问题 材料分析题

浩源发明的“带自动伸缩挡雨板的公共汽车”,使浩源成为全国唯一的一位因一项发明赢得五个国家级大奖的小科学家,该作品被放在北京的宋庆龄故居永久展出。当记者让他谈谈今后的打算时,他只是淡淡地说:现在进行的发明活动还都只是特长、爱好,首先要把基础知识打牢固了,一定要与众不同才能取胜。

因此,有人说,积累知识比培养创新能力更为重要。你的观点是什么呢?

_______________________________________________________________________________

答案

二者都非常重要。

(1)提高创新能力,有所发明和创造,是一个人走向成功的通行证。

(2)创新没有捷径,知识是创新的前提。先有“厚积”,而后才能“薄发”。只有当知识积累到一定量的时候,灵感才可能在某一外界因素的刺激下迸发。知识越丰富,基础打得越牢固,创新的机会就越多。如果没有丰富的知识积累,即使有很聪颖的天资,也只能浑然不觉地让创新机遇从眼皮下溜走。我们应该从现在做起,学好各方面的科学文化知识,全面提高自身素质,为创新奠定坚实的基础。

阅读理解

阅读理解。

     When I enrolled at Pepperdine University in 1974, my mother exercised her parental right to

express her worry at my departure. I responded with typical teenage indifference and ignorance.

"Mom , I'm only an hour away. What's the bit deal?" "You just wait until you have one of your own,"

she cried ."Then you'll know what I'm feeling." It has been a little more than a month since my daughter

Devin moved into her dorm at Occidental college, and life as I know it has come to an end. Or that's

what it feels like. Mom, you were right.

     The nest's empty loneliness is almost unbearable. Why does it hurt so bad? Science has an answer:

We are social mammals who experience deep attachment to our fellow friends and family, an evolutionary

throwback to our Paleolithic(旧石器时代的)hunter-gatherer days of living in small bands. Bonding

unified the group, aiding survival in harsh climates and against unforgiving enemies. Attachment between

parents and offspring assured that there is no one better equipped to look after the future survival of

your genes than yourself.

     The empty-nest syndrome is real, but there is good news for this and all forms of loss and grief.

According to Harvard psychologist Daniel Gilbert, we are not very good at forecasting our unhappiness. Most of us think that we would be miserable for a very long time. Gilbert calls this the durability bias,

an emotional misunderstanding.

     The durability bias and the failure to recognize the power of our emotional immune systems lead us

to overestimate how depressed we will feel and for how long, and to underestimate how quickly we

will get rid of it and feel better.

     For me, taking the long view helps. How long? Deep time. Evolutionary time, in which 6,895 days

represent a mere 0.000000005% of the 3.5 billion year history of life on Earth.

     Each of us parents makes one small contribution to the evolutionary importance of life's continuity

from one generation to the next without a single gap, an unbroken link over the eons(永久).

1. What message does the author want to express by telling us her experience in the first paragraph?

A. The empty-nest syndrome is really hard for old parents to bear.

B. All people should learn to love their parents no matter how old they are.

C. A person will not understand his parents ? love until he has his own child.

D. The love parents give to children is selfless and should be respected.

2. According to Daniel Gilbert, the empty-nest syndrome is         .

A. caused by our emotional misunderstanding

B. not a real problem but in our imagination

C. the result of overestimating our happiness

D. from our emotional immune systems

3. The author gets herself out of the empty-nest syndrome by holding a positive idea that        .

A. she can go to see her daughter regularly when she misses her

B. her daughter will one day come back to her after graduation

C. her daughter will understand her when she has her own children

D. the departure from her daughter is much shorter than the history of life on Earth

4. What kind of role do parents play in the human history, according to the last paragraph?

A. They cultivate talents for the development of history.

B. They help keep the life's continuity without a broken link.

C. They accelerate the evolutionary pace of the human beings.

D. They point a right way for the next generation to develop themselves

单项选择题

陈某2007年初成立了个人独资企业,2008年营业收入为200万元,营业成本为130万元,营业税、城市维护建设税及教育费附加为11万元,期间费用为79万元,亏损20万元。
当年陈某请某税务师事务所对该个人独资企业进行检查,发现该企业当年存在以下问题:
(1)营业外支出中包括企业为陈某读MBA的支付学费2万元,家庭日常生活开支1.5万元;
(2)销售费用中包括广告费20万元、业务宣传费支出15万;管理费用中包括业务招待费10万元;
(3)当年该企业和陈某家庭共用价值45万元的轿车一辆,无法划分清楚使用范围,该企业会计账簿未计提该轿车的折旧,税务机关根据当地情况允许其按年计提折旧40%在税前扣除;残值率为t0%,折旧年限5年;
(4)财务费用中向非金融机构借款100万元,利率为10%,利息支出10万元全都计入了费用,在申报时已经税前扣除(金融机构同类、同期贷款利率为8%);
(5)陈某个人取得国债利息收入1.2万元,购买某境内上市公司股票获得分红1万元;
(6)已经计入成本费用的工资总额26万元(其中包括陈某的工资6万元;6名从业人员工资20万元),计提并上缴的工会经费0.4万元;计提职工福利费3万元,未实际发生;计提职工教育经费0.5万元,实际发生职工教育经费0.5万元。
根据上述资料和税法有关规定,回答下列问题:

计算该个人独资企业应缴纳的个人所得税为( )万元。

A.1

B.0.46

C.2

D.0.80