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Watching a three-and-a-half-pound chicken roast in 14 minutes, time loses all meaning. The skin turns gold and crisp, juices immediately rise to the surface, and the flesh firms before your eyes. It"s dizzying and seductive, like the home makeovers on TV that compress as "Wow". you think "I could do this every single night". The makers of the TurboChef, a super-fast oven, used at Subway and Starbucks and, recently, by chefs like Charlie Trotter and Gray Kurtz, are banking on that reaction. Speed ovens made by TurboChef, Merrychef. Electrolux and others are common in commercial kitchens: they generally use some layering of microwave, convection, steam and infrared technologies, which provides even cooking, moistness and browning, all at high speed. No single technology has been able m produce all of those traits. The combination ovens are also mining up. in more limited roles, in some fine-dining kitchens. Mr. Trotter installed a commercial TurboChef in his upscale takeout cafe, Trotter"s to go in Chicago about six years ago. Mr. Kurtz says that his speed oven is used mostly for soufflés, reducing the cooking time from 25 minutes to 2. "I liked taking that line off the menu where you have to order the souffi6 at the beginning of the meal", he said. This is hardly an everyday concern for home cooks. But manufacturers are unable to resist the lure of the lucrative residential market: companies like Electrolux. G.E. and Sharp already sell speed ovens for home cooks. TurboChef, however, has put an unusual amount of research and design energy into adapting its product for residential use. It will be introduced next month, priced at $5,995 for a solo unit and $7,895 for a TurboChef combined with a conventional oven. The company is pitching—hard—the notion that its appliance will do no less than revolutionize American home cooking. "I can"t imagine a home cook who wouldn"t respond to the speed of this oven", said Mr. Trotter, who has become a consultant and spokesman for TurboChef. "But speed alone wouldn"t validate it. The results are glorious". Glorious is a strong word. So last week, I hauled raw chickens and a jug of soufflé batter over to TurboChef"s New York office for a road test. Three hours later, it was clear that the technology used by TurboChef—a combination of high-speed convection for rapid heat transfer and browning, plus "controlled bursts" of microwave for moist, even cooking—is far more successful for actual cooking than a microwave alone The first sentence means______.

A. it costs too much time to watch a three-and-a-half, pound chicken roast
B. one will forget time when he watches a three-and-a-half-pound chicken roast
C. it is so fast that a three-and-a-half-pound chicken can be roasted in such short time
D. it is meaningless to watch a three-and-a-half-pound chicken roast in 14 minutes

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At the end of last year, a town called Friendship Heights, in Maryland"s Montgomery County, approved America"s (and thus the world"s) strictest tobacco policy. Town officers courageously banned smoking on all public property, including streets, pavements and public squares. "It"s a public health issue", said the mayor, Alfred Muller, who is also a doctor. "We don"t have the right to outlaw tobacco, but we"re doing what we can within our rights". This newspaper has expressed disgruntlement with the element of intolerance that is increasingly manifesting itself within America"s anti-tobacco movement. It must be said, however, that brave Friendship Heights has discovered an approach that liberals can embrace. Private property is its owners" sanctuary, but the public rules in public spaces. Undeniably, the streets belong to the government; what happens in them, therefore, is the government"s business. On this worthy principle, smoking should be merely the beginning. For example, it is clear that the consumption of fatty foods contributes to heart disease, strokes and other deadly disease. Besides, eating junk makes you fat and ugly. What people do at home is their own affair, but why allows them to abuse the public streets for this gluttony America"s pavements and boardwalks are overridden with persons, many of them overweight, who amble along licking ice cream or gobbling chips. In many cities, hot dogs are spread, quite openly, on the pavement itself. All this should be stopped. Not just in Friendship Heights but in other enlightened districts, it should be illegal to eat anything but low-fat foods in public zones. Because Americans consume too little by way of fruits and vegetables, in time (it is best to move slowly, because people"s rights must be respected) streets should become strictly vegetarian. More can be done. Shrieking newspaper headlines create stress for those who may not wish to view them. People who want to buy and read papers should therefore be required to do so in private. America has long and justly sought to prevent the entanglement of religion with public life. What people do in church or at home is their business. However, praying, sermonizing or wearing religious garb in the streets surely compromises the requirement that the public will not be dragooned into supporting religion. There is the environment to consider, as well. That people exhale carbon dioxide in public places, thus contributing to global warming, is probably inevitable, and America"s politicians would be wise to permit it. But methane, too, is a greenhouse gas, and an odiferous one. Its emission in public places, where it can neither be avoided nor filtered, seems an imposition on both planetary hygiene and human comfort. Breakers of wind, surely, can be required to wait until they can answer their needs in private; and prosecuted when they fail. Fame, then, to Friendship Heights. Other towns should take note. If they intend to fulfill their responsibilities to the health and welfare of citizens, to public order, and above all to the public streets and parks whose rights the authorities are sworn to uphold, then the way ahead is clear. The word "disgruntlement"(Line 1, Para. 2) means______.

