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某中外合资工业制造公司，为增值税一般纳税人，2000年1月开业。2007年适用税率为15%，2008年为减半征收的第二年，企业有关生产、经营资料如下： (1)取得产品销售收入2300万元、购买国库券利息收入50万元、从境内投资公司分回税后利润180万元(被投资方适用企业所得税税率20%)、提供设计服务取得收入120万元； (2)发生产品销售成本1100万元；发生销售费用430万元； (3)发生财务费用220万元，其中：1月1日以集资方式筹集生产性资金300万元，期限1年，支付利息费用30万元(同期银行贷款年利率6%)；4月1日向银行借款500万元用于建造厂房，借款期限1年，当年向银行支付了3个季度的借款利息22.5万元，该厂房于10月31日完工结算并投入使用，企业全部记入了财务费用； (4)发生管理费用260万元，其中含业务招待费130万元、母公司为其提供管理咨询服务，开具发票，企业支付管理咨询费60万元； (5)“营业外支出”账户记载金额44万元。其中：合同违约金4万元；通过民政局对南方灾区的重建捐赠自产产品一批，账面成本40万元(当期同类货物不含税销售价格为56万元)； (6)本年12月购入一套环境保护专用设备自用，取得增值税专用发票300万元，增值税款51万元(增值税不符合退税条件)； (7)当年支付残疾人工资为34万元，已按实际发生额计入当期成本费用。 其他相关资料：购买的环保专用设备符合国家相关抵免税政策。 根据上述资料和税法有关规定，回答下列问题： 计算2008年企业所得税前准予扣除的管理费用为( )万元。
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CT Scans and Lung Cancer Small or slow-growing nodules (小结节) discovered on a lung scan are unlikely to develop into tumors over the next two years, researchers reported on Wednesday. The findings reported in the New England Journal of Medicine, could help doctors decide when to do more aggressive testing for lung cancer. They could also help patients avoid unnecessarily aggressive and potentially harmful testing when lesions (损伤) found. Lung cancer, the biggest cancer killer in the United States and globally, is often not diagnosed until it has spread. It kills 159,000 people a year in the United States alone. The work is part of a larger effort to develop guidelines to help doctors decide what to do when such growths, often discovered by accident, appear in a scan. High-tech X-rays called CT scans can detect tumors-but they see all sorts of other blobs (模糊的一团) that are not tumors, and often the only way to tell the difference is to take a biopsy (活检), a dangerous procedure. At the moment, routine lung cancer screening is considered impractical because of its high cost and because too many healthy people are called back for further testing. Good guideline could help make lung cancer screening practical, Dr. Rob van Kiaveren of the Erasmus Medical Center in Rotterdam, the Netherlands, who led the new study, said in a telephone interview. The team looked at 7, 557 people at high risk for lung cancer because they were current and former smokers. All received multidetector (多层螺旋) CT scans that measured the size of any suspicious-looking modules. Volunteers who had nodules over 9.7 mm in width, or had growth of 4.6 mm that grew fast enough to more than double in volume every 400 days, were sent for further testing. Of the 196 people who fell into that category, 70 were found to have lung cancer, 10 additional cases were found years later. But of the 7, 361 who tested negative during screening only 20 lung cancer cases later developed. In a second round of screening done one year after the first, 1.8 percent were sent to the doctor because they had a nodule that was large or fast-growing. More than half turned out to have lung cancer. The result means that if the screening test says you don’t have lung cancer, you probably don’t, the researcher said. "The chances of finding lung cancer one and two years after a negative first-round test were 1 in 1,000 and 3 in 1,000 respectively, "they concluded. In the eyes of the researchers the percentages given in the last paragraph ______.
Eat Healthy "Clean your plate!" and "Be a member of the clean-plate club!" Just about every kid in the US has heard this from a parent or grandparent. Often, it’s accompanied by an appeal: "Just think about those starving orphans in Africa!" Sure, we should be grateful for every bite of food. Unfortunately, many people in the US take too many bites. Instead of staying "clean the plate", perhaps we should save some food for tomorrow. According to news reports, US restaurants are partly, to blame for the growing bellies. A waiter puts a plate of food in front of each customer, with two to four times the amount recommended by the government, according to a USA Today story. Americans traditionally associate quantity with value and most restaurants try to give them that. They prefer to have customers complain about too much food rather than too little. Barbara Rolls, a nutrition professor at Pennsylvania State University, told USA Today that restaurant portion sizes began to grow in the 1970s, the same time that the American waistline began to expand. Health experts have tried to get many restaurants to serve smaller portions. Now, apparently, some customers are calling for this too. The restaurant industry trade magazine QSR reported last month that 57 percent of more than 4,000 people surveyed believe restaurants serve portions that are too large; 23 percent had no opinion; 20 percent disagreed. But a closer look at the survey indicates that many Americans who can’t afford fine dining still prefer large portions. Seventy percent of those earning at least $150,000 per year prefer smaller portions; but only 45 percent of those earning less than $25,000 want smaller. It’s not that working class Americans don’t want to eat healthy. It’s just that, after long hours at low-paying jobs, getting less on their plate hardly seems like a good deal. They live from paycheck to paycheck, happy to save a little money for next year’s Christmas presents. Parents in the United States tend to ask their children______.
A. merging the regulatory operations of NASD and NYSEB. for the construction industry, schools and housesC. to shrink the cabinetD. as too little, too late to help Germany out of a recessionE. as a tough female leaderF. reducing costly duplications Johanna Sigurdardottir’s first act was______.
A. merging the regulatory operations of NASD and NYSEB. for the construction industry, schools and housesC. to shrink the cabinetD. as too little, too late to help Germany out of a recessionE. as a tough female leaderF. reducing costly duplications What Mary Schapiro did after taking post aims at______.
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