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某企业全年实现利润95万元，其中包括国债利息收入10万元，税收滞纳金10万元，超标的业务招待费5万元。该企业的所得税税率为25%。假设不存在递延所得税，则计算的本期所得税费用为（）万元。
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甲企业销售A产品每件单价500元，单位成本300元，若客户购买100件(含100件)以上可得到10%的商业折扣。乙公司于2008年11月5日购买A产品200件，款项尚未支付。按规定现金折扣条件为2/10，1/20，n/30。适用的增值税税率为17%。该企业于11月23日收到该笔款项时，该销售业务影响利润总额的金额为（）元。(假定计算现金折扣时不考虑增值税)
The writer found it hard to quit smoking because
下列各项中，属于事业单位事业基金中一般基金的是（）。
根据下列文章,请回答 41～45 题。
Memory Class
StanField knows what age can do to a person’s memory, and he’s not taking any chanceswith his．He chooses his food carefully and gets plenty of exercise．He also avoidsstress，coca cola and cigarette smoke．What’s more，at breakfast each morning，the69-year-old chemical engineer swallows a plateful of pills in the hope ofboosting his brain power．
Michelle Arnove is less than half Field’s age．but no less concernedabout her memory．While working round the clock to finish a degree in f-Imstudies，the 33．year．old New Yorker had the alarming sensation that she hadstopped retaining anythin9．“l couldn’t even remember names，”she says．“I thought。‘0hn0，I’m over 30．It's all downhill from here’．”Besides loading up on supplements．Arnovesigned up for a memory-enhancing course at New York’s Mount Siani MedicaidCenter．And when she got there，she found herself surrounded by people who were justas worried as she was．
For millions of Americans，and especially for baby boomers(生育高峰期出生：的人)，thedemands of the Information Age conflict with a sense of declining physicalpower．“When boomers were in their 30s and 40s，they launched the fitness boom，”saysCynthia Green，the psychologist who teaches Mount Sinai’s memory class．“Now we havethe mental-fitness boom．Memory is the boomers’ new life．crisis issue．”And of coursea major marketing opportunity．The demand for books and seminars has never been greater, says Jack Lennon，a Longtimememory trainer whose weekly TV show，“Mind Unlimited，”90es outt0 33 million homes on the Christian Network．Anxious consumers are rushing to buy d0·it-yourselfprograms and supplement makers are trying to sell eve4"ything but sawdust(木屑)asa brain booster．
But before you get out your checkbook。a few questions are in order．Doeseveryday Forgetfulness signal declining brainfunction？ Is “mega memory”(超级记忆)a realistic goal for normal people？ And if youcould have a perfect memory would you really want it？ Until recently, no onecould address those issues with much authority, but our knowledge of memory isexploding．New techniques are revealing how different parts of the brain interactto preserve meaningful experiences．Biologists are trying to understand the underlying(潜在的)chemicalprocesses and neuroscientists(神经系统科学家)are discovering how age，stress and otherfactors can disrupt them．No one is close to finding the secret to perfectrecall，but as you’ll see，that may be just as well．
第 41 题 What does Stan Field take at breakfast？
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