A. intolerance
B. sarcasm
C. welcome
D. dissatisfaction

Watching a three-and-a-half-pound chicken roast in 14 minutes, time loses all meaning. The skin turns gold and crisp, juices immediately rise to the surface, and the flesh firms before your eyes. It"s dizzying and seductive, like the home makeovers on TV that compress as "Wow". you think "I could do this every single night". The makers of the TurboChef, a super-fast oven, used at Subway and Starbucks and, recently, by chefs like Charlie Trotter and Gray Kurtz, are banking on that reaction. Speed ovens made by TurboChef, Merrychef. Electrolux and others are common in commercial kitchens: they generally use some layering of microwave, convection, steam and infrared technologies, which provides even cooking, moistness and browning, all at high speed. No single technology has been able m produce all of those traits. The combination ovens are also mining up. in more limited roles, in some fine-dining kitchens. Mr. Trotter installed a commercial TurboChef in his upscale takeout cafe, Trotter"s to go in Chicago about six years ago. Mr. Kurtz says that his speed oven is used mostly for soufflés, reducing the cooking time from 25 minutes to 2. "I liked taking that line off the menu where you have to order the souffi6 at the beginning of the meal", he said. This is hardly an everyday concern for home cooks. But manufacturers are unable to resist the lure of the lucrative residential market: companies like Electrolux. G.E. and Sharp already sell speed ovens for home cooks. TurboChef, however, has put an unusual amount of research and design energy into adapting its product for residential use. It will be introduced next month, priced at $5,995 for a solo unit and $7,895 for a TurboChef combined with a conventional oven. The company is pitching—hard—the notion that its appliance will do no less than revolutionize American home cooking. "I can"t imagine a home cook who wouldn"t respond to the speed of this oven", said Mr. Trotter, who has become a consultant and spokesman for TurboChef. "But speed alone wouldn"t validate it. The results are glorious". Glorious is a strong word. So last week, I hauled raw chickens and a jug of soufflé batter over to TurboChef"s New York office for a road test. Three hours later, it was clear that the technology used by TurboChef—a combination of high-speed convection for rapid heat transfer and browning, plus "controlled bursts" of microwave for moist, even cooking—is far more successful for actual cooking than a microwave alone You may find this kind of speed ovens probably in all the following places EXCEPT______.

A. commercial kitchens
B. fine-dining kitchens
C. restaurants
D. family kitchens

经济特区某生产性外商投资企业,为增值税一般纳税人,1999年8月开业,经营期15年。1999年~2005年企业的应纳税所得额情况如下: (单位:万元) 年度 1999 2000 2001 2002 2003 2004 2005 应纳税所得额 50 320 150 400 430 520 480 2003年企业购置国产设备,取得的增值税专用发票上注明价款60万元,增值税税额10.2万元,支付运输费和安装费5.8万元。2005年初外国投资者将2004年从企业分得的税后利润120万元再投资于本企业,增加注册资本。2006年企业有关生产、经营资料如下:(1)取得产品销售收入2300万元、股票发行溢价收入150万元、购买国库券利息收入50万元、从境内投资公司分回税后利润180万元(被投资方适用企业所得税税率15%,地方所得税免征)、为境外客户提供咨询服务的咨询费收入120万元。(2)发生产品销售成本1100万元,发生销售费用380万元,发生产品销售税金及附加50万元。(3)发生财务费用220万元,其中:1月1日以集资方式筹集生产性资金300万元,期限10年,支付利息费用30万元(同期银行贷款年利率6%),支付外方投入资本的境外借款利息90万元。(4)发生管理费用260万元,其中含交际应酬费130万元、总机构特许权使用费50万元、关联企业管理费10万元。(5)全年计入成本费用的实发工资总额300万元、职工福利费48万元。(6)“营业外支出”账户记载金额44万元。其中:合同违约金4万元;通过民政局对灾区捐赠自产产品一批,账面成本40万元(当期同类货物不含税销售价格为56万元)。(其他相关资料:①经税务机关认可企业选择从2000年起计算减免企业所得税的期限;②不考虑地方所得税;③购买的国产设备符合国家相关退免税政策。)要求:根据上述资料,按下列序号回答问题,每问需计算出合计数。 计算2006年企业所得税前准予扣除项目金额合计。

经济特区某生产性外商投资企业,为增值税一般纳税人,1999年8月开业,经营期15年。1999年~2005年企业的应纳税所得额情况如下: (单位:万元) 年度 1999 2000 2001 2002 2003 2004 2005 应纳税所得额 50 320 150 400 430 520 480 2003年企业购置国产设备,取得的增值税专用发票上注明价款60万元,增值税税额10.2万元,支付运输费和安装费5.8万元。2005年初外国投资者将2004年从企业分得的税后利润120万元再投资于本企业,增加注册资本。2006年企业有关生产、经营资料如下:(1)取得产品销售收入2300万元、股票发行溢价收入150万元、购买国库券利息收入50万元、从境内投资公司分回税后利润180万元(被投资方适用企业所得税税率15%,地方所得税免征)、为境外客户提供咨询服务的咨询费收入120万元。(2)发生产品销售成本1100万元,发生销售费用380万元,发生产品销售税金及附加50万元。(3)发生财务费用220万元,其中:1月1日以集资方式筹集生产性资金300万元,期限10年,支付利息费用30万元(同期银行贷款年利率6%),支付外方投入资本的境外借款利息90万元。(4)发生管理费用260万元,其中含交际应酬费130万元、总机构特许权使用费50万元、关联企业管理费10万元。(5)全年计入成本费用的实发工资总额300万元、职工福利费48万元。(6)“营业外支出”账户记载金额44万元。其中:合同违约金4万元;通过民政局对灾区捐赠自产产品一批,账面成本40万元(当期同类货物不含税销售价格为56万元)。(其他相关资料:①经税务机关认可企业选择从2000年起计算减免企业所得税的期限;②不考虑地方所得税;③购买的国产设备符合国家相关退免税政策。)要求:根据上述资料,按下列序号回答问题,每问需计算出合计数。 计算2006年企业所得税前准予扣除的营业外支出。

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