问题 单项选择题

1953年首创了用套管针、导丝和导管经皮股动脉插管作血管造影方法的医师为()

A.古巴学者Farinas

B.瑞典学者Jonsson

C.瑞典学者AkeGilund

D.日本学者山田龙作

E.瑞典学者Sven-IvarSeldinger

答案

参考答案:E

问答题

深发集团下属有甲、乙、丙三个全资的子公司,2009年7月三个公司的经营情况分别如下:
(1) 甲企业为增值税一般纳税人,2009年7月发生了以下与消费税相关的业务:
①进口钢材一批,关税完税价格200万元,其中关税105万元,适用25%的消费税税率。
②委托加工应税化妆品一批,发出材料成本150万元,支付加工费70万元,该化妆品消费税税率为30%。
③将公司自己生产的产品作为福利发放,产品成本130万元,市场上同类商品的售价是170万元。该产品适用6%的消费税税率。
④企业因生产A产品领用外购的应税消费品B物资,B物资期初库存量的买价是60万元,本期购入B物资的买价是220万元,期末库存B物资的买价是70万元,B物资的消费税税率为25%。生产的A产品全部出售,共500箱,每箱应征消费税0.03万元,每箱含增值税售价2.34万元。A产品消费税税率30%。
(2) 乙企业是一家宾馆,2009年7月收入组成如下:
①住宿收入及向顾客出售纪念品收入共138万元。
②娱乐城向顾客收取的烟酒饮料收入81万元,台位费收入35万元,点歌费收入14万元。
(住宿收入营业税税率5%,小规模纳税人出售商品增值税征收率为4%)
(3) 丙企业为生产性增值税一般纳税人,适用17%的税率,2009年7月发生下列相关业务:
①为生产购进材料,增值税专用发票注明买价2000万元,增值税340万元,款已付,材料已入库并被领用。
②本期领用的材料,部分用于生产应交增值税的产品项目,部分用于生产免交增值税的产品项目,但该企业未能准确加以区分。本月全部销售额共4600万元,销项税额510万元,其中免交增值税项目的销售额共1610万元。
③为生产购进免税粮食,买价300万元,普通发票注明运费,粮食已入库,款尚未支付。
要求:根据以上资料分别计算:
(1) 甲企业应交的消费税。
(2) 乙企业应交的营业税。
(3) 丙企业应交的增值税。

单项选择题

Americans are often contrasted with the rest of the world in terms of material possessions. We are accused of being materialistic, gadget crazy. And, as a matter of fact, we have developed material things for some very interesting reasons. Lacking a fixed class system and having all extremely mobile population, Americans have become highly sensitive to how others make use of material possessions. We use everything from clothes to houses as a highly evolved and complex means of ascertaining each other’s status. Ours is a rapidly shifting system in which both styles and people move up or down. For example:
The Cadillac (卡迪拉克) ad men feel that not only is it natural but quite insightful of them to show a picture of a Cadillac and a well-turned out gentleman in his early fifties opening the door. The caption (标题) underneath reads, "You already know a great deal about this man. "
Following this same pattern, the head of a big union spends an excess of $100, 000 furnishing his office so that the president of United States Steel cannot look down on him. Good materials, large space, and the proper surroundings signify that the people who occupy the premises (建筑物及其周围所属土地) are solid citizens, that they are dependable and successful.
The French, English, and the Germans have entirely different ways of using their material possessions. What stands for the height of dependability and respectability with the English would be old-fashioned and backward to us. The Japanese take pride in often inexpensive but tasteful arrangements that are used to produce the proper emotional setting.
Middle East businessmen look for something else-family, connections, friendship. They do not use the furnishings of their office as part of their status system; nor do they expect to impress a client by these means or to fool a banker into lending more money than he should. They like good things, too, but feel that they, as persons, should be known and not judged solely by what the public sees.
One of the most common criticisms of American relations abroad, both commercial and governmental, is that we usually think in terms of material things. "Money talks," says the American, who goes on talking the language of money abroad, in the belief that money talks the same language all over the world. A common practice in the United States is to try to buy loyalty with high salaries. In foreign countries, this maneuver almost never works, for money and material possessions stand for something different there from they do in America.

The example of "Cadillac ad" is used to illustrate that ______.

A. Americans all like Cadillac
B. Americans have a rapidly shifting system
C. Americans judge a person by his material possessions
D. Americans make the best use of their material possessions