王某系进行饲料加工的个体工商户,与肉猪养殖户杨某有着密切的业务联系。杨某为扩大经营,需要资金。杨某找到做服装生意的老板徐某,借款5万元,同时王某以自己的一辆价值6万元的轿车作为抵押对此借款进行担保,双方立有抵押字据,但未办理抵押登记。之后,王某因自己需要资金周转向做建材生意的老板周某借款5万元,又以该轿车作质押。双方签订了质押合同,并将轿车交付周某占有。杨某获得资金后,改造了猪舍。并且与县良种站签订了良种猪引进合同。因发生不可抗力事件,杨某预计的收入落空。杨某因不能及时偿还借款和支付货款而与徐某及县良种站发生纠纷。王某到期也不能还款,被周某诉至法院。法院查证上述事实后又查明:周某在占有该轿车期间,不慎将该轿车损坏,送个体户钟某处修理,周某无力交付钟某的修理费1万元,该轿车现已被钟某留置。另外,王某还欠李某玉米款1万元,已经到清偿期但没有任何担保。请回答题。 关于归王某所有的轿车上的权利,下列表述正确的是( )。
A. 徐某对轿车享有抵押权
B. 周某对轿车享有质权
C. 钟某对轿车享有留置权
D. 轿车上超过轿车价值的超额担保无效
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齐河公司是一家小企业,属于生产规模小、会计账册不健全、财务管理和会计核算水平较低、产品零星、税源分散的纳税人。 公司今年引入了一项新的技术,新技术的运用使得公司的生产效率得到了极大的改善和提高,产品成本也大幅度下降。公司会计张某,一直从事成本核算的工作,在一次朋友聚会中认识了王某,王某所任职的公司恰好是齐河公司的竞争对手,了解到齐河公司引入新技术的事实后,王某向张某许诺,只要张某将齐河公司现在的成本情况向其透露一些,一定重重答谢。张某认为透露成本信息又不是透露技术本身,对公司影响应该不大,遂向王某告知了齐河公司的产品成本构成情况,并如约得到了高额的回报。 根据上述资料,试分析回答下列问题: 齐河公司适合哪一种税款征收方式并阐述该种税款征收方式的概念。
王某系进行饲料加工的个体工商户,与肉猪养殖户杨某有着密切的业务联系。杨某为扩大经营,需要资金。杨某找到做服装生意的老板徐某,借款5万元,同时王某以自己的一辆价值6万元的轿车作为抵押对此借款进行担保,双方立有抵押字据,但未办理抵押登记。之后,王某因自己需要资金周转向做建材生意的老板周某借款5万元,又以该轿车作质押。双方签订了质押合同,并将轿车交付周某占有。杨某获得资金后,改造了猪舍。并且与县良种站签订了良种猪引进合同。因发生不可抗力事件,杨某预计的收入落空。杨某因不能及时偿还借款和支付货款而与徐某及县良种站发生纠纷。王某到期也不能还款,被周某诉至法院。法院查证上述事实后又查明:周某在占有该轿车期间,不慎将该轿车损坏,送个体户钟某处修理,周某无力交付钟某的修理费1万元,该轿车现已被钟某留置。另外,王某还欠李某玉米款1万元,已经到清偿期但没有任何担保。请回答题。 关于债权的清偿顺序,下列说法正确的是( )。
A. 对该轿车的价值清偿顺序依次是钟某、周某、徐某、李某
B. 对该轿车的价值清偿顺序依次是钟某、徐某、周某、李某
C. 在该轿车的价值清偿中,徐某和李某应当视为同顺序,依债权比例受偿
D. 在该轿车的价值清偿中,周某和徐某应当视为同顺序,依债权比例受偿
Task 1 Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 to 40. For each question or statement there are 4 choices marked A), B), C) and D). You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center. Harvard University is the oldest institute of higher learning in the United States. Founded 16 years after the arrival of Pilgrims at Plymouth, the university has grown from 9 students with a single master to the present enrollment of more than 18 000 students, including undergraduates and students in 10 graduate and professional schools. Over 14 000 people work at Harvard, including more than 2 000 faculties. Harvard has produced six presidents of the United States and 34 Nobel winners. During its early years, Harvard offered a classic academic course based on the model of English universities, but consistent with the prevailing (流行的,盛行的;占优势的) Puritan philosophy. Although many of its early graduates became ministers in Puritan churches throughout New England, the university never formally belonged to a specific religious group. Under President Pusey, Harvard started what was then the largest fund-raising campaign in the history of American higher education. It was 82.5 million dollars program for the university. The program increased faculty salaries, broadened students aid. created new professorships, and expanded Harvard’s physical facilities. Nell L. Rudenstine took office as Harvard’s 26th president in 1991. As part of an overall effort to achieve greater coordination among the university’s schools and faculties, Rudenstine encouraged academic planning and identified some of Harvard’s main intellectual priorities. He also stressed the importance of the university’s excellence in undergraduate education, the significance of keeping Harvard’s door open to students from families of different economic backgrounds, the task of adapting the research university to an era of both rapid information growth and serious fund shortage. Which of the following is NOT mentioned as an achievement of President Pusey’s fundraising program
A. Increasing the professors’ pay.
Broadening financial aid to students.
C. Promoting the university’s research.
D. Improving the physical facilities.
Task 1 Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 to 40. For each question or statement there are 4 choices marked A), B), C) and D). You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center. Harvard University is the oldest institute of higher learning in the United States. Founded 16 years after the arrival of Pilgrims at Plymouth, the university has grown from 9 students with a single master to the present enrollment of more than 18 000 students, including undergraduates and students in 10 graduate and professional schools. Over 14 000 people work at Harvard, including more than 2 000 faculties. Harvard has produced six presidents of the United States and 34 Nobel winners. During its early years, Harvard offered a classic academic course based on the model of English universities, but consistent with the prevailing (流行的,盛行的;占优势的) Puritan philosophy. Although many of its early graduates became ministers in Puritan churches throughout New England, the university never formally belonged to a specific religious group. Under President Pusey, Harvard started what was then the largest fund-raising campaign in the history of American higher education. It was 82.5 million dollars program for the university. The program increased faculty salaries, broadened students aid. created new professorships, and expanded Harvard’s physical facilities. Nell L. Rudenstine took office as Harvard’s 26th president in 1991. As part of an overall effort to achieve greater coordination among the university’s schools and faculties, Rudenstine encouraged academic planning and identified some of Harvard’s main intellectual priorities. He also stressed the importance of the university’s excellence in undergraduate education, the significance of keeping Harvard’s door open to students from families of different economic backgrounds, the task of adapting the research university to an era of both rapid information growth and serious fund shortage. What was the role of religion at Harvard University during its early years
A. It was not influenced by any religion.
B. It was heavily influenced by one religious group.
C. It was not dominated by a single religious group.
D. It was devoted only to religion.