New rules and behaviour standards (行为规范) for middle school students came out in March. Middle school is going to use a new way to decide who the top students are. The best students won't only have high marks. They will also be kids who don't dye (染) their hair, smoke or drink. Here are some of the new rules. 

Tell the truth. Have you ever copied someone else's work on an exam? Don't do it again! That's not honest. If you have played computer games for two hours in your room, don't tell your parents that you have done homework.

Do more at school. Good students love animals and care for other people. April is Bird-Loving Month in our country. Is your school doing anything to celebrate? You should join! That way, you can learn more about animals and how to protect them. Have you ever quarreled（吵架）with your teammates when your basketball team lost? Only working together can make your team stronger. Be friendly to the people you are with. Try to think of others, not only yourself.

Be open to new ideas. Have you ever thought that people could live on the moon? Perhaps you'll discover（发现） Earth II someday. Don't look down at anyone. Everyone's ideas are important. You should welcome them, because new ideas make life better for everyone.

Protect yourself. Has someone ever taken money from one of your classmates? Don't let it happen to you. If you have to go home late, you should let your parents know.

Use the Internet carefully. The Internet can be very useful for your studies. But some things on the Internet aren't for kids, so try to look at Web pages that are good for you. You can use the Web for fun or homework.

小题1:According to the passage, which of the following is not true?

A．Take care of yourself when you are out.

B．Tell the truth, even when you are wrong.

C．Keep some animals to protect them.

D．Use the Internet, but keep away from bad thing小题2:The main idea of the fourth paragraph is about         .

A．making the team stronger

B．working together with others

C．being a good friend to others

D．getting on well with others小题3:The passage tells us how to         .

A．be top students

B．do more at school

C．care for others

D．use the Internet

某工业企业为增值税一般纳税人，主要生产矿山机械设备，2006年10月发生如下几笔涉税业务：
(1)2日，购进原材料一批，价款30万元，取得增值税专用发票，发生材料运费500元，取得运费定额发票。
(2)5日，企业接受另一单位捐赠材料一批，价值2万元，取得增值税专用发票，材料尚在运输途中。
(3)6日，企业销售矿山机械设备一批，取得销售收入10万元，由本企业非独立核算车队运输送货上门，取得运费收入0.5万元。
(4)8日，以旧换新销售矿山机械设备一批，旧货作价18万元，实际收到款项40.5万元。
(5)12日，企业采取分期收款方式销售矿山机械设备，应收款项共计14.04万元，双方协定购货方分两次付清全额款项，本月支付50%，下月支付50%货已发出，但购货方称现金流量不足，本月未支付。
(6)18日，仓库管理不善，部分原材料和产成品被盗。企业作分录：
借：待处理财产损溢——待处理流动资产损溢 6.5
贷：原材料 4
库存商品 2.5
经查该企业生产成本明细账中的有关数据，测算出生产成本中已抵扣的外购项目金额占生产成本的比例为80%。
(7)22日，取得甲公司抵付原欠货款的材料一批，取得该公司开具的增值税专用发票，价款8万元。
(8)25日，企业应客户要求特制一台矿山机械设备用于对其出租，每年收取租金4万元，该设备生产成本为25万元。
假设上述增值税专用发票均为防伪税控系统开具的，均已通过认证。
要求：假定企业货物及材料增值税适用增值税税率均为17%，当月增值税专用发票均
已通过认证，上期五留抵税款。根据上述资料计算：
(1)外购原材料可抵扣的进项税额；
(2)接受捐赠的原材料可抵扣的进项税额；
(3)销售产品产生的销项税额；
(4)以旧换新销售方式产生的销项税额；
(5)采取分期收款方式销售货物产生的销项税额；
(6)原材料和产成品被盗应转出的进项税额
(7)取得抵债材料可抵扣的进项税额；
(8)该企业2006年10月份应纳增值税。