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Do you believe that severe punishment would deter potential criminals from evildoing Is death penalty (死刑) indispensable component of the criminal law Do you believe the arch criminals deserve another chance to turn over a new leaf Should capital punishment be abolished (废除的) In the USA, 85% of the population over the age of 21 approve of the death penalty. Many U.S. states still have the death penalty. Some use the electric chair, which can take up to 20 minutes to kill, while others use gas or lethal injection. The first execution was the case of Ruth Ellis who was hanged for shooting her lover in what was generally regarded as a crime of passion. The second, a man was hanged for murders which, it was later proved, had been committed by someone else. The death penalty advocates listed several points to support capital punishment. First there is the deterrence theory, which argues that potential murders would think twice before committing the act if they knew that they might die if they were caught. The armed bank robber might, likewise, go back to being unarmed. The other argument is more suspectful. The idea of retribution demands that criminals should get what they deserve: if a murderer intentionally sets out to commit a crime, he should accept the consequences. Retribution, which is just another word for revenge, is supported by the delicious doctrine of an eye for an eye and a tooth for a tooth. The arguments against the death penalty are largely humanitarian. But there are also statistical reasons for opposing it: in Britain, 1903 was the record year for executions and yet in 1904, the number of murders actually rose. There was a similar occurrence in 1946 and 1947. If the deterrence theory were correct, the rate would have fallen. The other reasons to oppose the death penalty are largely a matter of individual conscience and belief. One is that murder is murder and that the state has no more right to take a life than the individual. The other is that Christianity advises forgiveness, not revenge. The data in paragraph 5 illustrate that ______

A. the deterrence theory is correct
B. the deterrence theory doesn’t hold water
C. the number of murders usually drops following a year of record execution
D. the murderer would think twice before they kill if they are aware of the consequence

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In the past, American colleges and universities were created to serve a dual purpose—to advance learning and to offer a chance to become familiar with bodies of knowledge already discovered to those who wished it. To create and to impart, these were the hallmarks of American higher education prior to the most recent, tumultuous decades of the twentieth century. (1)The successful institution of higher learning had never been one whose mission could be defined in terms of providing vocational skills or as a strategy for resolving societal problems. In a subtle way Americans believed postsecondary education to be useful, but not necessarily of immediate use. What the students obtained in college became beneficial in later life—residually, without direct application in the period after graduation.(2)One need only be reminded of the change in language describing the two-year college to appreciate the new value currently being attached to the concept of a service-related university. The traditional two-year college has shed its pejorative "junior" college label and is generally called a "community" college, a clearly valueladen expression representing the latest commitment in higher education. (3)Even the doctoral degrees long recognized as a required "union card" in the academic worlds has come under severe criticism as the pursuit of learning for its own sake and the accumulation of knowledge without immediate application to a professor’s classroom duties. The idea of a college or university that performs a triple function—communicating knowledge to students, expanding the content of various disciplines, and interacting in a direct relationship with the society—has been the most important change in higher education in recent years.This novel development is often overlooked. Educators have always been familiar with those parts of the two-year college curriculum that have a "service" or vocational orientation. (4) Knowing this, otherwise perceptive commentaries on American postsecondary education underplay the impact of the attempt of colleges and universities to relate to, if not resolves the problems of the society. Whether the subject under review is student unrest, faculty tenure, the nature of the curriculum, the onset of collective bargaining, or the growth of collegiate bureaucracies, in each instance the thrust of these discussions obscures the larger meaning of the emergence of the service-university in American higher education. Even the highly regarded critique of Clark Kerr, currently head of the Carnegie Foundation, which set the parameters of academic debate around the evolution of the so-called "multiversity", failed to take account of this phenomenon and the manner in which its fulfillment changed the scope of higher education. To the extent that the idea of "multiversity" centered on matters of scale—how big is too big How complex is too complex —it obscured the fundamental question posed by the service-university: what is higher education supposed to do (5)Unless the commitment to what Samuel Gould has properly called the "communiversity" is clearly articulated, the success of any college or university in achieving its service-education functions will be effectively impaired. 翻译题:One need only be reminded of the change in language describing the two-year college to appreciate the new value currently being attached to the concept of a service-related university.

