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在印度,人们点头、摇头的意思跟我们中国相反。( )

A. 对
B. 错

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案例分析题2004年12月,某中外合资娱乐有限公司开业经营,外方从境外银行借款200万美元作为投入资本,用于购买公司的全部经营设备(非运输设备);中方以土地使用权折合210万美元作为投入资本。公司注册资本按1美元:8.2元人民币汇率折合人民币3362万元。2005年度该公司全年营业收入1200万元,缴纳营业税240万元;营业成本700万元,其中包括设备折旧500万元;管理费用300万元,其中包括一次性列支开办费80万元,交际应酬费60万元;财务费用90万元,其中包括支付外方作为投入资本的境外借款利息82万元。核算本年利润总额-132万元,向税务机关申报亏损130万元。2006年度该公司全年营业收入1800万元,缴纳营业税360万元;营业成本750万元,其中包括设备折旧500万元,固定资产维修费40万元;管理费用320万元,其中包括交际应酬费60万元,违法经营罚款20万元;财务费用108万元,其中包括支付外方作为投入资本的境外借款利息82万元,年初向其他企业拆借资金100万元,支付年利息 20万元(商业银行同类贷款年利率为10%)。取得营业外收入20万元,发生营业外支出57万元,其中用于我国境内的公益、救济性捐赠30万元,缴纳税收滞纳金7万元,因意外事故发生的汽车报废损失20万元(未向税务机关报批,但能提供有关证明资料)。核算本年利润总额225万元,弥补上年亏损后,全年应纳税所得额95万元。根据所给资料,依据《外商投资企业和外国企业所得税法》的有关规定,计算并回答下列相关问题: 2005年度该公司应确认的应纳税所得额是()万元。

A. 208.3
B. 419.9
C. 190.3
D. 221.2

Perhaps only a small boy trained to be a wizard at the Hogwarts School of Magic could cast a spell so powerful as to create the biggest book launch ever. Wherever in the World the clock strikes midnight on June 20th, his followers will flock to get their paws on one of more than 10m copies of "Harry Potter and the Order of the Phoenix". Bookshops will open in the middle of the night and delivery firms are drafting in extra staff and bigger trucks. Related toys, games, DVDs and other merchandise will be everywhere. There will be no escaping Potter mania. Yet Mr. Potter’s world is a curious one, in which things are often not what they appear. While an excitable media (hereby including The Economist, happy to support such a fine example of globalization) is helping to hype the launch of J. K. Rowling’s fifth novel, about the most adventurous thing that the publishers have organized is a reading by Ms. Rowling in London’s Royal Albert Hall, to be broadcast as a live web cast. Hollywood, which owns everything else to do with Harry Potter, says it is doing even less. Incredible as it may seem, the guardians of the brand say that, to protect the Potter franchise, they are trying to maintain a low profile. Well, relatively low. Ms. Rowling signed a contract in 1998 with Warner Brothers, part of AOL Time Warner, giving the studio exclusive film, licensing and merchandising rights in return for what now appears to have been a steal: some $ 500,000. Warner licenses other firms to produce goods using Harry Potter characters or images, from which Ms. Rowling gets a big enough cut that she is now wealthier than the queen--if you believe Britain’s Sunday Times rich list. The process is self-generating: each book sets the stage for a film, which boosts book sales, which lifts sales of Potter products. Globally, the first four Harry Potter books have sold some 200m copies in 55 languages; the two movies have grossed over $1.8 billion at the box office. This is a stunning success by any measure, especially as Ms Rowling has long demanded that Harry Potter should not be over-commercialized. In line with her wishes, Warner says it is being extraordinarily careful, at least by Hollywood standards, about what it licenses and to whom. It imposed tough conditions on Coca-Cola,. insisting that no Harry Potter images should appear on cans, and is now in the process of making its licensing programmed even more restrictive. Coke may soon be considered too mass market to carry the brand at all. The deal with Warner ties much of the merchandising to the films alone. There are no officially sanctioned products relating to "Order of the Phoenix"; nor yet for "Harry Potter and the Prisoner of Azkaban", the film of the third book, which is due out in June 2004. Warner agrees that Ms. Rowling’s creation is a different sort of commercial property, one with long-term potential that could be damaged by a typical Hollywood marketing blitz, says Diane Nelson, the studio’s global brand manager for Harry Potter. It is vital, she adds, that with more to come, readers of the books are not alienated. "The evidence from our market research is that enthusiasm for the property by fans is not warning.\ Ms. Rowling’s reading in London’s Royal Albert Hall is mentioned to show

A. publishers are really adventurous in managing the Potter’s business.
B. businesses involved with Potter are moving along in an unusual way.
C. the media are promoting Potter mania more actively than Hollywood.
D. businesses are actually more credible than media in Potter’s world.

