题目内容

[音频]Listen to the tape and fill in the blanks.1 The college campus, long a place of scholarship and frontiers of new technology, is being ­­­______1______ into a new age of _____2______ by a fleet of laptops, smartphones and connectivity 24 hours a day.2 On a _____3______ modern-day campus, where every building and most outdoor common areas offer wireless Internet access, one student takes her laptop everywhere. In class, she takes notes with it, sometimes instant-messaging or emailing friends if the professor is less than interesting. In her dorm, she instant-messages her roommate sitting just a few feet away. She is tied to her smartphone, which she even uses to text a friend who lives one floor above her, and which supplies music for walks between classes.3 Welcome to college life in the 21st century, where students on campus are electronically linked to each other, to professors and to their classwork 24/7 in an ever-flowing river of information and communication. With many schools _____4_______ wireless Internet _____5_____ anywhere on campus, colleges as a group have become the most Internet-accessible spots in the world.4 Students say they really value their fingertip-access to the boundless amount of information online, and the ability to email professors at 2 a.m. and receive _______6______ the next morning. “I always feel like I have a means of communication – in class and out of class,” says one engineering major.5 Many are using smartphones, not only to create their own dialects when texting,but also to do more serious work, such as practicing foreign languages and ______7________ scripts from their theater classes. In a university class on the history of American radio, students use smartphones to record their own radio shows.The course instructor said, “It’s adding to students’ sense of excitement about the subject.” Professors have been encouraged to tape their lectures and ____8___ them online. “We realized there might be some potential for a device that could get attention and encourage _____9______ thinking,” says one leading university director.6 For most ________10_____, non-stop Internet connectivity is the fuel of college life. More than just toys, these ____11______ are powerful tools for the storage andmanagement of virtually every kind of information. And as more people around the world __12______ these instruments, they are becoming indispensable. So, students should use the wonders of the Internet to do homework, review lecture outlines, take part in class discussions and network online with their friends. But in doing so, students must remember to ___13______ and balance their time. Too much time online can mean too little time in real-life studying or exercising or visiting with friends. Students should not let the Internet world on their computer screens take them away from the real world outside.7 Colleges began embracing Internet access in the mid-1990s, when many began wiring dorms with high-speed ____14______. In the past few years, schools have taken the lead by turning their campuses into bubbles of Wi-Fi networks. In fact, a recent study in the US found that information technology ____15______ 5% to 8% of college budgets, up from an estimated 2% to 3% in the mid-1980s.8 On one campus, students use Wi-Fi to ____16______ instant messages, review their homework assignments, and check their bank balances. Just nine miles down the highway, another university had been feeling a bit of a technology ___17_____ complex. To compensate, it spent tens of thousands of dollars to give every one of its incoming freshmen a free Apple iPad.9 Some universities even require that all students own or ____18_____ a laptop. Some say the focus on technology prepares students for a wired world. “You have to keep up with the rest of the world. Students expect high-bandwidth information, and if you can’t __19______ it, you’re at a competitive disadvantage,” states a university president.10 Other colleges are straining to ____20_______ from their peers. The race to attract students with the most modern networks and the hottest systems has reached fever pitch. Some business majors are receiving free ____21_____ computers. In an always-connected mode, they can get information anytime and anywhere they need. One university is even giving its freshmen new smartphones to enrich the student experience and prepare them for success in a rapidly changing world.11 For those who prefer to travel laptop-free, colleges supply several computer labs. And for students who study late into the night, many have set up 24-hour repair shops where students can get their laptops ____22______ by the next day and receive a loaner in the meantime.12 Colleges around the world have been ____23_______ their computer systems for the past decade, in large part to provide students with the most advanced free system. The anywhere-anytime access has already ____24______ amazing benefits in education. With the widespread application of computer technologies, we are going to produce a generation of problem-solvers and intelligent thinkers, which is ____25_____ for the future of the world.

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A企业是增值税一般纳税人,2019年8月销售鞭炮100箱。每箱不含税销售价格为100元,成本为80元,同时收取优质费1130元。款项已收取。适用的增值税税率为13%。该业务的增值税销项税额为()

A. 1430
B. 1300
C. 1000
D. 1040

甲公司为增值税一般纳税人,本月发生如下业务1)本月进口产品20万元,取得进口增值税专用缴款书上注明的增值税额为3.2万元;2)发生运输费用,取得增值税普通发票上注明的价税合计金额为2200元;3)向农业生产者购入免税农产品3万元,经简单加工后用于直接销售;4)购入原材料30万元,取得增值税专用发票上注明的增值税额为4.8万元。当期可抵扣进项税额等于()

A. 8.27
B. 8
C. 3.2
D. 4.8

下列属于增值税计税销售额构成项目的包括()

A. 商品的销售价格
B. 价外费用
C. 销项税额
D. 代收代缴的各类税费

增值税的征税对象是商品流转中的销售额

A. 对
B. 错

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