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甲企业为某市一家酒厂，乙企业为一家大型批发企业，甲、乙均为增值税一般纳税人，2008年10月，甲、乙企业发生下列经营业务：(1) 甲企业的购进业务外购原材料，取得防伪税控增值税专用发票，注明金额200万元、增值税34万元，运输途中发生损失5%，经查属于非正常损失。外购酒精，取得防伪税控增值税专用发票，注明金额40万元、增值税6.8万元，本月生产领用其中的70%用于勾兑生产白酒。向农民收购一批免税农产品，收购凭证上注明买价40万元，支付运输费用3万元，取得运费结算单据：购进后将其中的60%用于企业职工食堂。购进一批桌椅赠送给希望小学，取得防伪税控增值税专用发票，注明金额4万元、增值税0.68万元。(2) 甲企业的销售业务向某商贸企业销售白酒80吨，取得不含税销售额400万元，并负责运输，收取运费35万元、装卸费1.44万元、建设基金1万元。销售干红酒 15吨，取得不含税销售额150万元。将10吨不同度数的粮食白酒组成礼品盒销售，取得不含税销售额120万元。采用分期收款方式向乙企业销售白酒 16吨，合同规定不含税销售额共计80万元，本月收取60%的贷款，其余货款于下月10日收取，由于本月资金紧张，经协商，本月收取不含税货款30万元，甲企业按收到的货款开具防伪税控增值税专用发票。(3) 乙企业的购进业务除采用分期付款方式从甲企业购进白酒16吨外，乙企业另从国外进口50箱(标准箱，下同)卷烟，支付价款50万元，支付到达我国输入地点起卸之前运费及保险费共计8万元，关税税率20%。购进其他商品取得防伪税控增值税专用发票，注明金额150万元、增值税25.5万元。(4) 乙企业的销售业务10月5日向有长期购销关系的客户赊销白酒18吨，不含税价款108万元，约定10月18日付款，30日客户将款项支付给乙企业，另支付延期付款利息0.468万元。销售其他商品取得不含税销售额400万元。(5) 乙企业的其他业务向供货方收取依据销售数量计算的平销返利收入79.56万元，开具普通发票。本月取得的相关票据符合税法的规定，均在本月认证并申报抵扣。根据上述资料和税法的有关规定，回答下列问题。 2008年10月甲企业应纳增值税（）万元。
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D Korean culture(韩国文化)is really exciting right nOW．The Korean Wave is sweeping Asian countries including China。Young people are going crazy(疯狂的)about Korean TV plays，Korean pop songs，taekwondo and the Korean language． The Korean Wave started a few years ago with the TV series Winter Sonata．This love story is still popular．People，especially girls，hke the beautiful story and good—looking actors(演员)like Bae Yong Jun． In the music world Korean girls are making themselves heard in China．You can often find big Korean names l／ke Baby"Cox,S．E．S and Finkle at the top of the Chinese music charts(排行榜)． The Korean Wave has also make young people want to try the clothes and hairstyles of pop stars，too．Not only that．Now some girls in China are having plastic surgery(整容)to change the way they look．People say some beautiful Korean stars have had plastic surgery．These stars don’t make plastic surgery look shameful(丢面子的) . Are all the faces of beautiful Korean girls not realFind out for yourself when you next visit South Korea． The Korean Wave refers to(指) （） ．
1.越来越多的博物馆现在免费向公众开放，目的是……2. 有人认为这样做会带来一些问题3. 在我看来Free Admissions to Museums
Kimiyuki Suda should be a perfect customer for Japan’s car-makers. He’s a young, successful executive at an Internet-services company in Tokyo and has plenty of disposable (1) . He used to own Toyota’s Hilux Surf, a sport utility vehicle. But now he uses (2) subways and trains. " It’s not inconvenient at all," he says. (3) , "having a car is so 20th century. "Suda reflects a worrisome (4) in Japan; the automobile is losing its emotional appeal, (5) among the young, who prefer to spend their money on the latest electronic devices. (6) minicars and luxury foreign brands are still popular, everything in between is (7) . Last year sales fell 6.7 percent, 7.6 percent (8) you don’t count the mini-car market. There have been (9) one-year drops in other nations: sales in Germany fell 9 percent in 2007 (10) a tax increase. But experts say Japan is (11) in that sales have been decreasing steadily (12) time. Since 1990, early new-car sales have fallen from 7.8 million to 5.4 million units in 2007.Alarmed by this state of (13) , the Japan Automobile Manufacutures Association (JAMA) (14) a comprehensive study of the market in 2006. It found that a (15) wealth gap, demographic (人中结构) changes and (16) lack of interest in cars led Japanese to hold their (17) longer, replace their cars with smaller ones (18) give up car ownership altogether. JAMA (19) a further sales decline of 1.2 percent this year. Some experts believe that if the trend continues for much longer, further consolidation (合并) in the automotive sector is (20) . 14（）
Kimiyuki Suda should be a perfect customer for Japan’s car-makers. He’s a young, successful executive at an Internet-services company in Tokyo and has plenty of disposable (1) . He used to own Toyota’s Hilux Surf, a sport utility vehicle. But now he uses (2) subways and trains. " It’s not inconvenient at all," he says. (3) , "having a car is so 20th century. "Suda reflects a worrisome (4) in Japan; the automobile is losing its emotional appeal, (5) among the young, who prefer to spend their money on the latest electronic devices. (6) minicars and luxury foreign brands are still popular, everything in between is (7) . Last year sales fell 6.7 percent, 7.6 percent (8) you don’t count the mini-car market. There have been (9) one-year drops in other nations: sales in Germany fell 9 percent in 2007 (10) a tax increase. But experts say Japan is (11) in that sales have been decreasing steadily (12) time. Since 1990, early new-car sales have fallen from 7.8 million to 5.4 million units in 2007.Alarmed by this state of (13) , the Japan Automobile Manufacutures Association (JAMA) (14) a comprehensive study of the market in 2006. It found that a (15) wealth gap, demographic (人中结构) changes and (16) lack of interest in cars led Japanese to hold their (17) longer, replace their cars with smaller ones (18) give up car ownership altogether. JAMA (19) a further sales decline of 1.2 percent this year. Some experts believe that if the trend continues for much longer, further consolidation (合并) in the automotive sector is (20) . 7（）
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