(71) A corporation is a legal entity that exists as distinct from the individuals who control and invest in it. (72)As a result, a corporation can continue indefinitely through complete changes of ownership leadership, and staffing. Current owners can sell their holdings to other individuals or, if they die, have their assets transferred to heirs. This is possible because a corporation creates shares of stock that are sold to investors. One strength of the corporate business structure is that stockholders have limited liability, as opposed to the unlimited liability of general partners, so they cannot lose more than their initial investment. (73)Investors may also easily buy and sell stocks of public corporations through stock exchange. (74) By offering stock publicly, a corporation enables anyone with some money to buy the stock and become a part-owner of the company. (75) As a result, corporations can more easily raise capital for business expansion than can sole proprietorships and most partnerships.
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与宫颈癌有关的是
A. EBV
B. HSV-2
C. HIV
D. HTLV-1
E. HBV
某高尔夫球艺有限公司,一般纳税人,下设高尔夫球具生产厂、高尔夫球包厂、高尔夫球生产厂,为国内外客户提供专业的高尔夫个性化产品。本月发生业务如下: (1) 购进原材料一批,取得防伪税控系统开具的增值税专用发票上注明价款230万元;专用发票已经税务机关认证,料已验收入库; (2) 本月销售自产高尔夫球包1850只,每只单价为不含税价格2580元; (3) 本月销售自产高尔夫球,单价每枚不含税3800元,开具增值税专用发票上注明销售数量为3500枚,同时收取包装费11.17万元(开具普通发票); (4) 将自产高尔夫球50枚用于赞助某高尔夫运动场,成本15万元; (5) 受托加工特制高尔夫球一批,委托方提供材料成本10万元,收取不含税加工费5万元,没有同类售价; (6) 委托A市区的B公司仿照境外样式加工高尔夫球一批,送出的材料成本2万元,支付的加工费1万元,B公司没有同类售价;取得委托方开具的防伪税控系统增值税专用发票(已经税务机关认证),货已入库。收回后,直接为某俱乐部提供,收取含税价款 85080元; (7) 将外购高尔夫球握把,用于连续生产高档高尔夫球杆,全部销售给某高尔夫球商业俱乐部价税合计245万元,约定分2期收款,首次支付价款的80%; (8) 将自产高尔夫球和玩具组装成套礼品套装销售,取得含税收入111.7万元; (9) 月末进口高尔夫球一批,关税完税价格20万元,关税税率40%,取得海关开具的完税凭证; (10) 本期支付电费,取得专用发票,注明价款18万元,支付自来水公司水费,取得增值税专用发票,注明价款12万元; (11) 受某高尔夫俱乐部的委托,为其设计高尔夫建筑图纸,取得收入58万元。 (期初外购已税高尔夫球握把的买价127万元;本期购入外购已税高尔夫球握把取得防伪税控系统开具的增值税专用发票上注明的买价118万元,专用发票已经税务机关认证;期末库存外购已税高尔夫球握把买价6万元;高尔夫球及球具的消费税税率为10%,高尔夫球及球具的成本利润率为10%) 根据以上资料回答下列问题: 高尔夫球艺有限公司本期进口业务缴纳的税金为()万元。
A. 8.4
B. 16.40
C. 36.40
D. 36.58
某高尔夫球艺有限公司,一般纳税人,下设高尔夫球具生产厂、高尔夫球包厂、高尔夫球生产厂,为国内外客户提供专业的高尔夫个性化产品。本月发生业务如下: (1) 购进原材料一批,取得防伪税控系统开具的增值税专用发票上注明价款230万元;专用发票已经税务机关认证,料已验收入库; (2) 本月销售自产高尔夫球包1850只,每只单价为不含税价格2580元; (3) 本月销售自产高尔夫球,单价每枚不含税3800元,开具增值税专用发票上注明销售数量为3500枚,同时收取包装费11.17万元(开具普通发票); (4) 将自产高尔夫球50枚用于赞助某高尔夫运动场,成本15万元; (5) 受托加工特制高尔夫球一批,委托方提供材料成本10万元,收取不含税加工费5万元,没有同类售价; (6) 委托A市区的B公司仿照境外样式加工高尔夫球一批,送出的材料成本2万元,支付的加工费1万元,B公司没有同类售价;取得委托方开具的防伪税控系统增值税专用发票(已经税务机关认证),货已入库。收回后,直接为某俱乐部提供,收取含税价款 85080元; (7) 将外购高尔夫球握把,用于连续生产高档高尔夫球杆,全部销售给某高尔夫球商业俱乐部价税合计245万元,约定分2期收款,首次支付价款的80%; (8) 将自产高尔夫球和玩具组装成套礼品套装销售,取得含税收入111.7万元; (9) 月末进口高尔夫球一批,关税完税价格20万元,关税税率40%,取得海关开具的完税凭证; (10) 本期支付电费,取得专用发票,注明价款18万元,支付自来水公司水费,取得增值税专用发票,注明价款12万元; (11) 受某高尔夫俱乐部的委托,为其设计高尔夫建筑图纸,取得收入58万元。 (期初外购已税高尔夫球握把的买价127万元;本期购入外购已税高尔夫球握把取得防伪税控系统开具的增值税专用发票上注明的买价118万元,专用发票已经税务机关认证;期末库存外购已税高尔夫球握把买价6万元;高尔夫球及球具的消费税税率为10%,高尔夫球及球具的成本利润率为10%) 根据以上资料回答下列问题: 高尔夫球艺有限公司本期代扣代交消费税税金为()万元;
A. 1.67
B. 3.47
C. 3.45
D. 0.7
Passage 4 Soccer, game played by two teams on a rectangular(矩形的) field, in which players attempt to knock a round ball through the opponents’ goal, using any part of the body except the hands. Generally, players use their feet and heads as they kick, dribble (带球), and pass the ball toward the goal. One player on each team guards the goal. This player, the goalkeeper, is the only player allowed to touch the ball with the hands. Soccer is a free-flowing game that has relatively few rules and requires little equipment. All that is needed to play is an area of open space and a ball. Much of the world’s soccer is played informally, without field markings or real goals. In many places, the game is played barefoot Using rolled-up rags or newspapers as a ball. Soccer is the world’s most popular sport, played by people of all ages in about 200 countries. The sport has millions of fans throughout the world; Only in the United States is the game referred to as soccer. Outside the United States the sport is commonly called football, or futbol in Spanish-speaking countries, where the game is particularly popular. The official name of the sport is association football. The word soccer is a slang corruption of the abbreviation assoc. The Federation Internationale de Football Association (FIFA) is the worldwide governing body of soccer. FIFA governs all levels of soccer, including professional play, Olympic competitions, and youth leagues. The organization also governs the sport’s premier event, the World Cup, an international competition hem every four years with national teams from 32 countries. What is not the role of FIFA
A. FIFA governs all levels of soccer.
B. FIFA also governs the sport’s premier event, the World Cup.
C. FIFA leads the world of soccer.
D. The World Cup is an international competition held every four years.