西部地区某鼓励类国有企业2005年1～11月份实现应纳税所得额400万元，11月末增值税留抵税额2万元，12月份生产经营如下： (1)进口材料一批，货值折合人民币100万元，包装箱费用2万元，海运费8万元，关税率7%； (2)国内采购材料一批，增值税发票注明价款300万元，增值税51万元，采购运费2万元，装卸费0.4万元； (3)出口销售产品5套，FOB价格折合人民币300万元，该产品生产成本40万元／套； (征税率17%，退税率13%)； (4)当期管理费账户列支管理费90万元，其中有职工家庭财产保险10万元，职工误餐费5万元，当年新产品开发费用在本月汇集合计20万元(上年16万元)； (5)当期销售费用账户列支费用80万元，其中有给本单位雇员佣金20万元； (6)在国内销售产品4套，不含税价格350万元，该产品生产成本50万元／套； (7)从境外分回税后利润12万元，已在境外交纳过所得税3万元； 假定企业实际工资开支与国家规定标准相符，要求按顺序计算： (1)该企业当期进口环节税金； (2)该企业当期应抵扣的进项税总和； (3)当期应纳的增值税； (4)当期应退增值税； (5)当期企业销售总成本； (6)当年应纳税所得额； (7)当年度应纳的企业所得税。

Personal computers are used by one person at a time. The largest personal computer, or PCS, can fit on a (1) . Some of these (2) have more than one microprocessor. (3) the primary processor, which is a general-purpose device, a PC may have one or more processors to (4) special kinds of work. Some machines, (5) , have maths processors, others have graphics processors to help process photographs and other illustrations. Still others have (6) processors.
Office workers also use PCS that are not (7) to a network. These machines are used for (8) tasks as word processing, performing financial calculations, and organizing and (9) bodies of information called databases. People use PCS at (10) for some of the same kinds of tasks. They use word processing programs for (11) Communication, financial software for household budgets. Individuals also use their home computers to play (12) and to communicate (13) the internet.
Small, portable PCS are (14) with people who often work away from their desks. The (15) include laptop computers, which can be (16) on the lap; notebook computers, which are about the (17) of a loose leaf notebook; and palmtop, or handheld computers, which can be operated while (18) in the hand. Laptop and notebook computers have the same (19) as desktop computers. Palmtop computers have less power but still (20) some advanced capabilities. For example, they can process household financial data.

二、完形填空

A．satisfied

B．helpful

C．welcomed

D．popular