某个体工商户2011年取得收入总额为50万元;成本费用合计35万元,其中发生的广告费

题型:单项选择题

问题:

某个体工商户2011年取得收入总额为50万元;成本费用合计35万元,其中发生的广告费和业务宣传费为8万元。则该个体工商户当年计算应纳税所得额时准予扣除的广告费和业务宣传费为( )万元。

A.0.5
B.2.25
C.7.5
D.8

考点:会计资格考试初级会计(经济法)初级经济法基础
题型:单项选择题

All the fruit is free. You can eat_____[ ]

A. as many as possible

B. as much as possible

C. as many as possibly

D. as much as possibly

题型:单项选择题

2010年12月11日,备受关注的坎昆气候会议,在多次被拖入漫长的“加时赛”后终于落幕,大会最终达成折中、平衡与灵活的“一揽子方案”——《坎昆协议》,这被认为是在重建气候未来谈判的信心上迈进了坚实的一步。各国共同关注、研讨气候变化问题,这是因为(  )

①气候变化威胁生态平衡,危害人类健康

②各国共同协商才更有利于找到有效的应对措施

③世界各国都存在同样的气候问题,不可能解决

④全球变暖、气候变化制约着世界各国经济社会的可持续发展

A.①②③

B.①③④

C.①②④

D.②③④

题型:单项选择题

可变现净值是指在正常生产经营过程中,以预计售价减去进一步加工成本和预计销售费用以及相关税费后的净值。( )

题型:单项选择题

“卤块”的主要成分为MgCl2(含Fe2+、Fe3+、Mn2+等杂质离子),若以它为原料,按如下工艺流程图,即可制得“轻质氧化镁”。如果要求产品尽量不含杂质离子,而且成本较低,流程中所用试剂或PH值控制可参考下列附表确定

轻质氧化镁生产工艺流程图

表1  生成氢氧化物沉淀的PH值

物质开始沉淀沉淀完全
Fe(OH)3

Fe(OH)2

Mn(OH)2

Mg(OH)2

2.7

7.6

8.3

9.6

3.7

9.6

9.8

11.1

*)注:Fe2+氢氧化物呈絮状,不易从溶液中除去,所以常常将它氧化成为Fe3+,生成

Fe(OH)3沉淀而去除之。

表2   化学试剂价值表

试剂价格(元/t)
漂液(含NaClO25.2%)

H2O2(30%)

NaOH(固98%)

Na2CO3(固99.5%)

卤块(MgCl2,30%)

450

2400

2100

600

310

请填写以下空白:

(1)在步骤②加入的试剂X,最佳选择应是      ,其作用是      。

(2)步骤③加入的试剂Y应是      ;之所以要控制pH=9.8,其目的是      。

(3)在步骤⑤时发生的化学反应方程式是:       

题型:单项选择题

The past few years have been busy ones for human-rights organisations. In prosecuting the so-called war on terror, many governments in Western countries where freedoms seemed secure have been tempted to nibble away at them, while doughty campaigners such as Amnesty International (国际特殊组织) also exist for defence. Yet Amnesty no longer makes the splash it used to in the rich world. The organisation is as vocal as it ever was. But some years ago it decided to dilute a traditional focus on political rights by mixing in a new category called social and economic rights.

You might suppose that the more of rights you campaign for the better. Why not add pressing social and economic concerns to stuffy old political rights such as free speech and free elections What use is a vote if you are starving Are not access to jobs, housing, health care and food basic rights too No: few rights are truly universal, and letting them multiply weakens them.

Food, jobs and housing are certainly necessities, but there’s no use to call them "rights". When a government looks someone up without a fair trial, the victim, perpetrator and remedy are pretty clear. This clarity seldom applies to social and economic "rights". Who should be educated in which subjects for how long at what cost in taxpayers’ money is a political question best settled at the ballot box (投票箱). And no economic system known to man guarantees a proper job for everyone all the time.

It is hardly an accident that the countries keenest to use the language of social and economic rights tend to be those that show least respect for rights of the traditional sort. And it could not be further from the truth. For people in the poor world, as for people everywhere, the most reliable method yet invented to ensure that governments provide people with social and economic necessities are called politics. That is why the rights that make open polities possible — free speech, due process, protection from arbitrary punishment— are so precious. Insisting on their enforcement is worth more than any number of grandiloquent but unenforceable declarations demanding jobs, education and housing for all.

Many do-gooding outfits suffer from having too broad a focus and too narrow a base. Amnesty used to appeal to people of all political persuasions and none, and concentrate on a hard core of well-defined basic liberties. However, by trying in recent years to borrow moral authority from the campaigns and leaders of the past and lend it to the cause of social reform, Amnesty has succeeded only in muffling what was once its central message, at the very moment when governments in the West need to hear it again.

The underlined word "grandiloquent" (Line 6, Paragraph 4) most probably means ()

A. glorious

B. eloquent

C. exaggerated

D. excellent

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