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TEXT D One of the most interesting paradoxes in America today is that Harvard University, the oldest institution of higher learning in the United States, is now engaged in a serious debate about what a university should be, and whether it is measuring up. Like the Roman Catholic church and other ancient institutions, it is asking-still in private rather than in public whether its past assumptions about faculty, authority, admission, courses of study, are really relevant to the problems of the 1990’ s. Should Harvard--or any other university--be an intellectual sanctuary, apart from the political and social revolution of the age, or should it be a laboratory for experimentation with these political and social revolutions; or even an engine of the revolution This is what is being discussed privately in the big clapboard houses of faculty members around the Harvard Yard. Walter Lip Mann, a distinguished Harvard graduate, defined the issue several years ago. "If the universities axe to do their work." he said," they must be independent and they must be disinterested... They are places to which men can turn for judgments which are unbiased by partisanship and special interest. Obviously, the moment the universities fall under political control, or under the control of private interest, or the moment they themselves take a hand in politics and the leadership of government, their value as independent and disinterested sources of judgment is impaired ..." This is part of the argument that is going on at Harvard today. Another part is the argument of the militant and even many moderate students: that a university is the keeper of our ideals and morals, and should not be "disinterested" but activist in bringing the nation’ s ideals and actions together. Harvard’ s men of today seem more trebled and less sure about personal, political and academic purpose than they did at the beginning. They are not even clear about how they should debate and resolve their problems but they are struggling with privately, and how they come out is bound to influence American university and political life in the 1990’ s. It can be inferred from the passage that in life’ s goal people of Harvard are becoming ______.

A. less sure about it
B. more sure about it
C. less interested in it
D. more hopeful of it

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Annan hoped that the governments could increase assistance in the areas of ______.

A. treatment, funds, prevention and getting organizations involved
B. prevention, education, treatment and getting organizations involved
C. education, leadership, prevention and treatment
D. treatment, education, prevention and leardership

案例分析题某房地产开发公司,2009年3川取得一块土地的使用权,依据合同支付转让方地价款7500万元,当月办妥土地使用证并支付了相关税费,相关开发情况如下: (1)自2009年4月起至2009年11月末,该房地产开发公司使用取得土地60%的面积开发建造一栋写字楼,其余40%尚未使用; (2)在开发过程中,根据建筑承包合同支付给建筑公司的劳务费和材料费共计3000万元; (3)开发销售期间管理费用500万元、销售费用 300万元、利息费用400万元(只有60%能够提供金融机构的证明); (4)写字楼全部销售,销售合同注明共计取得销售收入10500万元。 (说明:当地适用的城市维护建设税税率为5%;教育费附加征收率为3%;其他开发费用扣除比例为5%) 要求:根据上述资料,按照下列序号计算回答问题,每问需计算出合计数。 该房地产开发公司销售写字楼应缴纳的土地增值税是()万元。

