题目内容
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 ().
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北京市区某化妆品有限公司为增值税一般纳税人，2006年l0月发生以下各项业务： (1)从国外进口一批化妆品，成交价1380000元、相关费用20000元，支付货物进口后的保险费用20000元。在白海关运往单位的途中，意外损失了35%的化妆品，已经申报了保险赔偿。 (2)以价值80000元的原材料委托东城区其他厂加工化妆品，取得专用发票上注明的加工费55000元，受托方按规定代收代缴了税金。 (3)当月委托B公司代销A化妆品，发出货物，不含税售价为1500000元。 (4)当月企业为修建浴室耗用材料，领用上月购进修理备件材料20万元。其中运费成本为2.8万元。 (5)从农民手中购入玉米，作为本企业的原料，收购凭证注明支付价款100000元；直接运往某个体户处加工成酒精，加工后支付不含税加工费4万元，取得专用发票。收回后全部销售，取得含税收入352152元。 (6)销售B产品21500件，不含税单价58元，发生运费支出2000元，装卸费支出500元，取得了国有运输企业开具的运费发票；将1000件B产品用于公益性捐赠，营业外支出账户按成本列支公益性捐赠发生额7000元；购进材料，取得防伪税控系统增值税专用发票上注明销售l00000元、增值税税额17000元，该批材料月末未入库； (7)从一生产企业购进废旧物资，普通发票上注明销售额5850元； (8)从独立核算的水厂购进自来水，取得增值税专用发票，注明销售额12000元，其中 20%的自来水用于职工浴室。 (9)月底，因资金紧张，经和B公司协商，就代销化妆品事宜，提前支付50%的款项， B已经将转账支票交付该公司。 (本月取得的相关发票均在本月申清并通过认证，进口关税为20%；外省分支机构已经进行税务登汜；进口化妆品全部被化妆品生产车间领用) 要求：按下列顺序回答问题，每问均为共计金额： 计算进口化妆品应缴纳的税金；
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朝功，即朝觐。朝觐者必须______，经过朝功者，在名字前冠以______以示荣誉。P96
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