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某商场(为增值税一般纳税人)月初从某皮草厂购进1000件皮草，单价380元，已取得专用发票；当月批发给个体商店700件，价税合并单价是550元；商场零售200件，价税合并单价是600元。 要求：计算商场当月销售皮革的应纳税额。
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靓丽日化公司发生如下经营活动： 2010年8月初购进原材料一批，取得的增值税专用发票上注明价款300000元，增值税款51000元，当即将该批材料全部发往设在某城市的乙企业委托加工一批油彩，本月加工完毕，全部收回，消费税已由乙企业代收代缴，支付加工费，取得的增值税专用发票上注明不含税加工费15000元；乙企业无同类油彩销售价格。甲公司本月收回后直接销售，取得不含税销售额400000元。当月销售自产化妆品，取得不含税销售额800000元。 已知：化妆品适用的消费税税率为30%。 要求：计算乙企业代收代缴的消费税税额；甲公司当月销售环节应纳的增值税税额和消费税税额。
结合给定资料8～11，就诚信建设问题，提出自己的对策。 [要求] 条理清晰，对策建议有针对性，切实可行，不超过300字。
程序设计语言可划分为低级语言和高级语言两大类。与高级语言相比，用低级语言开发的程序，其 (1) ，但在 (2) 的场合，还经常全部或部分地使用低级语言。在低级语言中，汇编语言与机器语言十分接近，它使用了 (3) 来提高程序的可读性。高级语言有很多种类，其中，PROLOG是一种 (4) 型语言，它具有很强的 (5) 能力。 (2)
With only about 1,000 pandas left in the world, China is desperately trying to clone the animal and save the endangered species. That’s a move similar to what a Texas A＆M University researcher has been undertaking for the past five years in a project called "Noah’s Ark". Dr. Duane Kraemer, a professor in Texas A＆M’s College of Veterinary Medicine and a pioneer in embryo transfer work and related procedures, says he salutes the Chinese effort and "I wish them all the best success possible. It’s a worthwhile project, certainly not an easy one, and it’s very much like what we’re attempting here at Texas A＆M—to save animals from extinction. " Noah’s Ark is aimed at collecting eggs, embryos, semen and DNA of endangered animals and storing them in liquid nitrogen. If certain species should become extinct, Kraemer says there would be enough of the basic building blocks to reintroduce the species in the future. It is estimated that as many as 2,000 species of mammals, birds and reptiles will become extinct over the next 100 years. The panda, native only to China, is in danger of becoming extinct in the next 25 years. This week, Chinese scientists said they grew an embryo by introducing cells from a dead female panda into the egg cells of a Japanese white rabbit. They are now trying to implant the embryo into a host animal. The entire procedure could take from three to five years to complete. "The nuclear transfer of one species to another is not easy, and the lack of available panda eggs could be a major problem," Kraemer believes. "They will probably have to do several hundred transfers to result in one pregnancy. It takes a long time and it’s difficult, but this could be groundbreaking science if it works. They are certainly not putting any live pandas at risk, so it is worth the effort , "adds Kraemer, who is one of the leaders of the Missyplicity Project at Texas A＆M, the first-ever attempt at cloning a dog. "They are trying to do something that’s never been done, and this is very similar to our work in Noah’s Ark. We’re both trying to save animals that face extinction. I certainly applaud their effort and there’s a lot we can learn from what they are attempting to do. It’s a research that is very much needed. \ The word "groundbreaking"(Paragraph 7) can be interpreted as______.
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