问题 填空题

A good translator is by definition bilingual. The opposite is not ______(1) true, however. A born and bred bilingual will still need two__________(2) to become a translator: first, the skills and experience necessary for__________(3); second, knowledge of the field in which he or she will__________(4). The skills and experience for translation include the ability to write ______(5) in the target language, the ability to read and understand the_________(6) language material thoroughly, and the ability to work with the latest__________(7) and communication hardware and software.Does a born and bred bilingual__________(8) a better translator than someone who learned language B later in__________(9) There is no definite answer, but the following issues are important.__________(10), a born and bred bilingual often suffers from not truly knowing __________(11) language well enough to translate, with some even suffering from what __________(12) known as a lingualism, a state in which a person lacks_________(13) full, fluent command of any language. Second, born and bred bilinguals__________(14) don’’t know the culture of the target language well enough to_________(15) top-quality translations, or cannot recognize what aspects of the source language__________(16) its culture need to be treated with particular care, as they_________(17) in a sense too close to the language. And last, they often_________(18) the analytical linguistic skills to work through a sticky text.On_________(19) other hand, the acquired bilingual may not have the same in-depth _________(20) of colloquialisms, slang, and dialect that the born bilingual has. Also, the acquired bilingual will not be able to translate as readily in both directions (from B to language A and A to language B). Finally, born bilinguals often have a greater appreciation of the subtleties and nuances of both their languages than someone who learns their B language later in life can ever hope to have.

答案

参考答案:First

解析:结构搭配。上一句中的“the following issues”是下文可能有列举事物的信号词;而本句(注意很长)后又有second;所以此处答案应为first。

单项选择题
问答题

某商贸企业为增值税一般纳税人,2009年5月初留抵税额8万元。当月发生如下业务:

(1)购进粮食两批:从一般纳税人企业购入,支付金额50万元,从小规模农业生产企业购入40万元,均取得增值税普通发票。购入其他商品支付不含税价款500万元,取得增值税专用发票;

(2)发生的水电费均取得增值税专用发票,自来水公司开具的发票上注明的水费是10万元,供电企业开具的发票上注明的电费是50万元;

(3)因管理不善造成年初所购货物毁损,损失货物的账面成本78万元,其中包含30%的粮食(均为从小规模农业生产企业购入并开具普通发票),剩余的是其他货物,并且在购入时货物发生的运输成本是账面成本的5%;

(4)向一般纳税人销售冰箱500台,开具的增值税专用发票上注明的价款总额为200万元。向小规模纳税人销售货物,开具的普通发票上注明的金额为36万元。向消费者个人销售货物,取得含税收入780万元,其中,销售粮食和植物油的含税收入为60万元;

(5)向老年福利院捐赠电风扇300台,开具的普通发票上注明的金额6万元;

(6)将上月购进的账面成本为58万元的床上用品用于换取家具商品一批,双方均已开具增值税专用发票。已知企业销售床上用品时的成本利润率是35%;

当月取得的增值税专用发票均已通过税务机关认证并申请抵扣。企业发生的运输费用均取得合法的普通发票并依法抵扣进项。

要求:根据上述资料,按下列顺序回答问题,每问均为合计数:

计算业务(1)中可抵扣的进项税额;