问题 问答题 简答题

简述一般侵权行为的构成要件。

答案

参考答案:

(1)行为的违法性,指行为人的行为违反了民事法律规范,不为法律所认可。这是承担民事责任的首要条件。

(2)损害事实的存在。损害,是指因一定的行为或者事件使他人受法律保护的财产、人身或其他权利遭受不利益的的一种事实状态。

(3)违法行为与损害事实有因果关系

(4)违法行为有主观上的过错。

单项选择题

完形填空:下面的短文有l5处空白,请根据短文内容为每处空白确定l个最佳选项。

Obesity(肥胖) Causes Global Warming.

The list of ills attributable to obesity keeps growing: Last week, obese people were accused of causing global warming.

This ______(51)comes from Sheldon Jacobson of the University of Illinois, US, and a doctoral student, Laura McLay. Their study ______(52) how much extra gasoline is needed to haul fat Americans around. The answer, they say, is a billion gallons of gas per year. ______(53)

There has been ______(54) for taxes on junk food in recent years. US economist Martin Schmidt suggests a tax on fast food ______(55)to people’s cars. "We tax cigarettes partly because of their health cost," Schmidt said. "Similarly, leading a lazy life style will end ______(56) costing taxpayers more."

US political scientist Eric Oliver said his first instinct was to laugh at these gas and fast food arguments. But such ______(57) are getting attention.

At the US Obesity Society's annual meeting, one person ______(58) obesity with car accident deaths, and another correlated obesity with suicides. No one asked whether there was really a cause-and-effect relationship. " The funny thing was that everyone took it ______(59)." Oliver said.

In a 1960s study, children were ______(60) drawings of children with disabilities and without them, and a drawing of an obese child. They were asked ______(61) they would want for a friend? The obese child was picked last.Three researchers recently repeated the study ______(62) college students. Once again, ______(63) no one, not even obese people, liked the obese person. " Obesity was stigmatized." the researchers said.

But, researchers say, getting______ (64) is not like quitting smoking. People struggle to stop smoking, and, in the end, many succeed. Obesity is different. Science has shown that they have limited personal control over their weight Genes also______ (65) a part.

53.(单项选择题)          

A.turns

B.means

C.says

D.costs

问答题


(要求列出计算步骤,每步骤运算得数精确到小数点后两位。)
某市一家小轿车生产企业为增值税一般纳税人,2009年度当年相关经营情况如下:
(1)外购原材料,取得防伪税控系统开具的增值税专用发票,注明金额5000万元、增值税进项税额850万元,另支付购货运输费用200万元、装卸费用20万元、保险费用30万元;
(2)销售A型小轿车1000辆,每辆含税金额17.55万元,支付销售小轿车的运输费用300万元,保险费用和装卸费用160万元;
(3)销售A型小轿车40辆给本公司职工,以成本价核算取得销售金额400万元;该公司新设计生产B型小轿车5辆,每辆成本价12万元,为了检测其性能,移送至异地分支机构使用。市场上无B型小轿车销售价格;
(4)从废旧物资回收经营单位购入报废汽车部件,取得废旧物资回收经营单位开具的增值税专用发票,注明金额为500万元;另支付运输费用30万元取得运费发票;
(5)将仓库对外出租取得收入120万元,对应的其他业务支出10万;
(6)转让一项自行开发专利技术所有权取得收入1000万元,成本为200万元;
(7)发生业务招待费140万元、技术开发费280万元;其他管理费用1100万元;
(8)发生广告费用700万元、业务宣传费用140万元、展览费用90万元;
(9)向其有业务往来的客户借款支付的利息费用600万元,年利息率为6%,金融机构同期贷款利率为5%;
(10)营业外支出中列支固定资产减值准备50万元,支付给客户的违约金10万;
(11)投资收益科目列支向居民企业投资取得的收益56万元(被投资方税率25%);
(12)已在成本费用中列支的实发工资总额500万元,并按实际发生数列支了福利费105万元,上缴工会经费10万元并取得《工会经费专用拨缴款收据》,职工教育经费支出20万元。
(注:小轿车适用消费税税率9%;B型小轿车成本利润率8%;支付的运费均已取得相应的运费发票;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:

计算该企业2009年实现的销售收入总额;