问题 单项选择题

Historically, TV’s interest in "green" issues has been limited to the green that spends and makes the world go round. (That, and Martians. ) As for environmentalism, TV is where people watch SUV ads on energy-sucking giant screens that are as thirsty as a Bavarian at Oktoberfest.
But with the greening of politics and pop culture from A1 Gore to Leo DiCaprio to Homer and Marge in The Simpsons Movie—TV is jumping on the biodiesel-fueled bandwagon. In November, NBC (plus Bravo, Sci Fi and other sister channels) will run a week of green-themed episodes, from news to sitcoms. CBS has added a "Going Green" segment to The Early Show. And Fox says it will work climate change into the next season of 24. ("Dammit, Chloe, there’s no time! The polar ice cap’s going to melt in 15 minutes!")
On HGTV’s Living with Ed, actor Ed Begley Jr. offers tips for eco-living from his solar-powered house in Studio City, Calif.-see him energy-audit Cheryl Tiegs! —while Sundance airs its documentary block "The Green. " MTV will set The Real World: Hollywood in a "green" house. Next year Discovery launches 24-hour eco-lifestyle channel Planet Green, a plan validated this spring when the eco-minded documentary Planet Earth became a huge hit for Discovery. "Green is part of [Discovery’ s] heritage," says Planet Green president Eileen O’Neill. "But as pop culture was starting to recognize it, we realized we could do a better job positioning ourselves."
Clearly this is not all pure altruism. Those popular, energy-stingy compact fluorescent bulbs NBC’s owner, General Electric, has managed to sell one or two. "When you have them being a market leader and saying this makes good business sense, people listen to that on (the TV) side," says Lauren Zalaznick, Bravo Media president, who is heading NBC’s effort. And green pitches resonate with young and well-heeled viewers (the type who buy Priuses and $2-a-lb. organic apples), two groups the networks are fond of. NBC is confident enough in its green week’s appeal to schedule it in sweeps.
It’s an unlikely marriage of motives. Ad-supported TV is a consumption medium: it persuades you to want and buy stuff. Traditional home shows about renovating and decorating are catnip for retailers like Lowe’s and Home Depot. Of course, there are green alternatives to common purchases: renewable wood, Energy Star appliances, hybrid ears. But sometimes the greener choice is simply not to buy so much junk-not the friendliest sell to advertisers.
The bigger hurdle, though, may be creative. How the NBC shows will work in the messages is still up in the air. (Will the Deal or No Deal babes wear hemp miniskirts Will the Bionic Woman get wired for solar ) Interviewed after the 24 announcement, executive producer Howard Gordon hedged a bit on Fox’s green promises. "It’ll probably be more in the props. We might see somebody drive a hybrid."
Will it work Green is a natural fit on cable lifestyle shows or news programs—though enlisting a news division to do advocacy has its own issues. But commanding a sitcom like The Office to work in an earnest environmental theme sounds like the kind of high-handed p. r. directive that might be satirized on, well, The Office. Even Begley—formerly of St. Elsewhere—notes that the movie Chinatown worked because it kept the subplot about the water supply in Los Angeles well in the background. "It’s a story about getting away with murder, and the water story is woven in."
Of course, in an era of rampant product placement, there are worse things than persuading viewers to buy a less wasteful light bulb by hanging one over Jack Bauer as he tortures a terrorist. The greatest challenge—for viewers as well as programmers—is not letting entertainment become a substitute for action; making and watching right-minded shows isn’t enough in itself. The 2007 Emmy Awards, for a start, aims to be carbon neutral, solar power, biodiesel generators, hybrids for the stars, bikes for production assistants—though the Academy cancelled Fox’s idea to change the red carpet, no kidding, to green. The most potent message may be seeing Hollywood walk the walk, in a town in which people prefer to drive.

Which of the following best explains the sentence "It’s an unlikely marriage of motives." (para. 5)

A.Ad-supported TV has consistent motives.

B.The main target of ad-supported TV is to persuade viewers to buy more.

C.It’s impossible for TV to readjust its opposing motives.

D.It’s quite difficult for TV to integrate its motives.

答案

参考答案:D

填空题
多项选择题

乙企业为增值税一般纳税人,材料按实际成本核算,适用的增值税税率为17%,2012年3月份发生如下经济业务:
(1)3月1日,建造仓库领用自产产品8万元,该批产品的计税价格为10万元。
(2)3月5日,购入一批原材料,增值税专用发票上注明的材料价款为100万元(不含增值税),增值税税额为17万元。货款已付,材料已验收入库。
(3)3月10日,出售一项商标权,转让收入50万元已存入银行,该项商标权的账面余额为60万元,已累计摊销40万元。适用的营业税税率为5%。
(4)3月15日,购入一办公楼,价款3000万元,款项已由银行支付。
(5)3月16日,出售一台设备,该设备原价120万元,已提折旧50万元,出售价款100万元(不含增值税),增值税销项税额为17万元,收到款项117万元存入银行。
(6)3月20日,销售产品一批,销售收入为300万元(不含税),货款尚未收到,该批产品成本为200万元。
(7)3月22日,销售应交增值税的产品一批给小规模纳税企业,收取款项(价税合计)为58.5万元存入银行收妥,该批产品成本为30万元。
(8)3月25日,购入免税农产品一批作为原材料,价款100万元,规定的扣除率为13%,货物尚未到达,货款已用银行存款支付。
要求:根据上述资料,不考虑其他因素,分析回答下列小题。
(答案中金额单位用万元表示)

根据资料(1),下列说法中正确的是______。

A.建造仓库领用自产产品应确认增值税销项税额

B.建造仓库领用自产产品应确认销售收入

C.建造仓库领用自产产品应将产品成本和增值税销项税额转入在建工程

D.建造仓库领用自产产品应将产品售价和增值税销项税额转入在建工程