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确立护理活动方向的依据
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To: Management Team From: Jenny Ross, CEO Dear Managers, I have some unfortunate news to pass on to all of you. As you all know, we need to cut expenditure, or else the company will continue to operate at a loss. (28) , I have decided to go ahead with the employee layoffs. We should aim to maintain a full-time staff of around 450. That means each of you will need to (29) 10 percent of the employees in your department. As you know your own employees so well’, I will allow you to make your own decisions on this matter. I hope that you will consider issues such as employee performance, loyalty, and attitude. I realize that this will not be an easy task for you. However, this drastic (30) is necessary to secure the future of our company. Regards, Jenny Ross
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某县城一家房地产开发企业2012年度支付土地使用权价款1750万元和契税52．5万元取得一宗土地的使用权，将其中80%的面积用于开发建造10栋住宅楼，当年建成后。80%的建筑面积直接对外销售，取得销售收入7648万元；其余部分暂时对外出租，本年度内取得租金收入63万元。与该住宅楼开发相关的成本、费用有：（1）前期拆迁补偿费90万元，直接建筑成本2100万元，环卫绿化工程费用60万元。（2）发生管理费用450万元、销售费用280万元、利息费用370万元（利息费用虽未超过同期同类银行贷款利率，但不能准确按项目计算分摊）。当地政府规定，房地产开发费用的扣除比例为9%。根据上述资料回答下列问题（不考虑地方教育附加）。（1）该房地产开发企业2012年度应缴纳的营业税。（2）该房地产开发企业2012年度应缴纳的城市维护建设税和教育费附加。（3）该房地产开发企业计算土地增值税的增值额时，允许扣除的取得土地使用权所支付的金额和房地产开发成本合计数。（4）该房地产开发企业计算土地增值税的增值额时，允许扣除的房地产开发费用。（5）该房地产开发企业的土地增值额。（6）2012年度该房地产开发企业应缴纳的土地增值税。
在书写护理诊断时，下列哪一做法不正确
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