题目内容

A typical (36) language contains an applicative sub-language which approximates the mathematical abstractions of "timeless" functions applied to’ "spaceless" values, where the actual operation sequences and use of storage space during expression evaluation are organized behind the (37) . In this setting, values are data structures of low volume, typically a few computer words or less, which means that an illusion of spacelessness can be realized by having (38) results during expression evaluation stored at the discretion of the language implementation, and effecting parameter (39) and (40) operations through value copying.

A. imperative
B. mandatory
C. compulsory
D. voluntary

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用纱布、棉花蘸取后用于皮肤或口、喉粘膜的液体制剂

A. 洗剂
B. 含药灌肠剂
C. 涂剂
D. 灌洗剂
E. 泻下灌肠剂

Most computer systems are (26) to two different groups of attacks: Insider attacks and outsider attacks. A system that is known to be (27) to an outsider attack by preventing (28) from outside can still be vulnerable to the insider attacks accomplished by abusive usage of (29) users. Detecting such abusive usage as well as attacks by outsides not only provides information on damage assessment, but also helps to prevent future attacks. These attacks are usually (30) by tools referred to as Intrusion Detection Systems.

A. visit
B. access
C. I/O
D. read/write

The purpose of the requirements definition phase is to produce a clear, complete, consistent, and testable (16) of the technical requirements for the software product. During the requirements definition phase, the requirements definition team uses an iterative process to expand a broad statement of the system requirements into a complete and detailed specification of each function that the software must perform and each _( 17) that it must meet. The starting point is usually a set of high level requirements from the (18) that describe the project or problem. In either case, the requirements definition team formulates an overall concept for the system and then defines (19) showing how the system will be operated publishes the system and operations concept document and conducts a system concept review (SCR). Following the SCR, the team derives (20) requirements for the system from the high level requirements and the system and operations concept. Using structured or object-oriented analysis, the team specifies the software functions and algorithms needed to satisfy each detailed requirement.

A. rules
B. principles
C. scenarios
D. scenes

东北地区某新办的VCD生产企业,2004年开始试生产,当年未发生应税货物的销售行为,2005年3月,厂商为了占领市场,公开宣布按不含税价1000元/台出售VCD机,该企业当月共发生下列经济业务:(1)在本市各家电商场销售6000台,由于长期业务往来,厂家给予了2%的商业折扣,并另开了红字发票入账;(2)售给外地其他商场2000台,并支付运杂费15万元。运输单位开具的货票上注明运费12万元,机场建设费2万元,装卸及保险费1万元;(3)根据政府有关规定,对外地企业销售,除收取货款和税金外,还应当按每台100元代政府收取堤防费,用于防洪,此款项已收到;(4)为扩大销售,厂商决定,任何品牌的VCD都可用来以旧换新、旧VCD收购价为80元/台,本月共销售1000台;(5)为奖励中国女足为国争光,该厂商决定给每位队员赠送一台VCD,共赠30台;(6)购进生产用原材料,专用发票上注明的货款金额为300万元;(7)从国外进口一台VCD检测设备,完税凭证已注明的增值税额为20万元;(8)本厂新成立销售公司,由于尚未办理税务登记,本月销售的50台VCD由厂商代开增值税专用发票。该单位的会计人员计算当月的应纳增值税额是:当月销项税额=[6000×1000×(1×2%)+22×11+(100-80)×11]×17%=149.6(万元)当月进项税额=3000000×17%+200000+150000×10%+80×10%×100=73.3(万元)当月的应纳税额=149.6-73.3=76.3(万元)根据以上资料,用《增值税条例》的有关规定,分析该厂商应纳增值税额的计算是否正确,若不正确,请指出错在何处正确的应纳增值税额为多少

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