问题 阅读理解

A study of art history might be a good way to learn more about a culture than is possible to learn in general history classes. Most typical history courses concentrate on politics, economics, and war. But art history focuses on much more than this because art reflects not only the political values of a people, but also religious beliefs, emotions, and psychology. In addition, information about the daily activities of our ancestors — or of people very different from our own — can be provided by art. In short, art expresses the essential qualities of a time and a place, and a study of it clearly offers us a deeper understanding than can be found in most history books.

In history books, objective(客观的) information about the political life of a country is presented; that is, facts about politics are given, but opinions are not expressed. Art, on the other hand, is subjective(主观的): it reflects emotions and opinions. The great Spanish painter Francisco Goya was perhaps the first truly “political” artist. In his well-known painting The Third of May, 1808, he criticized the Spanish government for its misuse of power over people. Over a hundred years later, symbolic images were used in Pablo Picasso’s Guernica to express the horror of war. Meanwhile, on another continent, the powerful paintings of Diego Rivera, Jose Clemente Orozco, and David Alfaro Siqueiros — as well as the works of Alfredo Ramos Martinez — depicted these Mexican artists’ deep anger and sadness about social problems.

In the same way, art can reflect a culture’s religious beliefs. For hundreds of years in Europe, religious art was almost the only type of art that existed. Churches and other religious buildings were filled with paintings that depicted people and stories from the Bible.  Although most people couldn’t read, they could still understand biblical stories in the pictures on church walls.  By contrast, one of the main characteristics of art in the Middle East was (and still is) its absence of human and animal images. This reflects the Islamic belief that statues are unholy(不圣洁的).

1. More can be learned about a culture from a study of art history than general history because art history ____________.

A. shows us the religious beliefs and emotions of a people in addition to political values

B. provides us with information about the daily activities of people in the past

C. gives us an insight into the essential qualities of a time and a place

D. all of the above

2. Art is subjective(主观的) in that _________.

A. a personal and emotional view of history is presented through it

B. it can easily rouse our anger or sadness about social problems

C. it will find a ready echo in our hearts     

D. both B and C

3. Which of the following statements is true according to the passage?

A. Unlike Francisco Goya, Pablo Picasso and several Mexican artists expressed their political opinions in their paintings.

B. History books often reveal the compilers’ political views.

C. Religious art remained in Europe for centuries the only type of art because most people regarded the Bible as the Holy Book.

D. In the Middle East even today you can hardly find any human and animal figures on palaces or other buildings.

4. The passage mainly discusses __________.

A. the difference between general history and art history     

B. the making of art history  

C. what we can learn from art      

D. the influence of artists on art history

5. It may be concluded from this passage that __________.

A. Islamic artists have had to create architectural decoration with images of flowers or geometric forms

B. history teachers are more objective than artists

C. it is more difficult to study art history than general history

D. people and stories from the Bible were painted on churches and other buildings in order to popularize the Bible

答案

小题1:D

小题2:A

小题3:D

小题4:C

小题5:A

问答题
问答题

某市一家办公设备制造公司为增值税一般纳税人。2010年相关生产、经营资料如下:

(1)公司坐落在某市区,全年实际占用土地面积共计140000平方米,其中:公司办的职工子弟学校占地10000平方米、幼儿园占地4000平方米、非独立核算的门市部占地6000平方米、职工宿舍占地40000平方米、生产经营场所占地80000平方米;

(2)公司上年末结转到本年度的固定资产原值共计5200万元,其中:房产原值3200万元,机器设备原值2000万元。7月1日将房产原值200万元的仓库出租给某商场存放货物,出租期限2年,共计租金48万元。签订合同时预收半年租金12万元,其余的在租用期的当月收取;

(3)年终实现不含税销售额9000万元,取得送货的运输费收入46.8万元;购进原材料,取得增值税专用发票,注明购货金额2400万元、进项税额408万元;支付购货的运输费50万元,保险费和装卸费30万元,取得运输公司及其他单位开具的普通发票;

(4)应扣除的销售产品成本5500万元;

(5)发生销售费用1200万元,其中:含广告宣传费800万元;

(6)发生财务费用320万元,其中:1月1日向企业借款,借款200万元,借期1年,支付利息费用20万元,同期银行贷款的年利息率为5%;

(7)发生管理费用960万元(不包括有关税金),其中:含业务招待费140万元,新产品开发费用80万元;

(8)全年计入成本、费用中的实发工资总额2300万元,并按实发工资规定的比例计算提取了2%的职工工会经费(实际拨缴40万元)、2.5%的职工教育经费(实际发生额57.5万元);职工福利费没有计提,按实际发生额300万元计入了成本、费用;

(9)8月因管理不善发生材料被盗,经税务机关核定库存外购原材料损失50万元,10月取得了保险公司赔款10万元;9月通过教育部门向义务教育捐款8万元,10月直接向某老年服务机构捐款5万元。

(说明:城镇土地使用税每平方米单位税额4元;房产税计算余值时的扣除比例为25%,不考虑印花税。)

要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

计算该公司2010年应缴纳的增值税;