如果系统的物理内存不能满足应用程序的需要，那么就需要使用__________内存。

如果注册会计师评估的认定层次重大错报风险是特别风险，进一步审计程序的做法中错误的是（）。

A．仅实施细节测试

B．仅实施实质性程序

C．仅实施实质性分析程序

D．实施控制测试和实质性程序

阅读下面的短文并回答问题，然后将答案写到答题卡相应的位置上（请注意问题后的词数要求）

[1]A program in the United States brings scientists and engineers into elementary schools to teach teachers more about how to teach science.

[2]Dave Weiss is a retired engineer. One day each week he volunteers at Georgian Forest Elementary School in Silver Spring, Maryland, near Washington. He works with teacher Fred Tenyke on science projects for ten years and gets as much pleasure from helping the teachers as he does helping the students.

[3]Student Jada Lockwood says she enjoys Mr. Weiss' visits to her classroom. She likes the drawings he uses to explain scientific ideas.

[4]The American Association for the Advancement of Science sponsors the Senior Scientists and Engineers program. Dave Weiss has been a volunteer in that program for many years. The scientists and engineers help teachers in elementary schools improve their skills.

[5]Mr. Weiss says he and the other volunteers help teachers by providing hands-on knowledge. He notes that science is an area in which many elementary school teachers have _________experience.In elementary school, for the most part, a regular classroom teacher is responsible for teaching science, along with reading and math, and if they don't have a strong science background, just by nature, they're going to tend to underrepresent science in the curriculum.

[6]American fifteen-year-olds scored about average in science among countries that took part in testing by the OECD in 2009. The OECD is the Organization for Economic Cooperation and Development.

[7]Dave Weiss says he is concerned about such results, but hopeful for the future for American students learning science. Fred Tenkye thinks volunteers like Dave Weiss are helping students do that. "And if you can develop a passion for science, then eventually the grades and the test scores, then that will follow and increase, too." he said.

小题1:How does Dave Weiss feel when he stays with students？(no more than 10 words)

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小题2:What do the students think of Dave Weiss’s teaching？(no more than 6 words)

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小题3:Fill in the blank in Paragraph 5 with proper words. (1 word)

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小题4: What should the students do when they are learning science? (no more than 10 words)

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小题5:What’s the main idea of this passage? (no more than 10 words)

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某有限责任公司的法律顾问在审查公司减少注册资本的方案时，提出以下意见，其中哪一条意见不符合公司法的规定( )

A．“公司现有注册资本为人民币40万元，故减资10万元后，公司注册资本不低于法定的最低限额”

B．“股东会同意本方案的决议，经三分之二以上有表决权的股东通过即可”

C．“公司自作出减资决议之日起，除了在10日内通知债权人外，还应在30日内登报公告三次”

D．“如果债权人在法定期限内要求公司清偿债务或者提供相应的担保，公司有义务予以满足”

描述性研究报告与解释性研究报告的区分常常是( )

A．明确的
B．相对的
C．客观的
D．绝对的

某市一葡萄产业集团公司，为增值税一般纳税人，自有葡萄园20000亩。主要经营业务有：生产销售干红、干白及多种葡萄酒，鲜葡萄销售，晾晒葡萄干销售。2009年8月发生如下经济业务：
(1)月初收获的葡萄60000吨，其中20000吨批发给各大超市及瓜果市场(收取款项12万元)，10000吨用于晾晒葡萄干，其余葡萄用于酒类生产；
(2)销售自产红酒20吨，每吨不含税单价为9万元，收取包装物押金3.51万元。销售自产的干红、干白葡萄酒300吨，收到价税合计款项1500万元；
(3)购进优质酒精，取得增值税专用发票，注明价款250万元。另外支付运费20万元，取得合规运费发票；
(4)将自产葡萄干5吨，分给职工作年货，对外销售不含税单价为每吨2.8万元。将成本价为15万元自产的干红、干白及普通葡萄酒用于企业年终宴会，此批产品对外不含税售价为35万元，宴会另外耗用鲜葡萄和葡萄干一批，成本价分别为3万元、3.5万元，不含税售价6万元、8万元；
(5)本月生产销售高档葡萄酒4000箱，每箱不含税售价2850元，并收取每箱包装箱押金175.50元，约定半年期限归还；
(6)进口生产设备一台，双方议定的货价为800万元，公司另支付包装费用200万元，支付境外购货佣金10万元。已经依法缴纳进口税金并取得海关专用缴款书；
(7)将部分低质葡萄酒制成烹饪酒，从而使价值损失了58万元；
(8)为葡萄园种植购进免税化肥、农药一批，取得普通发票，注明价格45万元；上月购入一批原材料发生损失，其中因管理不善被盗材料成本32.53万元，另有10万元因自然灾害损失；
其他资料：本月初的期末留抵进项税为110万元，本期另外取得其他可抵扣专用发票中的进项税为30万元。本期取得扣税凭证均已通过认证并申报抵扣。
(国家规定其他酒的成本利润率为5%，进口环节的关税税率为50%，其它酒的消费税税率为10%)
要求：根据上述资料，按顺序回答以下问题，每问需计算出合计数：

计算本期进口环节的关税税额；