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问题 报关编码

其他酿造及蒸馏过程中的糟粕及残

答案

参考答案：2303300090

解析：

海关商品名称：其他酿造及蒸馏过程中的糟粕及残
海关编码：2303300090
法定单位一：千克
惠税：5%
普税：30%
增值税：13%
监管条件：AB
商检标志：需商检

单项选择题

A、B两家公司属于非同一控制下的独立公司。A公司于2009年7月1日以交易性金融资产作为合并对价取得B公司持有的C公司60%的股权。该交易性金融资产账面价值为1000万元(其中成本为800万元，公允价值变动为200万元)，公允价值为1200万元。C公司2009年7月1日所有者权益为2000万元。A公司由于该项投资计入当期损溢的金额为( )万元。

A．400
B．200
C．0
D．100
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填空题

Some consumer researchers distinguish (1) "rational" motives and "emotional" (or "non-rational") motives. They use the term "rationality" (2) the traditional economic sense that assumes (3) consumers behave rationally when they carefully consider all alternatives (4) choose those that give them the greatest utility (i.e., satisfaction). (5) a marketing context, the term "rationality" implies that the consumer selects goods based (6) totally objective criteria, such (7) size, weight, price, and so on. "Emotional" motives imply the selection of goods (8) to personal or subjective criteria—the desire (9) individuality, pride, fear, affection or status.
The assumption underlying this distinction is (10) subjective or emotional criteria do not maximize utility or satisfaction. (11) , it is reasonable to assume that consumers always attempt to select alternatives that, (12) their view, serve to maximize satisfaction. Obviously, the assessment of satisfaction is a very personal process, based (13) the individual’s own needs as (14) as on past behavioral, social, and learning experiences. What may appear (15) irrational to an outside observer may be perfectly rational (16) the context of the consumer’s own psychological field. For example, a product purchased to enhance one’s self-image (such as a fragrance) is a perfectly rational form of consumer behavior. (17) behavior did not appear rational to the person who undertakes it (18) the time that it is undertaken, obviously he or she would not do it. (19) the distinction between rational and emotional motives does not appear to be warranted.
Some researchers go so far (20) to suggest that emphasis (21) "needs" obscures the rational, or conscious, nature of most consumer motivation. They claim that consumers act consciously (22) maximize their gains and minimize their losses; that they act not (23) subconscious drives but from rational preferences, (24) what they perceive to be (25) their own best interests.
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