问题 问答题

Where one stage of child development has been left out, or not sufficiently experienced, the child may have to go back and capture the experience of it. A good home makes this possible, for example by providing the opportunity for the child to play with a clockwork car or toy railway train up to any age if he still needs to do so. (46)This principle, in fact, underlies all psychological treatment of children in difficulties with their development, and is the basis of work in child clinics.
The beginnings of discipline are in the nursery. Even the youngest baby is taught by gradual stages to wait for food, to sleep and wake at regular intervals and so on. If the child feels the world around him is a warm and friendly one, he slowly accepts its rhythm and accustoms himself to conforming to its demands. (47)Learning to wait for things, particularly for food, is a very important element in upbringing, and is achieved successfully only if too great demands are not made before the child can understand them.
Every parent watches eagerly the child’s acquisition of each new skill — the first spoken words, the first independent steps, or the beginning of reading and writing. (48)It is often tempting to hurry the child beyond his natural learning rate, but this can set up dangerous feeling of failure and states of anxiety in the child. This might happen at any stage. A baby might be forced to use a toilet too early; a young child might be encouraged to learn to read before he knows the meaning of the words he reads. (49)On the other hand, though, if a child is left alone too much, or without any learning opportunities, he loses his natural zest for life and his desire to find out new things for himself.
Learning together is a fruit source of relationship between children and parents. By playing together, parents learn more about their children and children learn more from their parents. Toys and games which both parents and children can share are an important means of achieving this co-operation. Building-block toys, jigsaw puzzles and crossword are good examples.
Parents vary greatly in their degree of strictness or indulgence towards their children. Some may be especially strict in money matters; others are severe over times of coming home at night, punctuality for meals or personal cleanliness. (50)In general, the controls imposed represent the needs of the parents and the values of the community as much as the child’s own happiness and well-being.

答案

参考答案:总体来说,所施行的控制是父母需要的反映,也是社会价值以及孩子自身快乐和幸福的象征。

解析:[要点] 长宾语的翻译
[句法] 简单句。过去分词imposed作主语the controls的定语,翻译时前置。represent之后成分作其宾语,翻译时顺译即可。
[词法] as much as指“和…在程度上等同”。

单项选择题

某卷烟厂为增值税一般纳税人,2009年6月有关业务如下:
(1)进口一批煳丝,成交价格8万元,发生境外运费及保险赞2万元,关税税率为20%,缴纳进口环节税金后海关放行,本月生产A品牌卷烟领用10%。
(2)从农民手中收购烟叶,收购价款20万元、运费3万元,缴纳烟叶税4.4万元,并取得收购凭证和运费发票。从某生产企业购进烟丝。取得的防伪税控系统开具的增值税专用发票上注明金额15万元、税额2.55万元,本月生产A品牌卷烟领用40%。从供销社(小规模纳税人)购进烟丝,取得税务机关代开的增值税专用发票,注明不含税金额4万元,本月生产A品牌卷烟领用20%。
(3)销售给专卖商店A品牌卷烟50标准箱,由于货款回笼及时,根据合同规定,给予专卖商店2%折扣,卷烟厂实际取得不含税销售额245万元;支付销货运费7万元,并取得运费发票。
(4)销售4年前购买的厂房取得销售收入1400万元。该厂房购进价格1000万元,净值800万元,由于购买方未按照合同规定支付价款,取得违约金2万元。
(5)销售自己使用过1年的设备取得销售收入1.5万元,该没备原值3万元。已提折旧1万元;销售不需用的外购材料取得销售收入2.34万元,开具普通发票。
(6)用4标准箱A品牌卷烟换取一台厂部接待用商务用车。
假没外购烟丝没有期初余额,供销社主管税务机关未回函确认其烟丝缴纳消费税情况,A品牌卷烟调拨价200元/条,本月取得韵增值税相关票据均符合规定,并在本月认证抵扣。(已知烟丝的消费税率为30%,甲类卷烟的消费税率为56%加150元/标准箱,乙类卷烟的消费税率为36%加150元/标准箱)
根据上述资料回答下列问题:

该卷烟厂当月应纳消费税( )万元。(不包括进口环节应纳消费税)

A.117.39

B.117.75

C.120.00

D.149.7

单项选择题