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甲、乙两个企业均为增值税一般纳税人,乙企业为生产企业,甲为商业企业。所售货物均使用17%的税率。2006年9月发生如下业务: 甲企业采用分期收款方式批发商品取得收入600万元(不含税),合同规定9月和10月分两期等额支付。9月份因购货方资金紧张,未付款,而是开来1张等额商业票据。销售给消费者取得销售收入234万元。 乙企业售给甲商场一批货物,采用委托银行收款方式结算,货物已经发出并办妥托收手续,开具的专用发票上注明的销售额300万元,税金为51万元。甲商场尚未付款。乙企业当月购进一批生产用原材料,已支付货款和运费,取得的增值税专用发票注明的销售额 100万元,税金17万元,尚未到货。乙企业购进一批纪念品取得的专用发票上注明的销售额为5000元,税金850元,其中一部分在节日时发给本厂职工,价值4000元,另一部分赠送给客户,价值1000元。因质量问题,甲商场退回上月从乙厂的进货50件,每件不含税价格为400元。退货手续符合规定。 根据上述资料回答下列问题: 甲企业9月份的进项税额为( )万元。

A. 51
B. -0.34
C. 47.6
D. 50.66

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患者,女性,36岁,因咽痛服磺胺药后,舌背起疱,破溃后疼痛难忍,进食受限。以往曾有类似病史。检查:舌背黏膜表面可见0.8cm×1.2cm界限清楚的糜烂面,表面有黄色假膜,渗出较多。 下列实验室检查对确诊最有帮助的是

A. 血常规及分类
B. 血沉
C. 出凝血时间
D. 嗜酸性粒细胞直接计数
E. 血清钙

The ups and downs of life may seem to have no predictable plan. But scientists now know there are very definite patterns that almost all people share. Even if you’’ve passed some of your "prime", you still have other prime years to experience in the future. When are you smartest From 18 to 25, according to I. Q. scores; but you’’re wiser and more experienced with increasing age. You’’re sharpest in your 20’’s. But your I. Q. for other tasks climbs. Your vocabulary at age 45, for example, is three times as great as when you graduated from college. At 60, your brain possesses almost four times as much information as it did at age 21. When are you happiest You have the best physical sense of yourself from 15 to 24; the best professional sense from 40 to 44. Before age 24, we believe that our happiest years are yet to come; over 30, we believe that they’’re behind us. A National Health Survey agrees: After age 30, we become more realistic and do not view happiness as a goal in itself. If we maintain our health, achieve professional and emotional goals, happiness will follow. When are you most creative Generally between 30 and 39, but the peak varies with different professions. Mozart wrote a symphony by age eight, and Mendelssohn composed his best known work at 17, but most of the great music was written by men between 33 and 44. Though the peak in most fields comes early, creative people continue to produce quality work throughout their lives. For the "well-conditioned mind" , there is no upper limit. There are many ways to take happiness with us in our lives EXCEPT FOR_________.

A. maintaining our health
B. achieving professional goals
C. achieving emotional goals
D. being smart and sharp

红星酒厂为增值税一般纳税人,以生产粮食白酒为主。2006年10月份购销业务如下: 外购业务: (1)从县粮库购进玉米一批,取得增值税专用发票注明税款为39000元,货物已验收入库; (2)外购低值易耗品一批,取得增值税专用发票上注明价款10000元,税额为1700元,货物已验收入库; (3)从农业生产者手中收购玉米100000元,开具收购专用发票,货物已验收入库; (4)从小规模纳税人购进机器修理用配件5000元; (5)购进煤炭100吨,增值税专用发票注明价款12000元,税额为1560元; (6)外购生产用机器设备一台,价款1200000元,增值税专用发票注明的税额为 204000元。销售业务: (1)销售给某批发站散装白酒200吨,不含税销售额600000元; (2)销售给某批发企业55度瓶装白酒25吨,每吨3456元,不含税销售额86400元; (3)销售给消费者个人39度散装白酒2000斤,每斤含税价2元,计4000元;瓶酒2箱,每箱40斤,含税价120元,计240元; (4)没收2000年包装物押金11700元; (5)本月销售白酒共收取包装物押金2340元。 根据上述业务回答下列问题: 本月应纳增值税税额为( )元。

A. 55686
B. 62234
C. 64592
D. 62384

Information channeling is undergoing remarkable progress in various sectors of society in industrial activities, public services and, more recently, in daily living.In the sector of industrial activities, automation is continuing with the aim of increasing productivity--introduction of computers for process control by the manufacturing industry, and introduction of numerically controlled machine tools, industrial robots, computer-aided design systems and, more recently, flexible manufacturing system by processing and assembling industries.(46) Meanwhile, in offices rapid office automation is presently in progress, stimulated by the popular acceptance of computerized systems, expansion of communications networks and the remarkable technological progress achieved in related equipment such as Japanese word processors. Rapid automation and efficiency improvement are also being achieved in the sector of commodity distribution through the introduction of advanced point of sales systems.Information channeling is being utilized actively in the field of public services. (47) For example, large capacity computers were introduced from an early stage for the control of railway trains and for extending seat reservation services, and more recently diagnostic systems utilizing computers have become commonplace in medical care. (48) To cope with the steady shift toward an aging society, research is in progress to develop technologies related to medical information systems with the aim of improving efficiency in medical services. Regarding education, computerized systems including the CAI (computer assisted instruction) system and CMI (computer managed instruction) system are presently being put to trial operation.In the sector of administration, efficiency of clerical work is being improved through the introduction of computers, and huge volumes of administrative data are more recently being stored in data base systems. (49) In the wake of these moves, computers have become indispensable for advancing large-scale R&D (research and development) projects as in connection with space development and atomic power development, and also in the field of basic research in life science.Daily living is also a sector in which information channeling is taking firm root. (50) To cope with civilian needs for more convenience in home living and in order to meet the needs raised by growing diversification of lifestyle, active research is presently in progress to develop and commercialize new media incorporating sophisticated data processing functions for use in addition to existing media involving the television, radio and telephone. In concert, research is being directed at developing technologies related ’to automation in the home. To cope with the steady shift toward an aging society, research is in progress to develop technologies related to medical information systems with the aim of improving efficiency in medical services.

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