未分类题

Juniper Networks said that which Yahoo Brasil has deployed its 【S1】______
M-series routers to lay off the groundwork for new premium 【S2】______
services. It's for the first time that Juniper gear has been installed 【S3】______
in the portal's network, the company saiD.
The project was overseen by Brazilian systems integrator M13, which specializes in complex
technological projects in data, 【S4】______
voice, image communication and infrastructure, security and 【S5】______
converged networks. Financial terms were not discloseD.
'The M-series platform. is the foundation of our long-term strategy to transition to a value-
added services model,' Daniel Carvalho,
a marketing manager at Yahoo, said in a statement. Yahoo Brasil 【S6】______
also expects if gains in security and scalability by using Juniper's 【S7】______
network equipment.
Like its counterparts in the United States and in other countries, 【S8】______
Yahoo Brasil offers search, shopping, dating, jobs and news content among other services.
In all, the Sunnyvale, although 【S9】______
CaliF.-based Yahoo's network includes 25 worldwide properties available in 13 languages.
Yahoo also recently took steps to enter onto the online music 【S10】______
offering arena with its $160 million purchase
http://www. internetnews. com/bus-news/articlE.php/3407751 of MusicMatch.
The Yahoo-Juniper deal represents another win for network vendors in Latin AmericA.
But earlier this month, Lucent Technologies notched 【S11】______
two deals.
First, it installed within 80,000 ADSL access ports for a subsidiary of 【S12】______
Telefonica in ArgentinA.And in Mexico, Maxcom Telecommunications
hired Lucent to increase the network's ability to deliver IP services.
【S1】______

A.B.
'The
C.
Like
D.
In
E.
Yahoo
F.
The
G.
But
H.
First,
I.
【S1】______

【参考答案】

which
which
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甲企业2006年度全年实现收入总额2300万元,扣除的成本、费用、税金和损失总额1970万元,利润总额为330万元,按利润总额已缴纳所得税108.90万元。注册资本500万元。2007年初经注册会计师审计,发现问题如下:(1)甲企业2006年12月与乙公司达成债务重组协议,甲以机器设备抵偿所欠乙公司一年前发生的债务200万元,该机器设备账面原值100万元,已计提折旧20万元,市场价值 90万元。该企业核算时,将应付账款与固定资产账面净值的差额计入了资本公积。(2)2006年1月1日向关联企业借款300万元全部用于建造厂房,利息率4%,该厂房于当年9月30日竣工结算并交付使用,竣工结算后按会计制度规定计算的利息计入了财务费用。(借款期限1年,同期金融机构贷款利率为3%)(本业务不考虑该项固定资产折旧)(3)营业外支出核算中包括无形资产减值准备2万元、银行贷款逾期还款罚息10万元、支付税收滞纳金6万元。12月份通过当地政府机关向贫困山区捐赠货物一批,成本30万元.市场不含税零售价格40万元,企业核算时按成本价直接冲减了库存商品,按市场价格计算的增值税销项税额6.8万元和成本价合计36.8万元计入了营业外支出。(4)管理费用中包括实际发生的研究开发费用150万元。(5)12月份因投资于符合国家产业政策要求的技术改造项目,购置国产设备100万元,其中有40万元为财政拨款,企业核算时将100万元计入固定资产。甲企业2005年应纳所得税额为107.28万元。要求:按下列顺序回答问题,每问均为合计金额:(1)计算甲企业债务重组事项应调整的应纳税所得额;(2)计算甲企业利息费用应调整的应纳税所得额;(3)计算甲企业营业外支出应调整的应纳税所得额;(4)计算甲企业该企业2006年应纳税所得额;(5)计算甲企业2006年补(退)所得税额。
A.90万元。注册资本500万元。2007年初经注册会计师审计,发现问题如下:
B.市场不含税零售价格40万元,企业核算时按成本价直接冲减了库存商品,按市场价格计算的增值税销项税额6.8万元和成本价合计36.8万元计入了营业外支出。
C.28万元。