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简述病毒性肝炎的营养治疗原则
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甲、乙企业分别为某市的汽车厂、轮胎厂,二者均是增值税一般纳税人。2013年8月,分别发生以下主要业务:(1)甲以还本销售方式向乙销售卡车1辆,专用发票注明售价100000元;全部价款分4年均额退还。8月份已退还价款的1/4。(2)甲将1辆货车按市场价60000元(不含税)与乙交换汽车轮胎,双方均开具专用发票。(3)甲除上述业务外,还销售货车20辆,专用发票注明每辆售价48000元,赠送关联企业同型号货车2辆;(4)当期取得增值税专用发票注明的其他货物进项税额为25400元。(5)乙销售各类轮胎1380000元;收取运输装卸费40000元、代垫包装费50000元;另承接一项受托加工轮胎的业务,由对方提供原材料价值80000元,委托方提货时向乙支付了加工费20000元(乙无同类轮胎的生产销售);(6)乙在当期还出售一台前年购买的轿车一辆,买价150 000元,售价90000元。(7)乙当期取得增值税专用发票上注明的其他进项税额为85 000元。请根据上述资料,计算甲、乙应缴纳的及应代收的流转税。
我国目前对证券的发行实行的是( )监管制度
简述跨国公司经营战略的演变。
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翻译篇章If you intend using humor in your talk to make people smile, you must know how to identify shared experiencesand problems. Your humor must be relevant to the audience andshould help to show them that you are one of them or that you understand their situation and are in sympathy with their point of view. Depending on whom you are addressing, the problems will be different. If you are talking to a group of managers, you may refer to the disorganizedmethods of their secretaries; alternatively if you are addressing secretaries, you may want to comment on their disorganized bosses.Here is an example, which Iheard at a nurses’convention, of story which works well because the audience all share thesame view of doctors. A man arrives in heaven and is being shown around by St. Peter. He sees wonderful accommodations, beautiful gardens, sunny weather, and so on. Everyone is very peaceful, polite and friendly until, waiting in a line for lunch, the new arrival is suddenly pushedaside by a man in a white coat, who rushes to the head of the line, grabs his food and stomps over to a table by himself. “Who is that?”the new arrival asked St. Peter. “Oh, that’s God,”came the reply, “but sometimes he thinks he’s a doctor.”If you are part of the group which you are addressing, you will be in a position to knowthe experiences andproblems which are common to all of you and it’ll be appropriate for you to make a passing remark about the inedible canteen food or the chairman’s notorious bad taste in ties. With other audiences you mustn’t attempt to cut in with humor as they will resent an outsider makingdisparaging remarks about their canteen or their chairman. You will be on safer ground if you stick to scapegoats like the Post Office or the telephone system.If you feel awkward being humorous, you must practice so that it becomes more natural. Include a few casual and apparently off-the-cuff remarks which you can deliver in a relaxed and unforced manner. Often it’s the delivery which causes the audience to smile, so speak slowly and remember that a raised eyebrow or an unbelieving look may help to show that you are making a light-hearted remark.Look for the humor. It often comes from the unexpected. A twist on a familiar quote “If at first you don’t succeed, give up”or a play on words or on a situation. Search for exaggeration and understatements. Look at your talk and pick out a few words or sentences which you can turn about and inject with humor.
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