问题 单项选择题

某盐场2003年4月发生下列业务:生产液体盐580000吨,当月销售430000吨;本月以外购的液体盐100000吨用于生产固体盐70000吨,全部对外销售;以自产的液体盐 50000吨加工生产固体盐36000吨,当月全部对外销售,取得不含税销售收入315000元,合同规定,货款分三个月等额收回,本月实际收到1/4的货款。该盐场资源税适用税额:液体盐3元/吨,固体盐25元/吨,外购液体盐资源税适用税额5元/吨。该企业本月应纳资源税( )元。

A.3940000

B.2840000

C.3440000

D.2765000

答案

参考答案:B

填空题 案例分析题
单项选择题

In the United States, older people rarely live with their adult children. But in many other cultures children are expected to care (1) their aged parents. In some parts of Italy, the percentage of adult children who (2) with their parents (3) 65 to 70 percent. In Thailand, too, children are expected to take care of their elderly parents; few Thai elderly live (4) . What explains these differences in living arrangements (5) cultures Modernization theory (6) the extended family household to low levels of economic development. In traditional societies, the elderly live with their children in large extended family units for economic reasons. But with modernization, children move to urban areas, leaving old people (7) in (8) rural areas. Yet modernization theory cannot explain why extended family households were never common in the United States or England, or why families in Italy, which is fully modernized, (9) a p tradition of intergenerational living. Clearly, economic development alone cannot explain (10) living arrangements. Another theory associated intergenerational living arrangements with inheritance patterns. In some cultures, the stem family pattern of inheritance (11) . (12) this system, parents live with a married child, usually the oldest son, who then (13) their property when they die. The stem family system was once common in Japan, but changes in inheritance laws, (14) broader social changes brought (15) by industrialization and urbanization, have (16) the (17) .In 1960 about 80 percent of Japanese over 65 lived with their children; by 1990 only 60 percent did-a figure that is still high (18) U.S. standards, but which has been (19) steadily. In Korea, too, traditional living arrangements are (20) : the percentage of aged Koreans who live with a son declined from 77 percent in 1984 to 50 percent just 10 years later. Although most elderly Koreans still expect to live with a son, their adult children do not expect to live with their children when they grow old.

15()

A.off

B.up

C.around

D.about