某市A机械厂2001年12月经过介绍人刘某介绍，向某市B铸造厂订制车床主构架100套，单价3万元，总价款为300万元。B厂为争取今后的业务发展，与A厂厂长协商一致，在订货合同上订明，B厂给予A厂10%的优惠。2002年1月15日B厂依照合同履行义务，发货至A厂；A厂依照合同通过银行转帐支付了270万元贷款。B厂也作为营业收入的抵减项目记了帐。为酬谢介绍人，B厂付给刘某“好处费”2000元；A厂向刘某支付“介绍费”1000元。两厂又分别将“好处费”、“介绍费”支出入了帐，并代为扣缴了刘某的个人所得税。
试说明在上述行为中，合法行为与违法行为的区别。
参考答案：回扣是一种商业贿赂的不正当竞争行为。回扣的主要特征是在“帐外暗中”给付。折扣和回扣的显著不同在于折扣以明示的方式给付对方，B与A即是，双方都如实入帐。佣金的给付也须以明示方式进行，同时都要如实入帐，A、B即是。
| 完形填空。 Around the world, people have different ideas about what good manners are. When you go to restaurants in different parts of the world, it's 1 to know the right and wrong things to do. For example, in China it's OK to 2 a lot of noise in a restaurant. In fact, if a restaurant isn't noisy and 3 , you may think there's something wrong with it. However, in many western countries, restaurants are 4 places. If a table is too loud, other people who are eating there might even 5 to the owner of the restaurant. Paying the bill is also different from country to country. In China, one person usually pays for 6 . In western countries, one person pays if he or she is entertaining clients, but 7 friends eat together, they usually share the cost. This is called "Going Dutch. "Also, when westerners pay the bill, they usually leave some money for the 8 . This is called "leaving a tip". Leaving a tip is thought to be polite. In the USA, it's 9 to leave tips of 10%, 15%, or 20% of the bill, which is decided by how good the service is. Good waiters can make a lot of money! The way people eat food is different in the world, but you can 10 the same kinds of food in many countries. Chinese and Italian food, for example, are popular all over the world. | |||
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