(二) 位于县城的某筷子生产企业系增值税一般纳税人,2011年4月份发生以下业务: (1)月初进口一批优质红木用于生产红木工艺筷子,成交价折合人民币20万元,另向境外支付包装材料和包装劳务费用合计折合人民币1万元,支付运抵我国海关前的运杂费和保险费折合人民币2万元。企业按规定缴纳了关税、进口增值税并取得了海关开具的完税凭证。为将货物从海关运往企业所在地,企业支付运输费、装卸费、保险费和其他杂费共计5万元,尚未取得货运发票。 (2)委托某商场代销红木工艺筷子5000套,双方约定,待5000套全部售出并取得代销清单后,企业再开具增值税专用发票给商场。本月底尚未收到代销清单,但已收到其中的3000套的不含税货款30万元。 (3)将红木工艺筷子4000套按100元/套的不含税价格赊销给某代理商,双方约定,下个月的25日付款,但企业应对方要求于货物发出当天开具了增值税专用发票。 (4)将自产红木工艺筷子1000套在展销会上作为样品,在展销会结束后无偿赠送给参展的其他客商。 (5)向林业生产者收购一批白桦木原木用以生产木制一次性筷子,给林业生产者开具了经主管税收机关批准使用的农产品收购凭证,收购凭证上注明的价款合计为50万元,收购款已支付。该批原木通过铁路运往企业所在地,企业支付运输费5万元,建设基金1万元,装卸费1万元,保险费1.5万元,有关费用已在货运发票上分别注明。 (6)将成本为20万元的原木移送给位于某市市区的一加工企业,委托其加工成木制一次性筷子,本月收回并取得增值税专用发票,专用发票上注明的加工费及辅料费金额共计5万元。本月将其全部直接用于销售,取得不含税销售额40万元。 (7)本月采用销售折扣方式向A商场销售普通工艺筷子10000套,开具普通发票注明销售额为117000元,合同约定付款日期为4月10日,如果10天之内付款,给予5%折扣;20天内付款,给予2%的折扣;20天以后付款,全额收取价款,购货方在4月18日支付货款。 (8)外购低值易耗品、电力,各支付不含税价款6万元,均取得增值税专用发票;另外从自来水公司购进自来水,取得的专用发票上注明税款0.36万元。 (9)销售本企业已使用了半年的某台机器设备,取得含税销售额21万元。购买该设备时取得的增值税专用发票上注明的金额为20万元,本月账面净值为19万元。 (说明:①假设红木的进口关税税率为35%;②木制一次性筷子的消费税税率为5%;③本月取得的合法票据均在本月认证并申报抵扣) 根据上述资料回答下列问题: 以下说法正确的有( )。

