磷酸盐耐火混凝土可用水进行养护。

公司增发的普通股的市价为12元/股，本年发放股利每股0.6元，已知同类股票的预计收益率为11%，则维持此股价需要的股利年增长率为（）。

A．5%

B．5.71%

C．5.39%

D．10.34%

Last week, President Barack Obama gave a back- to-school speech to students at the Julia R. Masterman Laboratory and Demonstration School in Philadelphia, Pennsylvania. Students in schools across the country al­so tuned in to watch the President's speech on TV. He stressed the importance of trying new things, working hard and believing in yourself.

While admitting that times are tough for families across the country, Obama reminded students that hard work now can mean big success later. “Nobody gets to write your destiny(命运）but you,” he said. “Your future is in your hands. Your life is what you make of it. And nothing—absolutely nothing—is beyond your reach."

Obama spoke about his own life, and lessons he learned from his mother, who had to remind him to stay focused on his studies. He told students the recipe (诀窍) for success: “Showing up to school on time. Paying attention in class. Doing your homework. Studying for exams. Staying out of trouble. ”

Obama encouraged students to embrace(欣然接受)what makes them different. “We shouldn't be em­barrassed by the things that make us different,” he said. “We should be proud of them.”

He also suggested taking advantage of all of the opportunities at your school, and always being open to trying new things. “Just because you’re not the best at something today doesn't mean you can't be tomorrow,” he said. “Even if you don't think of yourself as a math person or as a science person—you can still excel in those subjects if you're willing to make the effort. And you may find out you have talents you’d never dreamed of.”

小题1:What does Obama mainly want to tell the students in Paragraph 2?

A．Some families are experiencing a hard time.

B．Different people have different destinies.

C．They can create their own future.

D．Those who don't study hard will achieve nothing.小题2:In Paragraph 3, Obama tried to encourage the students by _______.

A．telling an interesting story

B．sharing the secret to success

C．telling his own life experience

D．referring to some famous people小题3:Obama suggested the students should    _________ .

A．not study hard for high marks

B．accept things that make them different

C．do what they are really interested in

D．not do things which are difficult for them小题4:The underlined phrase “excel in” in the last para­graph means “_________”.

A．be careful with

B．be attracted to

C．be interested in

D．be good at

在项目生命周期哪一阶段，项目整合的风险最小？（）

A.项目立项和审定

B.项目规划

C.项目执行

D.项目收尾

某卷烟厂(增值税一般纳税人)主要生产甲牌卷烟，该品牌卷烟不含税调拨价每标准条60元，最高不含税售价每标准条65元。2012年4月发生以下业务：
(1)从甲卷烟厂购入一批已税烟丝，取得防伪税控系统增值税专用发票，注明销售额500000元，增值税税额85000元，货物已经验收入库；从乙卷烟厂购进烟丝，取得防伪税控系统增值税专用发票，注明销售额625000元，增值税税额106250元，货物已经验收入库。
(2)从烟农手中收购一批自产烟叶，货物已验收入库，收购发票上注明收购价格100000元，同时注明按收购价格10%支付了价外补贴，支付运费5000元，装卸费625元，取得运输公司开具的运输发票。
(3)因生产需要进口设备一台，到岸价格为55750欧元，进口后发生安装调试费40000元，关税税率10%；进口一批烟丝，成交价为离岸价格23250欧元，发生境外运费及保险费共计3800欧元，发生境内运费2500元，关税税率为25%。上述进口货物缴纳进口环节各项税金后海关放行，并取得完税凭证，境内运费已取得普通货运发票。
(4)与某生产企业签订合同，以本厂生产的40标准箱甲牌卷烟与该生产企业的烟丝交换，卷烟按调拨价确定销售额600000元，烟丝的不含税价格为650000元，卷烟厂支付了补价，双方均开具了防伪税控系统增值税专用发票。
(5)本月购进劳保用品，取得防伪税控系统增值税专用发票，注明销售额72000元，增值税税额12240元，本月生产部门领用劳保用品的70%。
(6)将以外购烟叶为原料新研制的一种低焦油卷烟3标准箱在展销会上作为样品，并分送给各参展商，该型号卷烟每标准箱实际生产成本为18000元(该型号卷烟的成本利润率为10%)。
(7)对外销售自产10标准箱甲牌卷烟，取得不含税销售额150000元。
(8)以15标准箱甲牌卷烟抵偿欠外单位的货款。
(9)向本厂职工销售甲牌卷烟650标准条，按成本27300元计入“应付职工薪酬”账户。
(10)当月销售以外购烟叶、烟丝为原料生产的甲牌卷烟60标准箱，取得不含税销售额900000元。
已知：本月外购烟丝期初库存成本120000元，期末库存成本165000元。本月取得的相关发票均在当月申请并通过认证，汇率按1欧元=8元人民币计算。
根据上述资料，回答下列问题：

该企业本月应纳国内销售环节增值税税额( )元。

A．-137150.95

B．-132462.88

C．2020515.63

D．3175242.22

门式钢管脚手架的垂直度和水平度对于确保脚手架的承载性能至关重要。（）