甲、乙两个企业均为增值税一般纳税人,乙企业为生产企业,甲为商业企业。所售货物均使用17%的税率。2006年9月发生如下业务: 甲企业采用分期收款方式批发商品取得收入600万元(不含税),合同规定9月和10月分两期等额支付。9月份因购货方资金紧张,未付款,而是开来1张等额商业票据。销售给消费者取得销售收入234万元。 乙企业售给甲商场一批货物,采用委托银行收款方式结算,货物已经发出并办妥托收手续,开具的专用发票上注明的销售额300万元,税金为51万元。甲商场尚未付款。乙企业当月购进一批生产用原材料,已支付货款和运费,取得的增值税专用发票注明的销售额 100万元,税金17万元,尚未到货。乙企业购进一批纪念品取得的专用发票上注明的销售额为5000元,税金850元,其中一部分在节日时发给本厂职工,价值4000元,另一部分赠送给客户,价值1000元。因质量问题,甲商场退回上月从乙厂的进货50件,每件不含税价格为400元。退货手续符合规定。 根据上述资料回答下列问题: 乙企业9月份允许抵扣的进项税额为( )万元。
A. 17
B. 17.017
C. 10
D. 0.017
某物资贸易公司为增值税一般纳税人,2006年7月发生下列业务:将上月从小规模纳税人购进货物(账面成本67800元)用于企业在建工程;从一般纳税人购进货物,取得税控增值税专用发票上注明的销售额为345000元,货款本月支付90%;本月以分期收款方式销售上月购进的材料,开具的增值税专用发票上注明销售额为960000元,本月实际收到货款200000元,合同规定本月应收货款为320000元;采用预收货款方式销售货物,按合同规定,本月收取定金30000元,货物将于8月20日发出。购销货物适用税率均为17%,本月购进货物取得的增值税专用发票已经认证。本月该企业应纳增值税( )元。
A. -4250
B. 850
C. 108618
D. 104550
The earliest controversies about the relationship between photography and art centered on whether photographer’s fidelity to appearances and dependence on a machine allowed it to be a fine art (1) distinctive from merely a practical art. Throughout the nineteenth century, the defense of photography was identical with the (2) to establish it as a fine art. (3) the charge that photographers was a soulless mechanical duplication of (4) , photographers (5) that it was instead a privileged (6) of seeing, a revolt against commonplace vision, and (7) worthy an art than painting.Ironically, (8) photography is securely established as a fine art, many photographers find it pretentious or (9) to label it as such. Serious photographers are no longer willing to (10) whether photography is not involved with art, (11) to proclaim that their own work is not involved with it. This shows the extent (12) which they simply take for granted the concept of art imposed by the (13) of Modernism: the better the art, the more subversive it is of the traditional aims of art.Photographers’ disclaimers of any interest in making art tell us more about the troubled status of the contemporary (14) of art (15) about whether photography is or is not art. Photography, (16) Pop painting, reassures viewers that art is not hard; photography seems to be more about its subjects than about art.Photography, (17) , has developed all the (18) and self-consciousness of a classic Modernist art. Many professionals privately have begun to worry that the (19) of photography as an activity subversive of the traditional pretensions of art has gone so far that the public will forget that photography is a distinctive and exalted activity-- (20) , an art. Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C, and D on ANSWER SHEET 1.10()
A. rally
B. debate
C. estimate
D. revision
The ups and downs of life may seem to have no predictable plan. But scientists now know there are very definite patterns that almost all people share. Even if you’’ve passed some of your "prime", you still have other prime years to experience in the future. When are you smartest From 18 to 25, according to I. Q. scores; but you’’re wiser and more experienced with increasing age. You’’re sharpest in your 20’’s. But your I. Q. for other tasks climbs. Your vocabulary at age 45, for example, is three times as great as when you graduated from college. At 60, your brain possesses almost four times as much information as it did at age 21. When are you happiest You have the best physical sense of yourself from 15 to 24; the best professional sense from 40 to 44. Before age 24, we believe that our happiest years are yet to come; over 30, we believe that they’’re behind us. A National Health Survey agrees: After age 30, we become more realistic and do not view happiness as a goal in itself. If we maintain our health, achieve professional and emotional goals, happiness will follow. When are you most creative Generally between 30 and 39, but the peak varies with different professions. Mozart wrote a symphony by age eight, and Mendelssohn composed his best known work at 17, but most of the great music was written by men between 33 and 44. Though the peak in most fields comes early, creative people continue to produce quality work throughout their lives. For the "well-conditioned mind" , there is no upper limit. The passage is mainly about_________.
A. the ups and downs of life may have no predictable plan
B. everyone has his or her prime years to experience again after the "prime" in his or her 20’s
C. at what age you are smartest in your life
D. at what age you are happiest in your life