A. 0
B. 95.4
C. 108.5
D. 124.6

TEXT B The dream of lost innocence recovered in a golden future always haunts the imagination of colonial pioneers. Its premise is myopia: F. Scott Fitzgerald conjured % fresh, green breast of the new world" for his Dutch sailors, a story that began without Indians. Golda Meir infamously insisted that there was no such thing as Palestinians. Breaking new ground on a distant shore is easier if no one is there when you arrive. Plan B allows that the natives are happy to see the newcomers. But soon enough it all turns nasty and ends in tears. "A Strange Death," Hillel Halkin’ s beautifully written and wisely confused account of the local history of the town he lives in, Zichron Yaakov, takes us back to the earliest days of Jewish settlement in Ottoman Palestine. His ostensible subjects are members of the Nili spy ring operated out of Zichron during World War I by local pioneers on behalf of the British, its ramifications among the local populace and the betrayals and revenge that floated in its wake. He is deeply seduced, however, by the lovely ambiguities of the past as they arise in relationships between Arabs and Jews at a time when both groups were under Turkish rule. Yes, there is murder just around the comer (Jews were hacked to pieces in Hebron and Arabs massacred in Deir Yessin) but in 1916 a man could still be known by the horse he rode from village to village rather than the tank he rolled through in. The spy ring ( "Nili" is a Hebrew acronym that translates as "the strength of Israel will not lie"), which functioned less than a year from the winter of 1916 through the fall of 1917, was the brainchild of Aaron Aaronsohn and Avshalom Feinberg, two Palestine-born Zionists convinced that a British victory over the Turks would help pave the way to a Jewish state. Aaronsohn was a charismatic figure with an international reputation as a botanist (he discovered tfiticum dioccoides, the wild ancestor of cultivated wheat). Feinberg, a local farmer, was a swashbuckler, a superior shot and impressive horseman. Aaronsohn brought two of his sisters into the ring: Rivka, who was engaged to Feinberg, and the beautiful and spirited Sarah. At 24, Sarah had abandoned her Turkish Jewish husband in Constantinople and had wimessed, on her journey to Palestine, the Turks’ genocidal assault on the Armenians. The network was augmented by Yosef Lishansky, a maverick adventurer and a tough guy, and a few more trusted relatives of the two leaders. The likelihood of the spies living to comb gray hair Wash’ t enhanced by the anxieties of some Jews. After: a successful run passing information on Turkish troop positions to a British freighter waiting offshore came the inevitable capture, torture and interrogation of an operative, Naaman Belkind, and soon enough the jig was up. In October 1917, the Turks cordoned off Zichron. Aaronsohn was luckily in Cairo at the time. Lishanslcy escaped only to be caught after three weeks, and hanged by the Turks, Sarah was captured and marched through town. Four Jewish women abused, excoriated and perhaps assaulted her, but whether they acted out of animosity or an instinct for self-preservation has never been clear. After being tortured by Turkish soldiers Sarah escaped to her own home long enough to retrieve a hidden gun and shoot herself. Nothing is at it was, and perhaps it never was as Halkin supposed. In an empty house he finds a discarded, anonymous book, "Sarah, Flame of the Nili." A little research reveals that the hagiography was written by Alexander Aaronsohn, Sarah’ s younger brother, who, Halkin also finds out, had a penchant for pubescent girls well beyond his own adolescence. The countryside was thinly populated and the grass grew high; there are secrets in Zichron. At the end of the book, the town has health food stores, gift and antique shops and ice cream parlors. But it has lost its soul. A riot of names in "A Strange Death" sometimes threatens to overwhelm thereader--as if Halkin wants to honor every inhabitant. The poet Stanley Kunitz once heard a voice telling him to "live in the layers." Halkin’ s book lives wonderfully in the layers but the layers, of course---a millennium or two of who did what to whom and when--disturb everybody in his part of the world. This book is ______.

A. a spy story
B. with a happy ending
C. a story of a group of suppressed people
D. a story about a poor women

案例分析题张某在市区内开办了一家餐馆和一个副食加工店,均为个人独资。2010年初,自行核算餐馆 2009年度销售收入为400000元,支出合计360000元,副食加工店2009年度销售收入为 800000元,支出合计650000元。后经聘请的税务师事务所审计,餐馆核算无误,发现副食加工店下列各项未按税法规定处理: (1)将加工的零售价为52000元的副食品用于儿子婚宴;成本已列入支出总额,未确认收入; (2)6月份购置一台生产设备,取得普通发票注明价款3510元。当月开始使用,但未做任何账务处理; (3)支出总额中列支广告费用200000元,业务宣传费10000元; (4)支出总额中列支了张某的工资费用40000元。其他相关资料:①副食加工店为增值税小规模纳税人;②生产设备经税务机关核准的使用年限为 3年,无残值。 要求:根据所给资料,依据有关规定回答下列问题: 2009年副食加工店应补缴的增值税、城市维护建设税和教育费附加合计为( )元。

A. 2200
B. 2943.40
C. 1666.02
D. 8311.11

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