问题 名词解释

弹性基础梁

答案

参考答案:是指直接以垫层顶为底模板的弹性梁。

单项选择题


某大型百货商场为增值税一般纳税人,2008年9月发生如下业务:
(1)首饰柜台以旧换新销售金首饰,实际收到零售收入12万元,旧金首饰扣减了零售收入2万元。
(2)商场超市销售各类水果蔬菜取得含税销售收入5万元,销售其他食品取得含税销售收入60万元。
(3)商场家电部以分期收款方式批发销售一批进口家电,合同规定不含税销售额300万元,约定本月15日收回货款的70%,剩余款项10月15日收回,商场本月15日收到约定款项后,按全额开具了防伪税控系统增值税专用发票;还以旧换新销售家电,实际收到零售收入90万元,已扣减旧货物收购价格5万元。
(4)商场品牌区受托代销(符合税法规定条件)服装,按本月代销零售收入的3%向委托方收取手续费1.8万元。
(5)外购商品:取得经认证的防伪税控系统增值税专用发票上注明销售额360万元(商品已付款 70%);取得未经认证的防伪税控系统增值税专用发票上注明销售额140万元,本月售出70%。
(6)从小规模生产企业处购买商品,取得税务机关代开的专用发票和普通发票上注明的销售额分别为80万元、30万元;商场超市外购免税农产品,收购凭证上注明收购价格6万元。
(7)国庆节前将经销的小家电发给员工每人一件,购进成本共计12万元,零售价共计15万元;又向某孤儿院赠送童装一批,购进成本1万元,零售价1.5万元。
(8)有10台上月售出的彩电,因质量问题顾客要求退货(原零售价每台0.3万元),商场已将彩电退回厂家(原购进的含税价格每台0.25万元),并已取得厂家开出的红字专用发票。
(9)购进8台税控收款机,取得增值税专用发票注明价款20万元,增值税3.4万元。
要求,根据增值税纳税申报表的口径:

计算该企业当月应纳增值税额( )万元。

A.9.02

B.12.05

C.12.15

D.16.56

阅读理解

阅读理解

     Batteries can power anything from small sensors to large systems.While scientists are finding ways to

make them smaller but even more powerful, problems can arise when these batteries are much larger

and heavier than the devices themselves.University of Missouri(MU) researchers are developing a

nuclear energy source that is smaller, lighter and more efficient.

    “To provide enough power, we need certain methods with high energy density (密度) .”said

Jae Kwon,assistant professor of electrical and computer engineering at MU.“The radioisotope

(放射性同位素)battery can provide power density that is much higher than chemical batteries.”

     Kwon and his research team have been working on building a small nuclear battery,presently the

size and thickness of a penny,intended to power various micro/nanoelectromechanical

systems(M/NEMS) .Although nuclear batteries can cause concerns,Kwon said they are safe.

    “People hear the word‘nuclear'and think of something very dangerous.”he said.“However, nuclear

power sources have already been safely powering a variety of devices, such as pacemakers,space

satellites and underwater systems.”

     His new idea is not only in the battery's size, but also in its semiconductor(半导体) .Kwon's battery

uses a liquid semiconductor rather than a solid semiconductor.

    “The key part of using a radioactive battery is that when you harvest the energy, part of the radiation

energy can damage the lattice structure(晶体结构)of the solid semiconductor.”Kwon said.“By using a

liquid semiconductor, we believe we can minimize that problem.”

     Together with J .David Robertson, chemistry professor and associate director of the MU Research

Reactor, Kwon is working to build and test the battery.In the future, they hope to increase the battery's

power,shrink its size and try with various other materials.Kwon said that the battery could be thinner

than the thickness of human hair.

1 .Which of the following is true of Jae Kwon?________

    A. He teaches chemistry at MU.

    B .He developed a chemical battery.

    C .He is working on a nuclear energy source.

    D .He made a breakthrough in computer engineering.

2 .Jae Kwon gave examples in Paragraph 4________.

    A .to show chemical batteries are widely applied

    B .to indicate nuclear batteries can be safely used

    C .to describe a nuclearpowered system

    D .to introduce various energy sources

3 .Liquid semiconductor is used to________.

    A .get rid of the radioactive waste

    B .test the power of nuclear batteries

    C .decrease the size of nuclear batteries

    D .reduce the damage to lattice structure

4 .According to Jae Kwon,his nuclear battery________.

    A .uses a solid semiconductor

    B .will soon replace the present ones

    C .could be extremely thin

    D .has passed the final test