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TEXT E Concern with money, and then more money, in order to buy the conveniences and luxuries of modern life, has brought great changes to the lives of most Frenchmen. More people are working than ever before in France. In the cities the traditional leisurely midday meal is disappearing. Offices, shops, and factories are discovering the great efficiency of a short lunch hour in company lunchrooms. In almost all lines of work emphasis now falls on ever-increasing output. Thus the "typical" Frenchman produces more, earns more, and buys more consumer goods than his counterpart of only a generation ago. He gains in creature comforts and ease of life. What he loses to some extent is his sense of personal uniqueness, or individuality. Some say that France has been Americanized. This is because the United States is a world symbol of the technological society and its consumer products. The so-called Americanization of France has its critics. They fear that "assembly-line life" will lead to the disappearancg of the pleasures of the more graceful and leisurely (bout less proiuctive) old French style. What will happen, they ask, to taste, elegance, and the cultivation of the good things in life—to joy in the smell of a freshly picked apple, a stroll by the river, or just happy hours of conversation in a local cafe Since the late 1950’s life in France has indeed taken on qualities of rush, tension, and the pursuit of material gain. Some of the strongest critics of the new way of life are the young, especially university students. They are concerned with the future, and they fear that France isthreatened by the triumph of this competitive, goods-oriented culture. Occasionally, they have reacted against the trend with considerable violence. In spite of the critics, however, countless Frenchmen are committed to keeping France in the forefront of the modern economic world. They find that the present life brings more rewards, conveniences, and pleasures than that of the past. They believe that a modern, industrial France is preferable to the old. Which of the following best states the main idea of the passage
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新民主主义革命时期，中国共产党在处理同资产阶级复杂关系上出现过许多不同的观点。有的认为资产阶级是中国民主革命的主体，必须与其联合：有的认为资产阶级是革命的敌人，要对其进行斗争。毛泽东在《(共产党人)发刊词》中指出：“党员、党的干部、党的组织，他们同资产阶级建立过民族统一战线，又由于这种统一战线的破裂，同大资产阶级及其同盟者进行过严重的武装斗争。中国革命和中国共产党的发展道路，是在同中国资产阶级的复杂关系中走过的。请结合新民主主义革命的历史实际，说明中国共产党在处理同资产阶级关系上所犯的错误以及应该坚持的原则。
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案例分析题上海市一化妆品生产企业，为增值税一般纳税人，2011年度有关生产、经营情况如下：(1)销售成套化妆品30万件，开具增值税专用发票，注明销售额7200万元，销项税额1224万元；销售成套化妆品5万件，开具普通发票，取得销售收入额1404万元，销项税额204万元。本期外购已税化妆品用于连续生产化妆品，取得增值税专用发票已通过认证，发票上注明购货金额2470万元、增值税额419.90万元，每件成套化妆品单位成本90元。(2)接受某单位捐赠原材料一批，取得专用发票上注明货物金额30万元，进项税额5.10万元，专用发票已通过认证。(3)产品销售费用700万元、财务费用300万元、管理费用640万元(其中业务招待费60万元，新产品研究开发费用80万元)。(4)营业外支出科目反映业务如下：通过中国红十字会为红十字事业捐赠款20万元，因排污不当被环保部门罚款0.80万元，8月份发生固定资产意外事故损失35.10万元，10月取得保险公司赔款10万元，财产损失已报主管税务机关，允许税前扣除。(5)投资收益中科目反映业务如下：从境内居民企业(适用20%的税率)分回股息25万元；从境外A国分回股息15万元，A国的所得税税率为20%；国债利息收入10万元；国家发行的金融债券利息收入20万元。(6)2011年12月份购置并实际使用规定的环保专用设备一台，税务机关确定投资额351万元。化妆品消费税税率为30%，城市维护建设税和教育费附加的税率分别为7%和3%，计算结果保留两位小数。根据上述资料和税法有关规定，回答下列问题： 计算应纳税所得额时，准予扣除的公益捐赠为（）万元。
资本成本是公司可以从现有资产获得的、符合投资人期望的最小收益率，也可作为判断投资项目是否可行的取舍标准。( )
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