A. 当期应纳增值税11.96万元
B. 当期应向税务机关缴纳的消费税为0
C. 当期应纳增值税8.29万元
D. 处置固定资产应纳增值税3.05万元
E. 处置固定资产应纳增值税0.40万元

(一) 某市汽车制造厂为增值税一般纳税人,主要生产A牌汽车和中轻型商用客车,A牌汽车不含税均价每辆60万元,最高不含税售价每辆75万元。中轻型商用客车的不含税均价18万元。2011年8月发生如下几笔业务: (1)从某轮胎厂购进一批汽车轮胎,货物已验收入库,专用发票注明不含税价款80.5万元,支付运费4万元,装卸费1.5万元(已取得合理的运费发票),当月全部领用生产A牌汽车;从甲汽车制造厂购入一批乘用车底盘用于改制生产A牌汽车,取得防伪税控系统增值税专用发票,注明价款400万元,货物已经验收入库;从某汽车备件厂家购进相关的材料备件等,取得防伪税控系统增值税专用发票,注明价款55万元,货物已经验收入库; (2)本月购进劳保用品,取得防伪税控系统增值税专用发票,注明价款12万元,本月生产部门领用劳保用品的70%; (3)与甲厂家签订合同,以本厂生产的30辆A牌汽车与甲厂家的汽车灯等价交换,汽车厂按不含税均价每辆60万元进行结算抵顶,双方均开具了防伪税控系统增值税专用发票; (4)进口一批发动机,成交价为25万美元,发生境外运费及保险费共计2.8万美元,发生境内运费7.5万元,关税税率为25%;上述进口货物缴纳进口环节各项税金后海关放行,并取得完税凭证,境内运费已取得合规公路内河货物运输业统一发票; (5)采用分期收款方式销售A牌汽车30辆,合同规定不含税销售额共计1800万元,本月收回50%货款,其余款项下月收回,由于购货方资金紧张,实际收到货款750万元; (6)向某基金会捐赠A牌汽车5辆,按单位成本48万元计入“营业外支出”账户;用10辆A牌汽车抵偿欠外单位的货款; (7)将4辆自产A牌汽车奖励给具有突出贡献的科研人员;将2辆自产中轻型商用客车赠送某关系单位;将I辆自产A牌汽车移送给本厂集体福利部门使用; (8)应客户要求,用一辆自产中轻型商用客车改装成救护车,开具普通发票,取得销售收入22.23万元,另收改装费1.17万元;销售本厂自用3年的1辆外购小客车,售价12万元。 (A牌汽车的消费税税率为25%,中轻型商用客车消费税税率为5%,美元/人民币=1:6.9) 根据上述资料回答下列问题: 本月汽车制造厂准予抵扣的进项税为( )万元。

A. 349.33
B. 478.36
C. 338.45
D. 440.65

Valentine’s Day is a festival of romance and affection. The holiday is an interesting combination of pagan (异教徒的) and Christian influences. Some of the day’s customs probably came from an ancient Roman holiday caned Lupercalia, Which honored Juno (wife of Jupiter, the goddess of women, marriage, and childbirth) and Pan (the God of nature). During the Lupercalia festival, young women dropped poems bearing their names into a large vase. Each young man picked a name from the vase to find his sweetheart for that year. During the Middle Ages, church leaders wanted to relate this pagan holiday to Christianity, so they renamed it after a Christian saint and moved the holiday from February 15 to February 14, the feast day of St. Valentine. St. Valentine was a third-century Christian martyr, a young man who was imprisoned in Rome for refusing to worship pagan gods. According to legend, before Valentine was beheaded on February 14, he restored the eyesight of his jailer’s blind daughter. Then he sent her a farewell letter signed, "From your Valentine". This phrase is now a common expression of affection that appears on many of the holiday greeting cards. Perhaps another reason that February 14 was picked as a holiday for lovers was that the ancient Romans believed that birds began to mate on this date. In modern times, early in February of each year, card shops, drugstores, and department stores begin displaying a wide variety of greeting cards called valentines. Most of them are illustrated with the symbolic red heart, which stands for love. Many also show a picture of Cupid with his bow and arrow. Some valentines are very fancy--decorated with paper lace, scented satin, feathers, ribbons, or bows. Some contain affectionate verses, while others simply say, "Be my Valentine". There are special Valentines for various family members, sweet hearts, and friends. People sometimes send anonymous valentines to the persons whom they are in secret love with. On that day, children usually buy packages of small, inexpensive valentines to give to classmates and teachers. Sweet-hearts and married couples may exchange more expensive cards, along with small gifts. Men often give red roses or chocolates wrapped up beautifully in red, heart-shaped boxes to their girlfriends or wives. This holiday derived its name from ______

A. Juno, the goddess ’of marriage
B. Pan, the god of nature
C. Lupercalia, a holiday for lovers
D. a Christian martyr-priest

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