根据消费税法律制度的规定，对下列各项应税消费品，在计算应纳消费税额时采用定额税率从量

Tom, Eric, Tess and Ann are talking about in what way they would like their schools improved. Read the following descriptions (A, B, C and D) and match them with the four opinions.
小题1:Tom: I’d like somewhere to sit and read and enjoy myself.
小题2:Eric: I hope our school can be more comfortable and convenient.
小题3:Tess: I really prefer to have a place to do some exercise after class.
小题4:Ann: I think our school should buy more equipment like computers.

A What I’d most like to have is a little café, where we students can rest and do some reading. At the moment people have to stand in the passage, or even outside and there’s nowhere to buy a drink or something, or read the paper, so people don’t stay in school for long after the lessons finish. I think it would be completely different if they had somewhere to enjoy themselves.	B Our school is big with nice modern buildings and everything, but there is one thing I would really love ---- a gym. We’re right in the middle of a big city and the traffic is very busy, so I find it very difficult to get out to the gym at lunchtime. A gym would be good for the school. If more people went to the gym and did some exercise, they’d probably work better.
C Our school is just uncomfortable in every way. For example, the chairs are really uncomfortable, so the next thing I’d like to do is get some comfortable chairs of good quality. Oh, and the worst thing is that we’re on the fifth and sixth floors of our building, so I’d love to have some lifts put in. Just one little lift would make our lives so much easier.	D Our school has a nice building, and is in a nice part of the city. Unfortunately we haven’t got much equipment, so I’d really like to have a computer room with the Internet available. I think students can learn a lot this way. And I’d like to have VCD sub every classroom instead of tapes. VCDs are so much more interesting for learning a language, I think.