TEXT B The dream of lost innocence recovered in a golden future always haunts the imagination of colonial pioneers. Its premise is myopia: F. Scott Fitzgerald conjured % fresh, green breast of the new world" for his Dutch sailors, a story that began without Indians. Golda Meir infamously insisted that there was no such thing as Palestinians. Breaking new ground on a distant shore is easier if no one is there when you arrive. Plan B allows that the natives are happy to see the newcomers. But soon enough it all turns nasty and ends in tears. "A Strange Death," Hillel Halkin’ s beautifully written and wisely confused account of the local history of the town he lives in, Zichron Yaakov, takes us back to the earliest days of Jewish settlement in Ottoman Palestine. His ostensible subjects are members of the Nili spy ring operated out of Zichron during World War I by local pioneers on behalf of the British, its ramifications among the local populace and the betrayals and revenge that floated in its wake. He is deeply seduced, however, by the lovely ambiguities of the past as they arise in relationships between Arabs and Jews at a time when both groups were under Turkish rule. Yes, there is murder just around the comer (Jews were hacked to pieces in Hebron and Arabs massacred in Deir Yessin) but in 1916 a man could still be known by the horse he rode from village to village rather than the tank he rolled through in. The spy ring ( "Nili" is a Hebrew acronym that translates as "the strength of Israel will not lie"), which functioned less than a year from the winter of 1916 through the fall of 1917, was the brainchild of Aaron Aaronsohn and Avshalom Feinberg, two Palestine-born Zionists convinced that a British victory over the Turks would help pave the way to a Jewish state. Aaronsohn was a charismatic figure with an international reputation as a botanist (he discovered tfiticum dioccoides, the wild ancestor of cultivated wheat). Feinberg, a local farmer, was a swashbuckler, a superior shot and impressive horseman. Aaronsohn brought two of his sisters into the ring: Rivka, who was engaged to Feinberg, and the beautiful and spirited Sarah. At 24, Sarah had abandoned her Turkish Jewish husband in Constantinople and had wimessed, on her journey to Palestine, the Turks’ genocidal assault on the Armenians. The network was augmented by Yosef Lishansky, a maverick adventurer and a tough guy, and a few more trusted relatives of the two leaders. The likelihood of the spies living to comb gray hair Wash’ t enhanced by the anxieties of some Jews. After: a successful run passing information on Turkish troop positions to a British freighter waiting offshore came the inevitable capture, torture and interrogation of an operative, Naaman Belkind, and soon enough the jig was up. In October 1917, the Turks cordoned off Zichron. Aaronsohn was luckily in Cairo at the time. Lishanslcy escaped only to be caught after three weeks, and hanged by the Turks, Sarah was captured and marched through town. Four Jewish women abused, excoriated and perhaps assaulted her, but whether they acted out of animosity or an instinct for self-preservation has never been clear. After being tortured by Turkish soldiers Sarah escaped to her own home long enough to retrieve a hidden gun and shoot herself. Nothing is at it was, and perhaps it never was as Halkin supposed. In an empty house he finds a discarded, anonymous book, "Sarah, Flame of the Nili." A little research reveals that the hagiography was written by Alexander Aaronsohn, Sarah’ s younger brother, who, Halkin also finds out, had a penchant for pubescent girls well beyond his own adolescence. The countryside was thinly populated and the grass grew high; there are secrets in Zichron. At the end of the book, the town has health food stores, gift and antique shops and ice cream parlors. But it has lost its soul. A riot of names in "A Strange Death" sometimes threatens to overwhelm thereader--as if Halkin wants to honor every inhabitant. The poet Stanley Kunitz once heard a voice telling him to "live in the layers." Halkin’ s book lives wonderfully in the layers but the layers, of course---a millennium or two of who did what to whom and when--disturb everybody in his part of the world. This book is ______.