St. Paul didn’t like it. Moses warned his people against it. Hesiod declared it "mischievous" and "hard to get rid of it," but Oscar Wilder said, "Gossip is charming." "History is merely gossip," he wrote in one of his famous plays. "But scandal is gossip made tedious by morality." In past time, under Jewish law, gossipmongers might be fined or flogged. The Puritans put them in stocks or ducking stools, but no punishment seemed to have-the desired effect of preventing gossip, which has continued uninterruptedly across the back fences of the centuries. Today, however, the much-maligned human foible is being looked at in a different light. Psychologists, sociologists, philosophers, even evolutionary biologists are concluding that gossip may not be so bad after all. Gossip is "an intrinsically valuable activity," philosophy professor Aaron Ben-Ze’ev states in a book he has edited, entitled Good Gossip. For one thing, gossip helps us acquire information that we need to know that doesn’t come through ordinary channels, such as: "What was the real reason so-and-so was fired from. the office" Gossip also is a form of social bonding, Dr. Ben-Ze’ev says. It is "a kind of sharing" that also "satisfies the tribal need--namely, the need to belong to and be accepted by a unique group." What’s more, the professor notes, "Gossip is enjoyable." Another gossip groupie, Dr. Ronald De Sousa, a professor of philosophy at the University of Toronto, describes gossip basically as a form of indiscretion and a "saintly virtue", by which he means that the knowledge spread by gossip will usually end up being slightly beneficial. "It seems likely that a world in which all information were universally available would be preferable to a world where immense power resides in the control of secrets," he writes. Still, everybody knows that gossip can have its ill effects, especially on the poor wretch being gossiped about. And people should refrain from certain kinds of gossip that might be harmful, even though the ducking stool is long out of fashion. By the way, there is also an interesting strain of gossip called medical gossip, which in its best form, according to researchers Jerry M. Suls and Franklin Goodkin, can motivate people with symptoms of serious illness, but who are unaware of it, to seek medical help. So go ahead and gossip. But remember, if (as often is the case among gossipers) you should suddenly become one of the gossipers instead, it is best to employ the foolproof defense recommended by Plato, who may have learned the lesson from Socrates, who as you know was the victim of gossip spread that he was corrupting the youth of Athens: when men speak ill of thee, so live that nobody will believe them. Or, as Will Rogers said, "Live so that you wouldn’t be ashamed to sell the family parrot to the town gossip.\ We learn from the last paragraph that

A. gossipers will surely become gossipers someday.
B. Socrates was a typical example of a gossiper becoming a gossiper.
C. Plato escaped being a victim of gossip by no gossiping.
D. an easy way to confront gossip when subjected to it is to live as usual.

Like many other aspects of the computer age, Yahoo began as an idea, (1) into a hobby and lately has (2) into a full-time passion. The two developers of Yahoo, David Filo and Jerry Yang, Ph. D candidates (3) Electrical Engineering at Stanford University, started their guide in April 1994 as a way to keep (4) of their personal interest on the Internet. Before long they (5) that their homebrewed lists were becoming too long and (6) . Gradually they began to spend more and more time on Yahoo.During 1994, they (7) yahoo into a customized database designed to (8) the needs of the thousands of users (9) began to use the service through the closely (10) Internet community. They developed customized software to help them (11) locate, identify and edit material (12) on the Internet. The name Yahoo is (13) to stand for "Yet Another Hierarchical Officious Orale", but Filo and Yang insist they selected the (14) because they considered themselves yahoos. Yahoo itself first (15) on Yang’s workstation, "akebono", while the search engine was (16) on Filo’s computer, "Konishiki".In early 1995 Marc Andersen, co-founder of Netscape Communication in Mountain View, California, invited Filo and Yang to move their files (17) to larger computers (18) at Netscape. As a result Stanford’s computer network returned to (19) , and both parties benefited. Today, Yahoo (20) organized information on tens of thousands of computers linked to the web. 17()

A. over
B. away
C. inside
D. beneath

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