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某公司为居民企业，执行新会计准则，2008年度实现销售收入7400万元、投资收益110万元，应扣除的成本、费用及税金等共计7300万元，营业外支出80万元，全年实现会计利润130万元，已按25%的企业所得税税率缴纳了企业所得税32.5万元。后经聘请的会计师事务所审核，发现以下问题，公司据此按税法规定子以补税： (1)“投资收益”账户记载的110万元分别为：从国内投资的某外商投资企业分回利润40万元(被投资方税率25%)；取得境外分支机构税后收益50万元，已在国外缴纳了20%的企业所得税；取得国债利息收入为20万元； (2)2008年4月20日购进一台机械设备，购入成本90万元，当月投入使用。按税法规定该设备按直线法折旧，期限为10年，残值率5%，企业将设备购入成本一次性在税前作了扣除(会计与税法规定一致)； (3)12月10日接受某单位捐赠小汽车一辆，取得增值税专用发票，注明价款50万元，增值税8.5万元，企业未列入会计核算； (4)“营业外支出”账户中列支的通过非营利组织向贫困山区捐款50万元和直接向南方雪灾捐款30万元，已全额扣除。 根据上述资料和税法有关规定，回答下列问题： 机械设备应调增应纳税所得额( )万元。
某城市远洋运输企业为居民企业，2008年度发生以下经营业务： (1)承担远洋运输业务，取得运输收入8600万元、装卸搬运收入308万元。发生运输业务的直接成本、费用(不含职工工资费用)4552.46万元； (2)企业拥有房产原值1000万元，1月1日将临街原值100万元的房屋出租两年，取得月租金是6万元，4月1日以原值500万元的房产投资，每年按照协议固定取得60万元的利润，不承担风险； (3)将8号船舶自2008年1月1日至12月31日出租给乙公司使用1年，不配备操作人员，也不承担运输过程中发生的各种费用，固定收取租金收入160万元； (4)全年发生管理费用共2000万元(含业务招待费50万元)；发生经营费用共1600万元(含广告费1446万元)； (5)实发工资总额共480万元，实际发生福利费80万元，实际拨缴工会经费9．6万元 (并取得专用收据)，实际发生职工教育经费10万元； (6)营业外支出中列支通过境内非营利机构向灾区捐款20万元； (7)税务机关核定的营业税279.2万元、城建税和教育费附加27.92万元；1～11月已预缴企业所得税60万元。(其中房产税的扣除比例是30%，已经按照会计准则的规定计入了管理费用) 要求：根据上述资料和税法有关规定，回答下列问题： 远洋运输企业2008年业务招待费和广告费超标额合计为( )万元。
MartinThe great thing about capital punishment is that fear of death deters people from committing crimes. Besides, it ensures that those who are really dangerous will neither repeat their crimes nor pass on undesirable hereditary traits to their children. In this way it protects society from many dangerous happenings.LynnBut any fear of the death penalty is greatly reduced by the decrease in the number of jurisdictions using it, by the uncertainty of detection, the long delays in court procedures, the decline in the number of executions, and by the nonpublic nature of executions. Statistical studies indicate that the use of the death penalty has no significant effect on either the frequency of capital crimes or the safety of law-enforcement officers. KentBy attaching this penalty to certain crimes, the law exerts a positive moral influence in the educational process. By strongly stigmatizing these acts, the law helps to develop attitudes of disgust and even horror for them. Besides, the deterrent influence of the death penalty reaches across state lines into jurisdictions that have abolished it, and so all are benefited by its continued use in some areas. FisherCriminal should die because he has committed a horrible crime, and only his execution will satisfy the public and prevent it from taking the law into its own hands. It’s fair for those victims, especially for those who were killed by them. There is no substitute for the death penalty in giving retribution its maximum effectiveness. Without it, the criminals may soon come to see no difference between the breaking of a window and the fracturing of another’s skull. Sherrill The universal desire for revenge must be stopped and regulated in modern society by legal retribution if order is to be maintained. Retribution functions interrelatedly with reformation and deterrence, both of which must be expressed in terms of society’s moral code. The principal function of retribution is to support this code and thus help unify society against those who violate it. Now match each of the persons to the appropriate statement. Note: there are two extra statements. Martin
根据2005年2月9日颁布的《典当管理办法》，典当是指“当户将其动产、财产权利作为当物质押或者将其房地产作为当物抵押给典当行，交付一定比例费用，取得当金，并在约定期限内支付当金利息、偿还当金、赎回当物的行为”。请根据你对典当融资的认识回答以下各题。 杨先生可申请到的个人汽车消费贷款的年限是（）年。
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