A. a spy story
B. with a happy ending
C. a story of a group of suppressed people
D. a story about a poor women
查看答案
案例分析题张某在市区内开办了一家餐馆和一个副食加工店,均为个人独资。2010年初,自行核算餐馆 2009年度销售收入为400000元,支出合计360000元,副食加工店2009年度销售收入为 800000元,支出合计650000元。后经聘请的税务师事务所审计,餐馆核算无误,发现副食加工店下列各项未按税法规定处理: (1)将加工的零售价为52000元的副食品用于儿子婚宴;成本已列入支出总额,未确认收入; (2)6月份购置一台生产设备,取得普通发票注明价款3510元。当月开始使用,但未做任何账务处理; (3)支出总额中列支广告费用200000元,业务宣传费10000元; (4)支出总额中列支了张某的工资费用40000元。其他相关资料:①副食加工店为增值税小规模纳税人;②生产设备经税务机关核准的使用年限为 3年,无残值。 要求:根据所给资料,依据有关规定回答下列问题: 2009年副食加工店应补缴的增值税、城市维护建设税和教育费附加合计为( )元。
A. 2200
B. 2943.40
C. 1666.02
D. 8311.11
计算题某公司2009年发生以下经济行为: (1)与企业甲签订运输合同一份,总金额1000万元,其中支付给中国境内某运输企业250万元 (含装卸费50万元);付给境外某运输公司750万元(含装卸费50万元),进行货物国际联运; (2)与企业乙签订房屋租赁合同一份,但由于不能确定租赁期限,在合同中只规定了月租金500元; (3)与丙公司签订以货换货合同,本公司的货物价值350万元,丙公司的货物价值450万元,经协商,差额部分本公司又用配套价值100万元的货物补足; (4)与丁签订了一项仓储保管合同,金额50000元,但因某种原因未能履行,该公司将已贴用的印花税票揭下来重新使用。 根据上述资料和税法有关规定,回答下列问题: 与丙公司签订以货易货合同,应缴纳的印花税为()元。
A. 1050
B. 1350
C. 2400
D. 2700
TEXT C Eskimo villages today are larger and more complex than the traditional nomadic groups of Eskimo kinsmen. Village decision making is organized through community councils and co-operative boards of directors, institutions which the Eskimos were encouraged by the government to adopt. They have been more readily accepted in villages like Fort Chimo where there is an individualistic wage ethos and where ties of kinship are less important than in the rural village such as Port Burwell, where communal sharing between kinsmen is more emphasized. Greater contact with southern Canadians and better educational facilities have shown Fort Chimo Eskimos that it is possible to argue and negotiate with the government rather than to acquiesce passively in its policies. The old-age paternalism of southern Canadians over the Eskimos has died more slowly in the rural villages where Eskimos have been more reluctant to voice their opinions aggressively. This has been a frustration to government officials trying to develop local leadership amongst the Eskimos, but a blessing to other departments whose plans have been accepted without local obstruction. In rural areas the obligations of kinship often ran counter to the best interests of the village and potential leaders were restrained from making positive contributions to the village council. More recently, however, the educated Eskimos have been voicing the interests of those in the rural areas. They are trying to persuade the government to recognize the rights of full time hunters, by protecting their hunting territories from mining and oil prospector, for example. The efforts of this active minority are percolating through to the remoter villages whose inhabitants are becoming increasingly vocal. Continuing change is inevitable but future development policy in ungave must recognize that most Eskimos retain much of their traditional outlook on life. New schemes should focus on resources that the Eskimos are used to handling as the Port Burwell projects have done, rather than on enterprises such as mining where effort is all to easily consigned to an unskilled labor force The musk-ox project at Fort Chimo and the tourist lodge at George River are new directions for future development but there are pitfalls. Since 1967 musk oxen have been reared near Fort Chimo for their finer-than-cashmere undercoat which can be knitted. But the farm lies eight kilometers from the village, across a river, and it has been difficult to secure Eskimo interests in the project. For several months of the year-at the freeze-up and break -- up of the river ice -- the river cannot be crossed easily, and a small number of Eskimo herdsmen become isolated from the amenities and social life of Fort Chimo. The original herd of fifteen animals is beginning to breed but it will be difficult to attract more herdsmen as long as other employment is available within the village. The Eskimo-owned tourist lodge near George River has been a success. American fishermen spend large amounts of money to catch trout and Arctic char, plentiful in the port sub-Arctic rivers. The lodge is successful because its small size allows its owner to communicate with his employees, fellow villagers in George River, on a personal basis. This is essential when Eskimos are working together. If the lodge were to expand its operations, the larger number of employees would have to be treated on a more impersonal and authoritarian basis. This could lead to resentment and a withdrawal of labor. According to the passage more government assistance is needed for the Eskimos in ______.
A. providing schools
B. safeguarding their traditional means of livelihood
C. encouraging agricultural production
D. promoting industrial job possibilities
计算题某市一服务企业于2009年4月成立,职工共65人,企业的资产总额为600万元,企业2009年销售收入500万元,出租收入20万元,销售成本和税金370万元,财务费用、管理费用、销售费用共计130万元,企业自行计算的应纳税所得额为20万元,在汇算清缴时经税务师事务所审核,发现以下事项未进行纳税调整: (1)已计入成本费用中实际支付的合理工资为72万元,并计提但未上缴工会经费1.44万元,实际发生职工福利费15.16万元,实际发生职工教育经费1.08万元; (2)管理费用中列支的业务招待费10万元; (3)管理费用中列支企业的财产保险费用2万元,为股东支付的商业保险费5万元; (4)销售费用中列支的业务宣传费20万元,广告费10万元; (5)以前年度亏损10万元尚未弥补。 根据上述资料和税法有关规定,回答下列问题: 计算2009年管理费用纳税调整金额为()万元。
A. 6.4
B. 8.4
C. 10.4
D. 12.4