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某生产性外商投资企业2006年获利，2009年度有关经营情况如下：
(1)全年外购原材料共计金额900万元，取得税控专用发票上注明的进项税额153万元并通过主管税务机关认证，支付购进原材料的运输费用共计30万元；
(2)全年销售产品开具税控增值税专用发票取得不含税收入2800万元，开具普通发票取得含税收入351万元；房屋出租收入155万元；取得国债利息收入20万元，转让记账式国库券收益12万元；
(3)产成品领用存记录(假定领用部分均为对外销售)：期初1000万元，本期入库2500万元，
2009年度共计应缴纳的流转税为( )万元。
D.392.85

A.379.65
B.352.45
C.369.75

【参考答案】

A
解析：2009年度销项税额=2800×17%+351÷(1+17%)×17%=527(万元)
200......

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Why do adults believe that alcoholic awareness programs teach young people not to over-drink? Recently, reading an article about the alcohol-induced deaths of two students from two different universalities in Colorado, I came across a theme on teen drinking applicable to parents, school administration, and local government: they just don't get it.To use a pun by New York Times columnist Thomas Friedman, who changes WMD to PMD (people of mass destruction), I call much of the adult generation PMNs--people of mass naivete I say this because adults seem to believe that no child of theirs would touch alcohol before 21. Since that's unrealistic, the issue should be: how can kids learn to drink responsibly? The answer: by practising. Like figuring out how to throw a baseball, a person needs to learn by trial and error.Now, I am not proposing that under-age kids should have access to alcohol at all times, but they will never known when they have reached their limit without drinking alcohol first. Trust me, we feel when we have surpassed our limit.It has often been stressed to my generation that there should always be a designated driver who does not drink. But, realistically, when people go to a bar, are they not supposed to drink? My friend, a willing designated driver, was asked by a friend on the bar why he did not have a drink in his hanD.He responded, 'I am driving.' She then repeated her question while laughing. In other words, college students face intense pressure to drink when they are out socially, even though some manage to withstand it.The solution I propose is two-folD.First, to parents: ff you have children in high school, understand that your kids will drink at parties. Despite the legal drinking age, they will find a way to obtain beer or liquor. While you are home drinking this holiday season, have a drink with your kids and their friends, or at the very least, allow the to have a drink. Ensure they are safe, but also guarantee that they know what they are doing. Please introduce them to alcohol before they go off to college so that, on the first weekend, they don't drink themselves into the ER. They do this not because they want to drink to get drunk, but because they do not know any better.Second, to lawmakers: How are teenagers supposed to learn to drink responsibly when they cannot even drink legally with their parents? Having a drink with your parents at a restaurant is a much more adult experience than drinking with them at homE.The truth of the matter is that almost all under-age drinking is done outside the home, in social circles. So lawmakers should make an exception and allow teenagers, who are one or two years under the drinking age and accompanied by their parents, to have a drink at a restaurant.Most of us live in an environment that is geared toward drinking and overdrinking, and adults must face this truth. If they do not wake up and see reality, their kids one morning might not wake up from a night of drinking.Which one can be the best title of the passage?A.How to Practise DrinkingB.Don't Drink Beyond Your LimitC.My Personal Opinion on Alcohol DrinkingD.Teaching Kids to Drink Responsibly
A.B.
C.
D.'
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F.
G.
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Which
I.How
J.Don't
K.My
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