Questions 11 -13 are based on the following talk about the Statue of Liberty. You now have 15 seconds to read Questions 11-13. The purpose of the speaker is to ______.
A. introduce how to build a statue
B. introduce how to pass a statute
C. introduce the history of the Statue of Liberty
D. show the friendship between countries
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年副食加工店张某工资应调整的税前扣除额为()元。
A. 40000
B. 24000
C. 16000
D. 0
TEXT E In sixteenth-century Italy and eighteenth-century France, waning prosperity and increasing social unrest led the ruling families to try to preserve their superiority by withdrawing from the lower and middle classes behind barriers of etiquette. In a prosperous community, on the other hand, polite society soon adsorbs the newly rich, and in England there has never been any shortage of books on etiquette for teaching them the manners appropriate to their new way of life. Every code of etiquette has contained three elements: basic moral duties; practical rules which promote efficiency; and artificial, optional graces such as formal compliments to, say, women on their beauty or superiors on their generosity and importance. In the first category are considerations for the weak and respect for age. Among the ancient Egyptians the young always stood in the presence of older people. Among the Mponguwe of Tanzaia, the young men bow as they pass the huts of the eiders. In England, until about a century ago, young children did not sit in their parents’ presence without asking permission. Practical rules are helpful in such ordinary occurrences of social life as making proper introductions at parties or other functions so that people can be brought to know each other. Before the invention of the fork, etiquette directed that the fingers should be kept as clean as possible; before the handkerchief came into common use, etiquette suggested that after spitting, a person should rub the spit inconspicuously underfoot. Extremely refined behavior, however, cultivated as an art of gracious living, has been characteristic only of societies with wealth and leisure, which admitted women as the social equals of men. After the fall of Rome, the first European society to regulate behavior in private life in accordance with a complicated code of etiquette was twelfth-century Province, in France. Provinces had become wealthy. The lords had returned to their castle from the crusades, and there the ideals of chivalry grew up, which emphasized the virtue and gentleness of women and demanded that a knight should profess a pure and dedicated love to a lady who would be his inspiration, and to whom he would dedicate his valiant deeds, though he would never come physically close to her. This was the introduction of the concept of romantic love, which was to influence literature for many hundreds of years and which still lives on in a debased form in simple popular songs and cheap novels today. In Renaissance Italy too, in the fourteenth and fifteenth centuries, a wealthy and leisured society developed an extremely complex code of manners, but the rules of behavior of fashionable society had little influence on the daily life of the lower classes. Indeed many of the rules, such as how to enter a banquet room, or how to use a sword or handkerchief for ceremonial purposes, were irrelevant to the way of life of the average working man, who spent most of his life outdoors or in his own poor hut and most probably did not have a handkerchief, certainly not a sword, to his name. Yet the essential basis of all good manners does not vary. Consideration for the old and weak and the avoidance of banning or giving unnecessary offence to others is a feature of all societies everywhere and at all levels from the highest to the lowest. Which of the following is NOT an element of the code of etiquette
A. Respect for age.
B. Formal compliments.
C. Proper introductions at social functions.
D. Eating with a fork father than fingers.