问题 单项选择题

Passage Four

Bringing More Humor and Laughter into Our Lives
在生活中带进更多的幽默和笑声
The sound of roaring laughter is far more contagious than any cough, sniffle, or sneeze. Humor and laughter can cause a domino effect of joy and amusement, as well as set off a number of positive physical effects. Humor and laughter strengthen our immune systems and help us recover from illness, as well as bring joy into our lives. The question is: how do we gain access to this priceless medicine
A good hearty laugh can help
reduce stress
lower blood pressure
elevate mood
boost immune system
improve brain functioning
protect the heart
connect you to others
foster instant relaxation
make you feel good
Humor is a powerful emotional medicine that can lower stress, dissolve anger and unite families in troubled times. Mood is elevated by striving to find humor in difficult and frustrating situations. Laugh at yourselves and the situation helps reveal that small things are not the earth- shaking events they sometimes seem to be. Looking at a problem from a different perspective can make it seem less formidable and provide opportunities for greater objectivity and insight. Humor also helps us avoid loneliness by connecting with others who are attracted to genuine cheerfulness. And the good feeling that we get when we laugh can remain with us as an internal experience even after the laughter subsides.
Mental health professionals point out that humor can also teach perspective by helping patients to see reality rather than the distortion that supports their distress. Humor shifts the ways in which we think, and distress is greatly associated with the way we think. It is not situations that generate our stress, but it is the meaning we place on the situations. Humor adjusts the meaning of an event so that it is not so overwhelming.
Here are some additional things we can do to improve our mood, enjoyment of life and mental health.
Attempt to laugh at situations rather than bemoan them—this helps improve our disposition and the disposition of those around us.
Use cathartic laughter to release pent-up feelings of anger and frustration in socially acceptable ways.
Laugh as a means of reducing tension because laughter is often followed by a state of relaxation.
Lower anxiety by visualizing a humorous situation to replace the view of an anxiety-producing situation
Our work, marriage and family all need humor, celebrations, play and ritual as much as record-keeping and problem-solving. We should ask the questions "Do we laugh together " as well as "Can we get through this hardship together " Humor binds us together, lightens our burdens and helps us keep things in perspective. One of the things that saps our energy is the time, focus and effort we put into coping with life’s problems including each other’s limitations. Our families, our friends and our neighbors are not perfect and neither are our marriages, our kids or our in-laws. When we laugh together, it can bind us closer together instead of pulling us apart.
Remember that even in the most difficult of times, a laugh, or even simply a smile, can go a long way in helping us feel better.
Laughter is a birthright, a natural part of life. The part of the brain that connects to and facilitates laughter is among the first parts of the nervous system to come on line after birth. Infants begin smiling during the first weeks of life and laugh out loud within months of being born. Even if you did not grow up in a household where laughter was a common sound, you can learn to laugh at any stage of life.

What can’t a good hearty laugh help do

A.reduce weight

B.connect you to others

C.lower blood pressure

D.protect the heart

答案

参考答案:A

单项选择题
问答题 简答题

某市大型商贸公司为增值税一般纳税人,兼营商品加工、批发、零售和进出口业务,2014年12月相关经营业务如下:(1)进口化妆品一批,支付国外的买价220万元、购货佣金6万元、国外的经纪费4万元;支付运抵我国海关地前的运输费用20万元、装卸费用和保险费用11万元;支付海关地再运往商贸公司的运输费用8万元、装卸费用4万元和保险费用3万元,已取得海关的完税凭证及相关的增值税专用发票和保险费发票;

(2)受托加工化妆品一批,委托方提供的原材料不含税金额86万元,加工结束向委托方开具普通发票收取加工费和辅助材料的含税金额共计46.8万元,该化妆品商贸公司当地无同类产品市场价格;

(3)收购免税农产品一批,支付收购价款70万元,委托运输企业(小规模纳税人)运输,运输费用为10万元,取得税务机关代开的货运增值税专用发票,当月将收购免税农产品的30%用于公司饮食部;

(4)购进其他商品,取得增值税专用发票,支付价款200万元、增值税34万元,支付不含税运输费用20万元,取得货运增值税专用发票,待货物验收入库时发现短缺商品金额10万元(占支付金额的5%),经查实应由运输单位赔偿;

(5)将进口化妆品的80%重新加工制作成套装化妆品,当月销售给其他商场并开具增值税专用发票,取得不含税销售额650万元;直接销售给消费者个人,开具普通发票,取得含税销售额70.2万元;

(6)销售除化妆品以外的其他非应税消费品商品,开具增值税专用发票,应收不含税销售额300万元,月末前收回全部货款,给所有购货方的销售折扣比例为5%,实际收到金额285万元;

(7)取得化妆品的逾期包装物押金收入14.04万元。(注:关税税率20%,化妆品消费税税率30%;当月购销各环节所涉及到的票据符合税法规定,并经过税务机关认证)。

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。

(1)计算该公司进口环节应缴纳的关税;

(2)计算该公司进口环节应缴纳的消费税;

(3)计算该公司进口环节应缴纳的增值税;

(4)计算该公司委托加工环节应代收代缴的消费税、城市维护建设税、教育费附加和地方教育附加总和;(5)计算该公司国内销售环节应缴纳的消费税总和;

(6)计算该公司国内销售环节实现的销项税额总和;

(7)计算该公司国内销售环节准予抵扣的进项税额总和;

(8)计算该公司国内销售环节应缴纳的增值税;

(9)计算该公司当月应缴纳的城市维护建设税、教育费附加和地方教育附加总和(不包括代扣代缴的部分)。