题目内容

Twins often show great ______, but these twins are an exception.

A. likelihood
B. resistance
C. resemblance
D. contradiction

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消除贫困是当代世界的重大课题。发达国家应该从提供资金、减免债务、转让技术、平等贸易等方面,支持和帮助发展中国家振兴经济,提高人民生活水平,这也符合发达国家的长远利益,各国经济共同增长和普遍繁荣,是人类努力的方向。

In 1885 Owen Wister (1850~1938) recorded that "it won’t be a century before the West is simply the true America, with thought, type, and life of its own" and he wanted "to be the hand that once, for all, chronicled and laid bare the virtues and the vices of this extraordinary phase of American social progress." He never became that self-envisioned Tolstoi of the old West, but in 1902 The Virginian was published. It won instant success and skyrocketed its author to fame. It is still the most popular "Western" novel ever published and the master design for the fiction of the Wild West.The Virginian established a literary form, a formula popularly known as "horse opera", whose conventions, cliches, and values have reappeared in novels and short stories, in movies and television serials, ever since. The romantic cowboy is the hero and gentleman, one of those "good men in the humbler walks of life", who sees through shams, defends justice and a lady’s honor, shoots it out with the villain and conquers evil. Because of The Virginian, Wister created a character who is the original type for the Western folk hero. He represents the embodiment of certain American ideals--a man who is equal to all occasions, who shows independence of action, a man who keeps his word who is "a broad-guage fellow living among narrow-guage folk". But the literary device and cowboy code which Wister established dictated that the hero must kill the bad man. This necessity for sanctioning murder and romanticizing of the cowboy as a gentleman prohibited The Virginian and the genre it created from becoming serious fiction, or even an authentic product of the western experience. Instead of achieving his ambition, therefore, Wister gave us a sort of American folk epic, the cowboy story. Owen Wister believed ()

A. the way of life in the West in 1885 was a passing phase
B. the cowboy in 1885 symbolized the typical American male
C. the West would be always isolated from the rest of the country by its moral code
D. none of these

企业销售商品时应在将所有权凭证或实物交给对方时确认收入。( )

A. 对
B. 错

华海公司为增值税一般纳税人,2007年8月发生以下业务: (1)从农业生产者手中收购粮食40吨,每吨收购价3000元,共计支付收购价款120000元。企业将收购的粮食从收购地直接运往异地的某酒厂生产加工白酒,酒厂在加工过程中代垫辅助材料款15000元。白酒加工完毕,企业收回白酒时取得酒厂开具的增值税专用发票,注明加工费30000元、增值税额5100元,加工的白酒当地无同类产品市场价格。另外,上月该公司还向农民收购药材一批,本月将收回的药材批发售出,取得不含税销售额260000元。另外支付给运输单位的销货运输费用12000元,取得普通发票。 (2)购进保健品一批,取得增值税专用发票,注明金额450000元、增值税额 76500元;支付给运输单位的购货运输费用22500元,取得普通发票。本月将已验收入库货物的80%零售,取得含税销售额585000元,20%用作本企业集体福利。 (3)购进大豆一批,作为原材料,取得增值税专用发票,注明金额160000元、增值税额27200元,材料验收入库。本月生产加工一批新产品450件,每件成本价380元(无同类产品市场价格),全部售给本企业职工,取得不含税销售额171000元。月末盘存发现上月购进的原材料被盗,金额50000元(其中含分摊的运输费用4650元)。 (4)销售使用过的摩托车4辆,取得含税销售额25440元。另外,发生逾期押金收入12870元。 (白酒的消费税税率为10%) 要求: (1)计算业务(1)中酒厂应代收代缴的消费税。 (2)计算业务(1)中应缴纳的增值税。 (3)计算业务(2)中应缴纳的增值税。 (4)计算业务(3)中应缴纳的增值税。 (5)计算业务(4)中应缴纳的增值税。

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