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人们经常说,“孩子给人造成损害,父母必须赔偿”。试运用民法的原理和有关知识,对这种情况加以辨析。

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禅宗是纯粹中国化的佛教,它以觉悟众生心性的本源(佛性)为主旨。( )P83

A. 对
B. 错

纳税人销售货物的同时代办保险而向购买方收取的保险费,以及从事汽车销售的纳税人向购买方收取的代购买方缴纳的车辆购置税、牌照费以及向购买方收取的代办费,不作为价外费用征收征增值税。()

A. 对
B. 错

转让企业全部产权时,涉及的有形动产转让应按视同销售行为处理,计算缴纳增值税;涉及的不动产转让应计算缴纳营业税。( )

A. 对
B. 错

It is almost 15 years since I first tested a mobile phone. I was covering the Live Aid concert at Wembley and it was a fiasco. My newspaper was trying a huge two-piece machine: a handset on a cradle, which went on one shoulder, and a power pack almost the weight of a car battery, which went on the other. The total talk time was 30 minutes and the phone cost several thousand pounds. Oh, and it was barely possible to get a signal. Those of us with this Herculean model greatly envied our slicker colleagues who were trying out an American Motorola phone. Not only did it work for up to an hour, it also looked like a housebrick.What is fascinating is that, after a long period in the social and stylistic doldrums, mobile phones--or cellular radios as they should really be called--are becoming fashionable again. The new Ericsson mobile phone has been acclaimed these past few days by everyone who eyes it as one of the coolest objects of all time. It is pretty much the size of a credit card and the thickness of a chocolate bar. It vibrates discreetly when someone calls and it even recognises the owner’s voice, so dialing someone is as simple as saying their name.Phones have become like cars: all levels in society have them, but there are cars and there are CARS. Phones like that shiny, chrome Nokia that was all the rage a few months ago, or the Bounty bar-sized Motorola and the slim new Ericsson are the glossy, understated Audi A4s of mobiles; perilously close to being fashion items.Wrist-watch phones could be next year’s big thing but the more important and less flashy development will be the emergence of the first web-browsing phones. These will make it possible both to speak and surf the Internet and to deal with e-mails in a bar, on the train or wherever.Another big development which will take off in the next few months concerns not the phones so much as the kind of enhanced services available through them. While the ultra-thin Ericsson has a voice-dialling system, there’s still a limit to the fancy stuff you can cram into a breast pocket telephone. There’s no such limit, however, to what the mainframe computers at mobile phone companies can do. The word "fiasco" (para. 1) most probably means ().

A. a great surprise
B. an unpleasant event
C. a wonderful thing
D. a stiff competition

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