问题 单项选择题

Education is one of the key words of our time. A man, without an education, many of us believe, is an unfortunate victim of unfortunate circumstances deprived of one of the greatest twentieth-century opportunities. Convinced of the importance of education, modern states "invest" in institutions of learning to get back "interest" in the form of a large group of enlightened young men and women who are potential leaders. Education, with its cycles of instruction so carefully worked out, is punctuated by textbooks--those purchasable wells of wisdom--what would civilization be like without its benefits

So much is certain: that we would have doctors and preachers, lawyers and defendants, marriages and births; but our spiritual outlook would be different. We would lay less stress on "facts and figures" and more on a good memory, on applied psychology, and on the capacity of a man to get along with his fellow-citizens. If our educational system were fashioned after its bookless past we would have the most democratic form of "college" imaginable. Among the people whom we like to call savages all knowledge inherited by tradition is shared by all; it is taught to every member of the tribe so that in this respect everybody is equally equipped for life.

It is the ideal condition of the "equal start" which only our most progressive forms of modern education try to reach again. In primitive cultures the obligation to seek and to receive the traditional instruction is binding on all. There are no "illiterates"--if the term can be applied to peoples without a script--while our own compulsory school attendance became law in Germany in 1642, in France in 1806, and in England 1976, and is still non-existent in a number of "civilized" nations. This shows how long it was before we considered it necessary to make sure that all our children could share in the knowledge accumulated by the "happy few" during the past centuries. Education in the wilderness is not a matter of monetary means. All are entitled to an equal start. There is none of the hurry that, in our society, often hampers the full development of a growing personality. There, a child grows up under the ever-present attention of his parents; therefore the jungles and the savages know of no "juvenile delinquency". No necessity of making a living away from home results in neglect of children, and no father is confronted with his inability to "buy" an education for his child.

Notes: juvenile delinquency 青少年犯罪。

The best title for this text is()

A. The Significance of Education

B. Educational Investment and Its Profit

C. Education and Modern Civilization

D. Education: A Comparison of Its Past and Its Present

答案

参考答案:D

解析:

[注释] 全文主旨题。本题问:本文的最好标题是什么这类题每年的考研阅读理解题里都有两题左右。解这类题的技巧是抓住全文的中心内容进行抽象概括。此外,解这类题时要排除太笼统、片面的选项的干扰。本文第1段说明教育的重要性,然后就教育进行今昔对比。故应选[D]。

单项选择题
单项选择题

某金属冶炼联合企业(增值税一般纳税人)2008年4月发生下列业务:
(1)开采铜矿石40000吨。
(2)采用托收承付方式销售铜矿石480吨,每吨不含税售价为150元,货物已发出,托收手续已办妥,货款尚未收到。
(3)销售铜矿石精粉60吨,每吨不含税售价为 1000元,款项已收到;把自产同种铜矿石精粉 56吨用于等价交换原煤,取得原煤专用发票注明价款56000元,该铜矿石原矿与铜矿石精粉的选矿比为1:0.8。
(4)采用分期收款方式向某金属矿石选厂销售铜矿石2400吨,每吨不含税单价155元,价款 372000元,购销合同规定,本月收取二分之一的价款,实际取得不含税价款120000元。
(5)支付水费并取得增值税专用发票,注明的增值税额为15200元,其中的25%用于职工浴池。
(6)购进两辆汽车专门用于运矿石,发票上注明两辆车的增值税额为40000元。
(7)把精选铜矿石精粉14吨(选矿比为1:0.35)赠送给关系单位,该铜矿石精粉没有同种产品的销售价格,但已知每吨成本为520元,成本利润率为10%。
(8)从某超市购进手套、工作服、头盔等劳保用品,专用发票上注明价款为7208元。
(9)从某企业(一般纳税人)购进生产用材料,取得增值税专用发票上注明的税额为14520元。 (本期取得的增值税专用发票均通过认证。该铜矿石资源税额为5.5元/吨)
根据上述资料回答下列问题

当期销项税额为( )元。

A.39840.84

B.39758.94

C.49661.04

D.43614.10