题目内容
Around 120 years ago, Ebbinghaus began his study of memory. He (1) on studying how quickly the human mind can remember (2) . One result of his research is known as the total time hypothesis (假设), which simply means the amount you learn (3) on the time you spend trying to learn it. This can be taken as our first rule of learning.Although it is usually true that studying for four hours is better than studying for one, there is still the question of how we should use the four hours. For example, is it better to study for four hours (4) or to study for one hour a day for four days in a (5) The answer, as you may have (6) , is that it is better to spread out the study times. This (7) through which we can learn more (8) by dividing our practice time, is known as the distribution of practice effect. Thus, (9) .But we’re not finished yet. We haven’t considered how we should study over very short periods of time. (10) . Should you look at the same word in rapid succession, or look at the word and then have some delay before you look at it again(11) . 10（）
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某公司2008年10月发生下列业务：(1) 将1楼门店出租给甲企业作网吧，取得租金收入40000元。(2) 将闲置的办公室提供给社区作为社区儿童阅览室，出租价格为每月20000元。(3) 该公司所属商店(小规模纳税人)销售商品取得销售收入价税合计62400元，购进货物支付货款51000元，支付运费2000元。购买税控收款机，取得普通发票注明支付价税合计金额2340元。(4) 从汽车贸易公司购进一辆轿车，取得增值税专用发票，注明金额200000元、增值税34000元，另向保险公司支付保险费6000元，向车辆登记管理机关支付车辆牌照费200元。(5) 开办中医按摩室，取得收入100000元，本月向国外派中医按摩师提供按摩服务，取得收入240000元。(6) 举办文化讲座取得门票收入150000元：支付场租20000元、劳务费10000元。(7) 2006年11月以本公司原值为4000000元的房产作抵押，向某商业银行贷款2400000元，贷款期限2年，年利率5%，该房产购入价为3600000元，购入后发生装修等其他费用共计400000元。合同规定，抵押期间该房产由银行使用，公司不再支付利息。贷款本月底到期，公司无力偿还贷款，经双方协商，银行将所抵押的房产收归已有，核定房产价值为4500000元，银行向该公司支付了补价2100000元。(8) 该公司保龄球馆本月开业，并成立顾客会员俱乐部，向会员收取会费400000元，本月保龄球馆经营收入200000元，发生经营支出80000元。(9) 转让土地使用权，取得转让收入8000000元，转让时发生相关税费128000元；取得该土地使用权时支付土地出让金5600000元、相关税费 200000元。根据上述资料和税法的有关规定，回答下列问题。 根据税法的相关规定，该公司发生的上述业务的税务处理，正确的有（）。
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) . 13（）
某日化企业（地处市区）为增值税一般纳税人，2008年8月发生如下业务：（1）与甲企业（地处县城）签订加工合同，为甲企业加工一批化妆品，甲企业提供的原材料成本20万元，加工结束后开具增值税专用发票，注明收取加工费及代垫辅助材料价款共计8万元、增值税136万元。（2）进口一批化妆品作原材料，支付货价60万元、国外采购代理人佣金3万元，支付进口化妆品运抵我国输入地点起卸前的运输费用及保险费共计9万元，支付包装劳务费1万元，关税税率为20%；支付海关监管区至公司仓库运费2万元，其中运输费用1.5万元、装卸费0.3万元、建设基金0.2万元，取得运费发票，本月生产领用进口化妆品的80%。（3）将护肤品和化妆品组成成套化妆品销售，某大型商场一次购买240套，该日化企业开具增值税专用发票，注明金额48万元，其中包括护肤品18万元，化妆品30万元。（4）销售其他化妆品取得不含税销售额150万元。（5）将成本为1.4万元的新研制的化妆品赠送给消费者使用。 本月取得的相关票据均符合税法规定，并在本月认证抵扣。根据上述资料回答下列问题。 2008年8月该企业国内销售环节应纳增值税（）万元。
某日化企业（地处市区）为增值税一般纳税人，2008年8月发生如下业务：（1）与甲企业（地处县城）签订加工合同，为甲企业加工一批化妆品，甲企业提供的原材料成本20万元，加工结束后开具增值税专用发票，注明收取加工费及代垫辅助材料价款共计8万元、增值税136万元。（2）进口一批化妆品作原材料，支付货价60万元、国外采购代理人佣金3万元，支付进口化妆品运抵我国输入地点起卸前的运输费用及保险费共计9万元，支付包装劳务费1万元，关税税率为20%；支付海关监管区至公司仓库运费2万元，其中运输费用1.5万元、装卸费0.3万元、建设基金0.2万元，取得运费发票，本月生产领用进口化妆品的80%。（3）将护肤品和化妆品组成成套化妆品销售，某大型商场一次购买240套，该日化企业开具增值税专用发票，注明金额48万元，其中包括护肤品18万元，化妆品30万元。（4）销售其他化妆品取得不含税销售额150万元。（5）将成本为1.4万元的新研制的化妆品赠送给消费者使用。 本月取得的相关票据均符合税法规定，并在本月认证抵扣。根据上述资料回答下列问题。 2008年8月该企业国内销售环节应纳消费税（）万元。
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