共用设施设备外包管理合同实施应注意的问题是( )。 A．在签订合同时要注意保证签约

读单词，组句子。

1. would, what, you, like (?)

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2. food, I, Chinese, like (.)

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3. members, has, family, my, seven (.)

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4. your, what's, father (.)

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5. a, she, teacher, is (.)

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A few months ago I was at a bus stop in town in the evening. The bus came on time and I took the window seat. The bus was travelling by the seashore and I was enjoying the soft wind while watching the sea waves (海浪). After a few minutes the bus made its next stop. A young boy and a girl got on. They were standing on my left when the bus pulled off. I looked at them in surprise and realized that all the window seats were taken up. They could sit but not together. Suddenly a different wave passed through my body and my inner mind gave me the advice to get up. I got up and offered them my seat. The young lady smiled kindly and said thanks. I took another seat and we parted our ways. I don’t remember whether I got off the bus before them or not.

Months passed by. Suddenly one day while I was standing at the same bus stop waiting some time for the bus to arrive I heard a voice.

“Excuse me, Uncle.” I looked in the direction of the voice. It was a beautiful young lady.

Puzzled, I said, “I do not recognize you.”

She said, “Do you remember you gave us your window seat?”

Puzzled, I said, “Maybe, but what is so great in that?”

She said, “If you had not given your seat that day, perhaps I would have not sat with my

friend. By sitting together it helped us bridge a misunderstanding that had been between us forever. Do you know we are getting married next month?”

“Good! God bless both of you,” I replied.

The young lady again said thank you and went on her journey. I realized the importance of giving that day.

小题1:Why were the young boy and the girl standing on the bus?

A．Because they couldn’t sit together.

B．Because they wanted to enjoy the sea weaves.

C．Because there were no empty seats.

D．Because they preferred to stand.小题2:The underlined sentence in the first paragraph probably means that the author had a feeling that ______.

A．the sea wave made him upset

B．he wanted to do something special

C．a wave from the sea passed by him

D．he wanted to make a sea wave in his heart小题3:The author’s act of kindness helped the young boy and the girl ______.

A．begin to talk to each other again after a time of silence

B．sit together and become friends very soon

C．know each other and get married

D．clear up a misunderstanding between them小题4: From the story, we can know that ______.

A．small things can create great happenings in life

B．giving is more important than receiving

C．offering one’s seat to others will lead to a marriage

D．we sometimes forget what happened in the past

影响抗原抗体反应的因素中，反应物自身因素不包括（）。

A.抗体的质量

B.抗原的理化性质

C.抗体等价带的宽窄

D.抗原的浓度

E.反应体系的酸碱度

各种会计核算组织程序的业务流程基本相同，主要区别体现在对( )的登记方法上。

A．总账
B．明细账
C．报表
D．凭证

某县城A物资供销公司，系增值税一般纳税人，2009年会计账已结。2010年2月15日企业所得税汇算清缴期限内，诚信税务师事务所受托对该公司上年度的纳税情况进行审核，出具2009年度企业所得税汇算清缴鉴证报告。注册税务师经过审核发现如下情况： (1)2009年该物资公司全年主营业务收入 4000000元，其他业务收入100000元，全年利润总额-450000元，企业自行编制的纳税申报表中无纳税调整事项，企业所得税为零申报。全年在“管理费用”中列支业务招待费46000元。企业无工会组织。 (2)2009年底修建仓库发生运杂费合计50000元，企业账务处理为： 借：销售费用—运杂费 50000 贷：银行存款 50000 经核查，仓库尚未完工。 (3)2009年8月发出农机一批，为买方代垫运费20000元，记账凭证后附的原始凭证为运输企业开具给A物资供销公司运费发票及A物资公司开具给购买方的收据各一份。企业账务处理分别为： ①代垫费用时： 借：销售费用—代垫运费 18600 应交税费—应交增值税(进项税额) 1400 贷：银行存款 20000 ②收回款项时： 借：银行存款 20000 贷：营业外收入 20000 (4)2009年10月一批水泥因管理不善完全报废，该批水泥不含税进价60000元，市场含税零售价为100000元，经公司领导批准，企业账务处理如下： 借：待处理财产损溢—待处理流动资产损溢 100000 贷：库存商品 100000 借：营业外支出 100000 贷：待处理财产损溢—待处理流动资产损溢100000 (5)公司于2009年12月份为全体30名职工家庭财产支付商业保险费，每人1000元，合计 30000元，企业账务处理为： 借：管理费用—保险费 30000 贷：银行存款 30000 注册税务师进一步核查发现，该公司领导3人，每月收入均为5500元；中层干部4人，每月收入均为4200元；一般职工20人，每月收入均为2600元；3名新职工，每月收入均为1800元。企业按当地规定计提并上缴的社会保险费支出占工资总额的30%，其中单位和个人各负担 50%，个人负担部分包括在上述工资中。企业财务人员已按个人所得税税法规定每月代扣代缴了工资应纳个人所得税税款，全部税款均由个人负担。同时，财务人员按福利计划以14%、2.5%、2%的比例计提了职工福利费、职工教育经费、工会经费，经复核计算无误。假设，企业发生非正常损失需经税务机关审批后才能在税前扣除。 要求： (1)扼要指出A公司存在的纳税问题。 (2)计算应补(退)各税费。