简述剩余股利政策的基本含义及做法。

在下面各式中，（　　）的积小于4000．

A．504×8

B．906×4

C．9×530

D．7×606

创建全国文明城市国民教育人均教育经费支出应达到（）。

A、250元以上

B、350元以上

C、420元以上

D、550元以上

五行相生的关系中，木的“母行”是（）。

A.土

B.火

C.金

D.水

E.木

A sunflower is a sunflower. A mobile phone is a mobile phone. But can you combine the two to do something for your local environment? As early as next year it may well be possible. When you have finished with your mobile phone you will be able to bury it in a garden or a plant pot and wait for it to flower.

A biodegradable (生物所能分解的) mobile phone was, this month, introduced by scientists. It is hoped that the new type of phone will encourage consumers to recycle.

Scientists have come up with a new material over the last five years. It looks like any other plastic and can be hard or soft, and is able to change shape. Over time it can also break down into the soil without giving out any poisonous chemicals. British researchers used the new material to develop a phone cover that contains a sunflower seed. When this new type of cover turns into waste, it forms fertilizers. These feed the seed and help the flower grow.

Engineers have designed a small transparent (透明的) window to hold the seed. They have made sure it only grows when the phone is thrown away. “We’ve only put sunflower seeds into the covers so far. But we are working with plant experts to find out which flowers would perform best. Maybe we could put roses in next time,” said one scientist.

As phone technology is developing so quickly, people are constantly throwing their mobiles away. This means manufacturers are under pressure to find ways of recycling them. Some 650 million mobile phones have been sold this year. Most of them will be thrown away within two years, adding plastic, heavy metal and chemical waste to the environment. A biodegradable cover can offer some relief (缓解) for nature , according to the scientists.

“The seed comes out and the flower grows in the pot so you don’t have to concern yourself with the phone when you have finished using it,” said Kerry Kirwan. She leads the research team, which is based at the University of Warwick in Britain.

What is the purpose of this passage?

A. To tell the popularity of biodegradable cell phones.

B. To persuade the reader to buy the biodegradable cell phone.

C. To discuss the development of phone technology.

D. To introduce an environmentally-friendly cell phone to readers.

People throw away their cell phones most probably because _______.

A．there is something wrong with them

B．no sunflowers can grow out of them

C．they are out of fashion

D．they are becoming cheaper and cheaper

It could be learned from the passage that _________.

A．developing the new type of phone is mainly to protect the environment

B．phone-makers will benefit much more from the new type of phone

C．the new type of phone will certainly be popular with users all over the world

D．the phones that can be recycled are available only in Britain now

What might be the best title for this passage?

A．Sunflower and Phone.                          B．Plant Your Phone.

C．Protect Our Environment.                           D．No Worry about Phone.

Where can we probably find the passage above?

A. In a novel.    B. In a magazine.       C. In a textbook.        D. In a diary

某企业20×4年12月25日购入一台设备，原价780000元，预计净残值30000元。按税法规定应采用直线法计提折旧，折旧年限为5年；企业会计采用双倍余额递减法计提折旧，折旧年限为5年。假设该企业20×6年度税前会计利润为600000元，且无其他纳税调整事项。各年所得税税率为33%。
要求：根据上述资料回答下列各题：

20×6年度，该企业应交所得税为( )元。

A．251460

B．198000

C．207900

D．210276