单项选择题

乙公司是一家集团企业，主营业务为化妆品，旗下产品涉及高、中、低各种档次。为区别不同档次产品，防止顾客混淆，影响企业整体形象，公司决定针对高档产品使用“××”品牌，中档产品采用“××××”品牌、低档产品采用“×××”品牌。根据以上信息可以判断，该公司的品牌策略属于（　　）。

A.单一的企业名称
B.自有品牌
C.每个产品都有不同的品牌名称
D.全国品牌

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单项选择题

We need to follow the lead of Britain's families and put in the hard work to renew the contract between the generations.You don't get a better Britain by chance-you have to build it.Nor are we likely to overcome the divides facing our country by accident-we have to unify it.But when it comes to ensuring that Britain works for all generations,young and old,as a society we too often leave il to chance,something families would never do.The giving and taking of the generational contract,in which we support young and old,feels like the natural order of things.Cont.ributing when we can and being looked after when in need is what we do every day as 14 million parents bring up their children.And just as that contract underpins our families,it has long underpinned our socieLy and welfare state.But this intergeneraLional conLiact is under pressure.We are already failing to provide the social care our older generations deserve,need and expect.And this is before the real pressures,and a~24bn bill,from delivering on our health and care obligations in an ageing society arrive in the next decade.Solution after solution has been panned,binned or pushed into the long grass by government after government.The need co renew our intergenerational conLract is clear and urgenl,bul doing so is far from easy.It requires new thinking and tough trade-offsPfrom how we deal wich the fiscal pressures of an ageing society in a way that is generationally fair,to how we deliver the housing young people need while respecting the communities everyone values.And the polit,ics are far from straightforward.Renewal should involve an agenda appealing to all generations,but voters'party preferences have never been so starkly divided by age.This state of affairs-with the Conservatives reliant on older people who are most likely to vote,and Labour sitting on a lead amongst younger generations who represent the fucure of British elections-is not desirable for the parties themselves or our counlry as a whole.We need our political leaders co rise to this challenge with an appeal to all generations.It can be done,as the forthcoming final report of the Incergenerational Comm]ssion will lay out.We can deliver the health and care older generations deserve,withoul simply asking younger workers to bear all the costs.We can do more to promote educacion and skills,especially for those who have not chosen on the university route.We can provide more security for yoimg people,from the jobs they do to the homes they renL.And we can show younger generations thal owning a home is a realit,y not a dislanl prospect in 21st-century Britain.Such an appeal across generations is che route to building a better Bricain-and a more united one,too.The author suggests in the rirst paragraph chat

A.Britainneedscobuildanewsocialcontractilisteadofsittingidle
B.youngpeopleareofferedchesameprospectsofpreviousgenerations
C.thedividesbetweenthebabyboomersandmillennialsaremoresevere
D.Britainhasbeenactivelytryingtoimproveintergenerationalfairness

问答题

甲电子股份有限公司(以下简称“甲公司”)位于天津市区，系2004年5月15日在原国有企业乙企业的基础上改制设立的。 (1)2013年10月，公司为了扩大销售渠道，计划委托丙商场(增值税一般纳税人)销售自己生产的产品。预计丙商场每年产品的销售量可以达到20000件。该产品每件的材料成本为100元(可以取得增值税专用发票)，人工成本为100元。公司市场部提出了两个合作方案：方案一：双方在合同中约定，每件商品售价300元(不含税)，丙商场按不含税销售收入的30％收取代理费。方案二：公司直接将商品按7折的价格卖给丙商场，由丙商场按300元的价格出售。 (2)2013年五一期间为了促销一款新型手机，丙商场拟定了四种促销方案。已知该款手机平时的对外零售价为2000元，商场购进该手机的成本为不含税1000元，并且可以取得供应商开具的增值税专用发票。四种促销方案如下：方案一：采取以旧换新的方式销售，顾客购买新型手机支付价款时，旧手机作价200元，即在购买新手机时可以少付200元现金。方案二：新型手机在现有零售价的基础上进行九折销售。(折扣额要求开票部门在同一张发票金额栏中分别注明) 方案三：顾客购买新型手机满2000元时返还现金200元。方案四：顾客购买新型手机满2000元时赠送价值200元的小商品，小商品的购进成本为不含税价100元，可以取得供应商开具的增值税专用发票。要求：根据已知条件，不考虑其他因素，回答下列问题： (1)请计算甲公司两种方案合作双方的税前利润，选出一个双方公司都可以接受的方案。 (2)计算丙商场四个方案分别应纳的增值税，哪个方案对丙商场来说缴纳的增值税税额最少?