问题 单项选择题

The road to controlling population growth in the 20th century was paved with good intentions and unpleasant policies that did not work, a new book argues an historian who grew up as the youngest of eight children might well be expected to approach the question of whether the world is overpopulated from an unusual angle. Matthew Connelly, a professor at Columbia University, dedicates his study of those who thought the planet had too many people and tried to do something about it to his parents, "for having so many children".

Yet, he assures the reader, it Was not his personal experience of large families that drew him to the subject. Mr. Connelly’s mentor, Paul Kennedy of Yale University, believed it was necessary to look beyond great-power rivalries to understand the post-cold-war era. In 1994 the pair wrote an article for Atlantic Mouthly arguing that population growth in poor countries, increasing awareness of global economic inequality and the prospect of mass migration could lead to clashes between the West and "the rest".

When, years later, Mr. Connelly began his own book on population growth, he still thought of the topic as a way to offer a broader understanding of world security. He ended up writing a very different-and angry-book, one about people who looked at the human race reproducing itself and saw what a gardener sees when looking at a prize plant: something to be encouraged to bloom in some places and pruned in others.

As the world population soared, the population controllers came to believe they were fighting a war, and there would be collateral damage. Millions of devices were exported to poor countries although they were known to cause infections and sterility. "Perhaps the individual patient is expendable in the general scheme of things," said a participant at a conference on the devices organized in 1962 by the Population Council, a research institute founded by John [D] Rockefeller, "particularly if the infection she acquires is sterilizing but not lethal. "

Furthermore, statistical estimates suggest that as much as 90% of the reason that women have families of a particular size is simply because that is the number of children they want. Where women gained education and rights, birth rates fell. As with reproduction itself, for people to become less fruitful, desire must precede performance.

Which one of the following is NOT true about Matthew Connelly()

A. He is the youngest of 8 children in the family and grew up to be an historian

B. He is expected to address the population problem from a different perspective

C. His personal experience of large families is the reason why he wants to do research in population

D. He wants to dedicate his research to his parents

答案

参考答案:C

解析:

细节题;我们首先根据题目中的定位信息“Matthew Connelly”从原文中寻找相关信息,同时我们需要借鉴4个选项涉及的内容进行查读。A选项在原文中有直接涉及,B选项的“from a different perspective”和原文的“from an unusual angle”属于同义表达,C选项和原文的“it was not his personal experience of large families that drew him to the subject”说法相反,是我们需要的答案。D选项是对原文的“dedicates his study of those who thought the planet had too many people and tried to do something about it to his parents”的主干部分的论述,也是符合原文信息的。

单项选择题
问答题

企业从事白酒生产销售业务,2005年9月份发生下列业务:

(1) 购进粮食白酒30吨,每吨买价1万元,白酒入库,取得税控系统开具的增值税专用发票。

(2) 向小规模纳税人购进粮食100吨,普通发票上注明的价格20万元,粮食入库,支付运费5万元,收到该纳税人开给的普通发票,但未收到运输业发票。

(3) 领用上述粮食100吨连同上月向粮油公司购进粮食37.6万元发运给外单位加工成粮食白酒100吨,对方共收取加工费10万元,受托方垫付辅助材料5万元,均收到专用发票,白酒入库。受托方同类产品单位售价120万元。

(4) 拿出委托加工收回的粮食白酒50吨在组成计税价格基础上加价20%对外出售,款已收到。

(5) 自产薯类白酒100吨,每吨成本价9000元,每吨销售价18000元,本月售出80吨。用自己的—卡车运去,收取运费10万元,装卸费17000元。

(6) 本月用外购粮食白酒20吨连同领用自产薯类白酒20吨勾兑成低度白酒100吨出售,每吨售价3万元,随货销售酒坛10万元单独计价核算;另外,收取押金5.85万元单独核算。

(7) 企业将购进粮食白酒10吨连同自产薯类白酒10吨,发给职工作为福利(成本利润率5%)。

(8) 拿出自产薯类白酒10吨抵偿债务15万元。 假定以上购销价格都为不含增值税,取得的增值税专用发票均通过税务机关的认证。

要求:按下列顺序回答问题:

计算该企业9月份应纳消费税总额。