问题 单项选择题

It’s seven weeks into the new year. Do you know where your resolution is If you’re like millions of Americans, you probably vowed to lose weight, quit smoking and drink less in the new year. You kicked off January with a commitment to long-term well-being--until you came face-to-face with a cheeseburger. You spent a bundle on a shiny new gym pass. Turns out, it wasn’t reason enough for you to actually use the gym.

People can make poor decisions when it comes to health--despite their best intentions. It’s not easy abiding by wholesome choices (giving up French fries) when the consequences of not doing so (heart disease) seem so far in the future. Most people are bad at judging their health risks: smokers generally know cigarettes cause cancer, but they also tend to believe they’re less likely than other smokers to get it. And as any snack-loving dieter can attest, people can be comically inept at predicting their future .behavior. You swear you will eat just one potato chip but don’t stop until the bag is empty.

So, what does it take to motivate people to stick to the path set by their conscious brain How can good choices be made to seem more appealing than bad ones The problem stumps doctors, public-health officials and weight-loss experts, but one solution may spring from an unlikely source. Meet your new personal trainer: your boss.

American businesses have a particular interest in personal health, since worker illness costs them billions each year in insurance claims, sick days and high staff turnover. A 2008 survey of major US employers found that 64% consider their employees’ poor health decisions a serious barrier to affordable insurance coverage. Now some companies are tackling the motivation problem head on, using tactics drawn from behavioral psychology to nudge their employees to get healthy.

"It’s a bit paradoxical that employers need to provide incentives for people to improve their own health," says Michael Follick, a behavioral psychologist at Brown University and president of the consultancy Abacus Employer Health Solutions.

Paradoxical, maybe, but effective. Consider Amica Mutual Insurance, based in Rhode Island. Arnica seemed to be doing everything right: it boasts an on-site fitness center at its headquarters. It pays toward Weight Watchers and smoking-cessation help, gives gift cards to reward proper prenatal care and offers free flu shots each year. Still, in the mid-2000s, about 7% of the company’s insured population, including roughly 3 100 employees and their dependents, had diabetes. "We manage risk. That’s our core business," says Scott Boyd, Amica’s director of compensation and benefits. But diabetes-related claims from Arnica employees had doubled in four years. "We thought, OK," Boyd says now, "we have to manage these high-risk groups a little better.

Which of the following would be the best title for the text()

A. Making Good Health Easy

B. Cost of Losing Weight

C. Difficulties in Dieting

D. Advantages of Healthy Diet

答案

参考答案:A

解析:

[解题思路] 文章主旨题通常是对全篇内容的综合考查。本文前五段都是在寻找更好的办法使健康变得容易,因此[A]很好地概括了全文内容。[B]并不是文章主要涉及的内容。虽然寻找健康饮食存在困难,但本文主要是在寻求办法,故排除[C]。[D]偏离了主题。

单项选择题
问答题

北京市区某化妆品有限公司为增值税一般纳税人,2006年l0月发生以下各项业务:
(1)从国外进口一批化妆品,成交价1380000元、相关费用20000元,支付货物进口后的保险费用20000元。在白海关运往单位的途中,意外损失了35%的化妆品,已经申报了保险赔偿。
(2)以价值80000元的原材料委托东城区其他厂加工化妆品,取得专用发票上注明的加工费55000元,受托方按规定代收代缴了税金。
(3)当月委托B公司代销A化妆品,发出货物,不含税售价为1500000元。
(4)当月企业为修建浴室耗用材料,领用上月购进修理备件材料20万元。其中运费成本为2.8万元。
(5)从农民手中购入玉米,作为本企业的原料,收购凭证注明支付价款100000元;直接运往某个体户处加工成酒精,加工后支付不含税加工费4万元,取得专用发票。收回后全部销售,取得含税收入352152元。
(6)销售B产品21500件,不含税单价58元,发生运费支出2000元,装卸费支出500元,取得了国有运输企业开具的运费发票;将1000件B产品用于公益性捐赠,营业外支出账户按成本列支公益性捐赠发生额7000元;购进材料,取得防伪税控系统增值税专用发票上注明销售l00000元、增值税税额17000元,该批材料月末未入库;
(7)从一生产企业购进废旧物资,普通发票上注明销售额5850元;
(8)从独立核算的水厂购进自来水,取得增值税专用发票,注明销售额12000元,其中 20%的自来水用于职工浴室。
(9)月底,因资金紧张,经和B公司协商,就代销化妆品事宜,提前支付50%的款项, B已经将转账支票交付该公司。
(本月取得的相关发票均在本月申清并通过认证,进口关税为20%;外省分支机构已经进行税务登汜;进口化妆品全部被化妆品生产车间领用)
要求:按下列顺序回答问题,每问均为共计金额:
(1)计算进口化妆品应缴纳的税金;
(2)计算本月应缴纳的增值税;
(3)计算本月应缴纳的消费税(含受托加工环节但不含进口环节);
(4)计算本月应缴纳的城市维护建设税和教育费附加(含受托加工环节)。