白色念珠菌形成的孢于是
A.芽生孢子B.孢子囊孢子C.分生孢子D.关节孢子E.有性孢子
参考答案:A
某市卷烟厂为增值税一般纳税人,主要生产A牌卷烟,该品牌卷烟不含税调拨价每标准条60元,最高不含税售价每标准条65元。2009年10月发生如下几笔业务: (1)从烟农手中收购一批烟叶,货物已验收入库,收购价格80000元,支付运费4000元,装卸费500元;从甲卷烟厂购入一批已税烟丝,取得防伪税控系统增值税专用发票,注明销售额400000元、增值税税额68000元,货物已经验收入库;从某供销社购进烟丝,取得防伪税控系统增值税专用发票,注明销售额500000元、增值税税额85000元,货物已经验收入库。 (2)本月购进劳保用品,取得防伪税控系统增值税专用发票,注明销售额68000元、增值税税额11560元,本月生产部门领用劳保用品的 70%。 (3)与某商场签订合同,以本厂生产的30标准箱A牌卷烟与该商场的烟丝交换,卷烟按调拨价确定销售额450000元,烟丝的不含税价格为 500000元,卷烟厂支付了补价,双方均开具了防伪税控系统增值税专用发票。 (4)进口设备一台,到岸价格为51250美元,另外发生安装调试费39000元,关税税率10%;进口一批烟丝,成交价为离岸价格20590美元,发生境外运费及保险费共计3600美元,发生境内运赞2000元,关税税率为25%。上述进口货物缴纳进口环节各项税金后海关放行,并取得完税凭证,境内运费已取得普通货运发票。 (5)将外购烟叶加工成烟丝,成本500000元,本月车间领用其中的80%用于生产A牌卷烟,对外销售8标准箱A牌卷烟,取得不含税销售额 120000元。 (6)向本厂职工销售A牌卷烟600标准条,按成本25200元计入“应付职工薪酬”账户。 (7)以10大箱A牌卷烟抵偿欠外单位的货款。 (8)将以外购烟叶为原料新研制的一种低焦汕卷烟2标准箱在展销会上作为样品,并分送给参展客商,该型号卷烟每大箱实际生产成本为 12000元。 (9)当月销售以外购烟叶、烟丝为原料生产A牌卷烟50标准箱,取得不含税销售额750000元。 本月外购烟丝期初库存成本100000元,期末库存成本154000元。本月取得的相关发票均在当月申请并通过认证,汇率按1美元=8元人民币计算。 根据上述资料回答下列问题: (1)该企业本月应纳进口环节关税税额; (2)该企业本月应纳进口环节消费税税额; (3)该企业本月应纳进口环节增值税税额; (4)该企业当期可抵扣的增值税进项税; (5)该企业当期增值税的销项税; (6)该企业当期应纳的增值税; (7)该企业当期计算消费税的销售额; (8)该企业当期应纳的消费税。
In the coming decades, Europe’s influence on affairs beyond its borders will be sharply limited, and it is in other regions, not Europe, that the 21st century will be most clearly forged and defined. Certainly, one reason for NATO’ s increasing marginalization stems from the behavior of its European members. With NATO, critical decisions are still made nationally; much of the talk about a common defense policy remains just that--talk. There is little specialization or coordination. Missing as well are many of the logistical and intelligence assets needed to project military force on distant battlefields. With the Cold War and the Soviet threat a distant memory, there is little political willingness, on a country-by-country basis, to provide adequate public funds to the military.Political and demographic changes within Europe, as well as the United States, also ensure that the transatlantic alliance will lose prominence. In Europe, the E. U. project still consumes the attention of many, but for others, especially those in southern Europe facing unsustainable fiscal shortfalls, domestic economic turmoil takes precedence. No doubt, Europe’s security challenges are geographically, politically and psychologically less immediate to the population than its economic ones. Mounting financial problems and the imperative to cut deficits are sure to limit what Europeans can do militarily beyond their continent. It is true that the era in which Europe and transatlantic relations dominated U.S. foreign policy is over.