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A公司是一家盈利企业，2006年1月发生下列业务： (1)启用总账、现金账、银行存款账、应收应付款账、资本账、固定资产账、成本账、费用账等等共12本； (2)接受现金捐赠50000元； (3)受赠货物一批，取得对方开具的增值税发票，注明价款100000元，增值税17000元，A公司自行支付运费3000元将该货物运到厂区； (4)与B企业签订以货易货合同，用30万货物和10万人民币换入B企业40万元货物，实际执行时没有完全履行该合同，只实现了30万元货物互换； (5)租入小工具一批，使用一个月，租赁合同注明工具价值共50000元，租金400元； (6)向银行签订流动资金借款合同，最高限额40万元，当月实际履行20万元； (7)与C企业签订加工合同，合同注明由A公司负责购入主要材料100000元并收取加工费4000元(均含增值税)，交货时C公司向A企业收取上述款项； (8)与D企业签订加工合同，合同注明由D企业购入提供主要材料120000元，A公司收取加工费5000元，代垫辅料1000元(均不含增值税)； 要求：计算A公司应纳印花税。

答案

参考答案：(1)其他账簿印花税＝11×5＝55(元)(2)记载资金的账册印花税＝[50000+(100000+17000)]×(1－33%)×0.5‰ ＝111890×0.5‰＝55.95(元)(3)以货易货合同印花税＝(30万元+40万元)×0.3‰＝210(元)(4)租赁合同印花税＝400×1‰＝0.4＜1，按1元贴花(5)流动资金借款合同按限额贴花＝40万×0.05‰＝20(元)(6)与C企业加上合同印花税＝100000×0.3‰+4000×0.5‰＝32(元)(7)与D企业加工合同印花税＝(5000+1000)×0.5‰＝3(元)

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Today we launch UNICEF’s annual flagship report: "The State of the World’s Children 2009", which this year focuses on maternal and newborn health. The report shows that more must be done to addressmaternal and newborn health to help save and improve the lives of millions of children and their families.[TONE]∥[TONE]
Every year, more than 500,000 women die as a result of pregnancy or childbirth complications. Around 70,000 of these deaths are among girls and young women 15 to 19. This is not only a tragic personal loss forthe family, but it also leaves a long-term impact on the health and well-being of children and the developmentof communities and countries. Around 99 per cent of maternal deaths take place in the developing worldwhere having a child remains among the most serious health risks for women. Twenty one per cent ofmaternal deaths take place in just three countries: the Democratic Republic of Congo, Ethiopia and Nigeria.[TONE]∥[TONE]
In Niger, the country with the highest lifetime risk of maternal mortality, 1 in 7 women will die fromcomplications related to pregnancy or giving birth. The comparable risk in the developed world is 1 in 8,000.Since 1990, complications related to pregnancy and childbirth have taken the lives of an estimated 10 millionwomen. That is equal to around 20 per cent of the total population of South Africa. In addition, every year,some 4 million newborns die within the first 28 days of life from largely preventable causes. That is about40 per cent of all under-five deaths every year. The burden is disproportionately heavy in Africa and Asia.Ninety five per cent of maternal deaths occur in Africa and Asia combined and 90 per cent of newborn deathsoccur in Africa and Asia. [TONE]∥[TONE]
The good news is that between 1995 and 2005 skilled birth attendant coverage increased from 54 percent to 62 per cent in the developing world. During the same period ante-natal care rose from 60 percent to75 per cent. Yet around 50 million births in the developing world or about 40 per cent of all births remainwithout skilled health personnel. [TONE]∥[TONE]

And girls must go to school. Women who are educated are more likely to be healthy and to give birth to healthy babies who will survive and grow into adulthood. Educating girls and young women is one ofthe most powerful ways of breaking a vicious cycle of poverty and creating a Supportive environment formaternal and newborn health. [TONE]∥[TONE] At the household level, awareness needs to be increased about the importance of recognizing danger signs and ensuring that care for the woman or infant is sought right away. Changes must also be made at thecommunity level to address issues such as infrastructure and financial resources to ensure access to healthcare. And finally, health workers must be available, trained, and have the appropriate equipment. [TONE]//[TONE]
Progress has been made in reducing child mortality but much more must be done especially inaddressing maternal and newborn health. The world must approach this task with a shared sense ofurgency and a collaborative response. Results will be measured in lives saved and lives improved. Thankyou. [TONE]∥[TONE]
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纵隔囊肿，可选择下列哪些检查()

A．胸部X线正侧位拍片

B．超声扫描

C．胸部CT

D．放射性核素I扫描

E．诊断性放射治疗
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