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(二) 某餐饮服务公司地处市区，下设客房部、餐饮部、娱乐部、健身部、商品部，各自分开核算。 2009年5月份取得营业收入如下： (1)客房部：住宿收入45万元；取得客人物品损害赔偿费0.12万元；电话服务费0.5万元；代旅客订购飞机、火车票取得手续费收入0.31万元； (2)餐饮部：取得餐饮销售收入112.39万元(其中：自制啤酒销售15吨，销售收入15万元)； (3)娱乐部：舞厅收入120万(营业税税率为20%)，小食品等取得收入45万元； (4)健身部：举办体育活动赛事，取得门票收入 3万元； (5)商品部：销售食品、办公用品取得含税收入8万元，销售水果含税收入2万元。 (商品部被当地税务机关确定为小规模纳税人) 根据上述资料回答下列问题： 第(1)笔业务应纳营业税( )万元。
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It’’s hardly news anymore that Americans are just too fat. A quick look around the mall, the beach or the crowd at any baseball game will leave no room for doubt:our individual weight problems have become a national crisis. Even so, the actual numbers are shocking. Fully two-thirds of U. S. adults are officially overweight, and about half of those have graduated to full-blown obesity. It wouldn’’t be such a big deal if the problem were simple aesthetic. But excess poundage takes a terrible toll on the human body. significantly increasing the risk of heart disease, high blood pressure, diabetes, infertility, and many forms of cancer. The total medical bill for illnesses related to obesity is $117 billion a year-and climbing - and the Journal of the American Medical Association reported that poor diet and physical inactivity could soon overtake tobacco as the leading cause of preventable death in the U. S. Why is it happening The obvious, almost trivial answer is that we eat too much high-calorie food and don’’t burn it off with enough exercise. If only we could change those habits, the problem would go away. But clearly it isn’’t that easy. Americans pour scores of billions of dollars every year into weight-loss products and health-club memberships. Food and drug companies spend even more trying to find a magic food or drug that will melt the pounds away. Yet the nation’’s collective waistline just keeps growing. It’’s natural to try to find something to blame - fast-food joints or food manufacturers or even ourselves for having too little willpower. But the ultimate reason for obesity may be rooted deep within our genes. Obedient to the inevitable laws of evolution, the human race adapted over millions of years to living in a world of scarcity, where it paid to eat every good-tasting thing in sight when you could find it. Although our physiology has stayed pretty much the same for the past 50,000 years or so,we humans have utterly transformed our environment. Over the past century especially, technology has almost completely removed physical exercise from the day-to-day lives of most Americans. At the same time, it has filled supermarket shelves with cheap, mass-produced, good-tasting food that is packed with calories. And finally, technology has allowed advertisers to deliver constant, virtually irresistible messages that say "Eat this now" to everyone old enough to watch TV. This artificial environment is most pervasive in the U. S. and other industrialized countries, and that’’s exactly where the fat crisis is most acute. Fat crisis seems to result chiefly from
2006年1月18日，华荣商贸有限责任公司 (以下简称华荣公司)从通达公司购进一批货物，同时向通达公司开具一张商业承兑汇票，用于贷款结算。 华荣公司开具商业承兑汇票时，将付款人填写为“荣华商贸有限责任公司”，出票日期填写为“贰零零陆年壹月拾捌日”，收款人未填写。后经财务部小刘核对，发现付款人名称填写有误，小刘遂将“荣华”改为“华荣”，交予通达公司。 要求： 根据上述情况和票据法律制度的有关规定，回答下列问题： (1)华荣公司开具商业承兑汇票未填写收款人名称是否影响该票据效力简要说明理由。 (2)指出华荣公司在汇票出票日期填写中的错误，并写出正确的填写格式。 (3)指出华荣公司在更改付款人名称行为中的不当之处，简要说明理由。
二、根据以下公文，回答下列问题： 关于我校周边道路停放汽车的函 市十中(函)字〔××07〕第078号8大队： 9月10目是我校100周年校庆日，届时将会有大批校友开车来校参加校庆活动。由于我校内不能停放大量汽车。因此，我们要求贵大队准许参加我校校庆活动的校友在学校周边道路临时停放一下汽车。 特此函告 致敬礼 十中 2007年9月7日 标题存在的问题是( )。
公司违反《公司法》规定，在法定的会计账簿以外另立会计账簿的，由县级以上人民政府财政部门责令改正，处以3万元以上30万元以下的罚款。构成犯罪的，依法追究刑事责任。 ( )
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