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[案例二]王某投资开办了一家餐馆(个人独资企业)，其自行核算的2009年度销售收入为100万元，各项支出合计为80万元，应纳税所得额为20万元。2010年4月，经会计师事务所审计，发现有以下几项支出未按税法规定处理： (1)王某的工资费用6万元全部在税前扣除； (2)广告费14万元、业务宣传费8万元全部计入销售费用在税前扣除； (3)业务招待费5万元全部计入管理费用在税前扣除； (4)计提了1万元的坏账准备金在税前扣除。 要求：根据上述资料，分别回答下列小题。 业务招待费应调整的应纳税所得额为( )。
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In the 1960s, medical researchers Thomas Holmes and Richard Rahe developed a checklist of stressful events. They appreciated the tricky point that any major change can be stressful. Negative events like "serious illness of a family member" were high on the list, but so were some positive life-changing events, like marriage. When you take the Holmes-Rahe test you must remember that the score does not reflect how you deal with stress—it only shows how much you have to deal with. And we now know that the way you handle these events dramatically affects your chances of staying healthy. By the early 1970s, hundreds of similar studies had followed Holmes and Rahe’s. And millions of Americans who worked and lived under stress were worried over the reports. Somehow, the research got boiled down to a memorable message. Women’s magazines ran headlines like "Stress Causes Illness!" If you want to stay physically and mentally healthy, the articles said, avoid stressful events. But such simplistic advice is impossible to follow. Even if stressful events are dangerous, many like the death of a loved one are impossible to avoid. Moreover, any warning to avoid all stressful events is a prescription (处方) for staying away from opportunities as well as trouble. Since any change can be stressful, a person who wanted to be completely free of stress would never marry, have a child, take a new job or move. The notion that all stress makes you sick also ignores a lot of what we know about people. It assumes we’re all vulnerable (脆弱的) and passive in the face of adversity (逆境). But what about human initiative and creativity Many come through periods of stress with more physical and mental vigor than they had before. We also know that a long time without change or challenge can lead to boredom, and physical and mental strain. Why is "such simplistic advice" (Par
From the very beginning, water has furnished man with a source of food and a highway to travel. The first civilizations arose (76) water was the dominant element in the environment, a challenge (77) man’s ingenuity. The Egyptians invented the 365-day calendar (78) the Nile’s annual flooding. The Babylonians (79) were among the most famous law-makers in ancient times, invented laws (80) water usage. Water inspired the Chinese to build a 1,000 miles’ canal, a complex system (81) , after 2,500 years, remains particularly in use and still commands the astonishment of engineers. But the ancients never found complete solutions (82) their water problem. The Yellow River is also known as "China’s Sorrow". It is so unpredictable and dangerous (83) in a single flood it has caused a million deaths. Floods slowed the great (84) of the Indus River Valleys, and innumerable damages ruined much of its land. Today, water dominates man as it always has done. Its presence continues to influence the location of his homes and cities; its violent variability can (85) man or his herds or his crops; its routes link him to his fellows; its immense value may add to the already dangerous political conflicts. There are many examples of this in our own time.
《刑法》第305条规定：在刑事诉讼中，证人、鉴定人、记录人、翻译人对与案件有重要关系的情节，故意作虚假证明、鉴定、记录、翻译，意图陷害他人或者隐匿罪证的，处三年以下有期徒刑或者拘役；情节严重的，处三年以上七年以下有期徒刑。 本条规定的罪名是什么该罪的犯罪主体是什么
From the very beginning, water has furnished man with a source of food and a highway to travel. The first civilizations arose (76) water was the dominant element in the environment, a challenge (77) man’s ingenuity. The Egyptians invented the 365-day calendar (78) the Nile’s annual flooding. The Babylonians (79) were among the most famous law-makers in ancient times, invented laws (80) water usage. Water inspired the Chinese to build a 1,000 miles’ canal, a complex system (81) , after 2,500 years, remains particularly in use and still commands the astonishment of engineers. But the ancients never found complete solutions (82) their water problem. The Yellow River is also known as "China’s Sorrow". It is so unpredictable and dangerous (83) in a single flood it has caused a million deaths. Floods slowed the great (84) of the Indus River Valleys, and innumerable damages ruined much of its land. Today, water dominates man as it always has done. Its presence continues to influence the location of his homes and cities; its violent variability can (85) man or his herds or his crops; its routes link him to his fellows; its immense value may add to the already dangerous political conflicts. There are many examples of this in our own time.
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