题目内容
(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： 本月汽车制造厂应纳消费税税额( )万元。
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尽管人为什么要睡觉这一头号题我们尚未弄清楚，但毫无疑问，人需要睡觉，其他动物也是如此。醒与睡的交替模式是与我们的习惯和感官密切相关的。动物靠视力寻找食物、栖息地和庇护，它们与人一样白天的大部分时间活动，晚上睡觉。为保持身体健康，一个人所需的睡眠时间因年龄不同而大不相同。学龄前儿童通常需要10～12个小时的睡眠时间，中小学生9～11个小时，成年人7～9个小时。成年人随着日益变老所需睡眠时间似乎也逐渐减少。睡眠时间也随种族不同而不同。据说，日本人，包括儿童和成年人，睡眠时间比欧洲人少。但这种不同也许是由于生活习惯而不是由于种族的原因造成的。
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. All the following statements about Valentine’s Day are true except ______.
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. What are the most popular Valentine gifts
If those "mad moments"--when you can’t remember what your friend has told you or where you left your keys--are becoming more frequent, mental exercises and a healthy brain diet may help. Just as bodies require more maintenance with the passing years, so do brains, which scientists now know show signs of aging as early as the 20s and 30s. "Brain aging starts at a very young age, younger than any of us had imagined and these processes continue gradually over the years," said Dr. Gary Small, the director of the Center on Aging at the University of California, Los Angeles. ’Tin convinced that it is never too early to get started on a mental or brain-fitness program," he added. In his book, The Memory Bible, the 51-year-old neuroscientist (神经学家) lists what he refers to as the 10 suggestions for keeping the brain young. They include training memory, building skills, reducing stress, mental exercises, brain food and a healthy lifestyle. "Misplacing your keys a couple of times don’t mean you should start labeling your cabinets. Memory loss is not an inevitable consequence of aging. Our brains can fight back," he said. Small provides the weapons for a full-scale attack. Simple memory tests give an indication of what you are up against and tools such as "look" and "connect" are designed to make sure that important things such as names and dates are never forgotten. "So if you wanted to learn names and faces, for example, you meet Mrs. Beatty and you notice a distinguishing facial feature, maybe a high eyebrow," said Small. "You associate the first thing that comes to your mind. I think of the actor Warren Beatty, so I create a mental picture of Warren Beatty kissing her brow." Small admits it may sound a bit strange but he says it works. "Mental exercises could be anything from doing crossword puzzles and writing with your left hand if you are right handed or learning a language. It could be anything that is fun that people enjoy doing," he added. In this passage, the author mainly tells us ______
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