nothing more than a gleam of moonlight on stone. This, then, was Chichen-Itza. From its original status as advance outpost at the beginning of the great trek to the north, it had grown into a shining metropolis, the heart of the New Empire. Again and again during the next few days Thompson climbed on to the old ruins." I stood upon the roof of this temple one morning" he writes" just as the first rays of the sun reddened the distant horizon. The morning stillness was profound. The noises of the night had ceased, and those of the day were not yet begun. All the sky above and the earth below seemed to be breathlessly waiting for something. Then the great round sun came up, flaming splendidly, and instantly the whole world sang and hummed. The birds in the trees and the insects on the ground sang a grand Te Deum. Nature herself taught primal man to be a sun worshipper and man in his heart of hearts still follows the ancient teaching." Thompson stood where he was, immobile and enchanted. The jungle melted away before his gaze. Wide spaces opened up, processions crept up to the temple site, music sounded, palaces became filled with reveling, the temples hummed with religious adjuration. He try to recognize his task. For out there in the jungle green he could distinguish a narrow path, barely traced out in the weak light, a path that might lead to Chichen-Itza’s most exciting mystery: the Sacred Well. What suggestion is made about the former purpose of the various ruins he could see
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