问题 单项选择题

已知一个关系数据库的模式如下:market(mno,mname,city)、item(ino,iname, type,color)、sales(mno,ino,price),其中,market表示商场,它的各属性依次为商场号、商场名和所在城市;item表示商品,它的各属性依次为商品号、商品名、商品类别和颜色; sales表示销售,它的各属性依次为商场号、商品号和售价。

查询长沙每个商场都销售,且售价均超过3000元的商品的商品号和商品名的SQL语句为:

SELECT ino, iname FROM item

WHERE (24)

(SELECT* FROM market

WHERE (25) AND NOT EXISTS

(SELECT*FROM sales

WHERE (26) AND price>3000))

查询在不同的商场中最高售价和最低售价之差超过100元的商品的商品号、其最高售价和最低售价的SQL语句为:

SELECT ino, MAX(price), MIN(price)FROM sales

(27) HAVING MAX(price)-MIN(price)>100

(24)处填()。

A.EXISTS

B.NOTEXISTS

C.IN

D.NOTIN

答案

参考答案:B

单项选择题

The fridge is considered a necessity. It has been so since the 1960s when packaged food first appeared with the label: "store in the refrigerator. "
In my fridgeless fifties childhood, I was fed well and healthy. The milkman came daily, the grocer, the butcher, the baker, and the ice cream man delivered two or three times a week. The Sunday meat would last until Wednesday and surplus bread and milk became all kinds of cakes. Nothing was wasted, and we were never troubled by rotten food. Thirty years on, food deliveries have ceased, fresh vegetables are almost unobtainable in the country.
The invention of the fridge contributed comparatively little to the art of food preservation. A vast way of well tried techniques already existed—natural cooling, drying, smoking, salting, sugaring, bottling…
What refrigeration did promote was marketing—marketing hardware and electricity, marketing soft drinks, marketing dead bodies of animals around the globe in search of a good price.
Consequently, most of the world’s fridges are to be found, not in the tropics where they might prove useful, but in the wealthy countries with mild temperatures where they are climatically almost unnecessary. Every winter, millions of fridges hum away continuously, and at vast expense, busily maintaining an artificially cooled space inside an artificially heated house—while outside, nature provides the desired temperature free of charge.
The fridge’s effect upon the environment has been evident, while its contribution to human happiness has been insignificant. If you don’t believe me, try it yourself, invest in a food cabinet and turn off your fridge next winter. You may miss the hamburgers, but at least you’ll get rid of that terrible hum.

Who benefited the least from fridges according to the author

A.Inventors
B.Consumers
C.Manufacturers
D.Traveling salesmen

问答题

设在经济特区的某外商投资企业(先进技术企业),注册资本3000万元(中方与外方的资本比例为6:4),经营期限15年。1996年7月投产,1996~2004年的生产经营情况见下表:
金额单位:万元

年度199619971998199920002001200220032004
获利情况50-30+20-307060100120150
该企业适用的增值税税率17%,企业所得税税率15%(本题不考虑地方所得税)。经主管税务机关核准,将执行税收优惠的时间从1997年起计算。2001年以后该企业被继续认定为先进技术企业。
2005年经营情况如下:
(1)销售产品取得销售收入5000万元,其他业务收入300万元;
(2)全年应扣除的销售(经营)成本4800万元,发生与生产经营有关的交际应酬费30万元,新产品技术开发费70万元(2004年新产品技术开发费为50万元),已据实扣除;
(3)向关联企业借款2000万元用于生产经营,期限6个月,利率6%(同期银行贷款利率 5%),利息费用60万元已扣除;
(4)在“营业外支出”账户中,列支发生的通过民政局向灾区捐赠50万元,直接向某学校捐赠20万元;
(5)该企业的外国投资者将2005年应分得的税后利润的80%,用于再投资增加本企业的注册资本金(经营期限10年)。
要求:按下列顺序回答问题:
(1)计算1996~2004年该企业应缴纳的企业所得税总和;
(2)计算2005年所得税前应扣除的交际应酬费;
(3)计算2005年所得税前应扣除的新产品技术开发费(含加扣部分);
(4)计算2005年所得税前应扣除的利息费用;
(5)计算2005年所得税前应扣除的营业外支出金额;
(6)计算2005年该企业应缴纳的企业所得税;
(7)计算外国投资者再投资应退回的企业所得税(退税比例40%)。