题目内容

There are two great mysteries about the beach. One is why human beings flock there by thousands, only to prostrate(俯卧) themselves in dense packs of glistening flesh. The other is why the sand goes there. Strange as it seems, oceanographers have never really understood why sand piles up on the shore. Now Douglas Inman and Daniel Conley think they have solved the puzzle.
The puzzle had to do with waves. Though it might seem intuitive that waves carry water to shore, and sand along with it, it's not that simple. The crest(浪尖)of a passing wave lifts a given hit of water upward and landward, but the ensuing trough(波谷) pushes the water back down and Out to sea. Near the bottom, there the sand is, the water was always assumed to just slide back and forth—and the sand with it. "If you take a very aloof look at a beach," says Inman, "you'll realize that if the two motions move sand back and forth the same amount, then all the sand should end up in deep water.'
So for beaches to exist, the crest's onshore flow must somehow move enough sand up the beach to counter the seaward tug of both the trough and gravity . The pressure changes in the sand bed, Inman and Conley think, are the key to beach creation. They found that sand doesn't just slide back and forth with each passing wave. Under a trough, it does slide seaward, in a thin layer just above the bottom. But under a crest its movement is often more elaborate. The higher pressure under a crest—higher because the water is piled higher—forces water into the porous(多孔的) sand. This creates strong whirlpools just above the sand, which help loosen it. As the crest passes overhead, the sand first rushes across the bottom; then it abruptly turns violent lifting off the bottom in large, boiling bunches. Finally, just after the crest passes, the sand explodes up into the great water column. The boiling and rushing move more sand than the backsliding under a trough, so there's a net movement of sand toward the shore.
What is the primary purpose of this passage?

A. To explain why sand piles up on the beaches.
B. To explain why men only prostrate in the sea.
C. To propose a new explanation of a phenomenon.
D. To refute a misconception.

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A. 本案中所适用的判决依据体现了制定该依据者的一种价值判断
B. 法官作出判决是一种事实判断
C. 法官作出判决本身是一个法律行为
D. 在本案中,法官的推理主要是一种辩证的推理

某汽车厂为增值税一般纳税人,2005年 8月份主要业务情况如下:
(1) 销售给汽贸公司A型小客车500辆, 5.8万元/辆(不含税),因汽贸公司提前支付货款.该汽车厂决定给予5%的现金折扣,并在开出的增值税专用发票上分别注明销售额和折扣额;
(2) 销售给某使单位B型小客车10辆,单价为6.8万元(价税合计);
(3) 该汽车厂自用A型小客车3辆;
(4) 外购钢材支付货款560万元,已取得增值税专用发票,购入钢材取得的运输单位开具的普通发票上注明运费2万元,装卸费 0.3万元,钢材已验收入库;
(5) 外购低值易耗品支付价款16万元,取得的增值税专用发票上已注明税款,但其中有1万元因质量不符合要求予以退货;
(6) 外购机床2台,价值35万元,取得的增值税专用发票上已注明税款;
(7) 外购自来水支付货款1万元,取得的增值税专用发票上注明税款600元,外购原煤支付货款19.62万元,增值税专用发票上注明税款2.55万元,外购煤气支付货款7万元,增值税专用发票上注明税款1.19万元,外购电力20万元,尚未取得增值税专用发票;
(8) 该汽车厂将铁路专用线提供给临近企业使用,取得使用费11万元;以专利技术和非专利技术投资人股与另一企业合资,按销售额的一定比例提取转让费,当月共提取转让费8万元;
(9) 该汽车厂附设的独立核算的营业性饭店当月取得住宿费收入60万元,餐厅收入 45万元,卡拉OK歌舞厅收入30万元,厂俱乐部放映电影、录像收入5万元,场租收入1万元。(小客车消费税税率为3%,服务业营业税税率为5%,文化体育业营业税税率为 3%,当地娱乐业营业税税率为10%,转让无形资产营业税税率为5%)
当月增值税销项税额为()。

A. 482.26万元
B. 488.30万元
C. 477.79万元
D. 481.19万元

听力原文:M: Miss, is there still time for a cup of coffee on this flight?
W: Yes, but you have to drink it fast, because we'll be landing in 10 minutes.
Q: Where did the dialogue most probably take place?
(4)

A. Restaurant.
B. Coffee shop.
C. Dining room.
D. Plane.

如果存在重大的范围限制,应当在财务报表审阅报告中说明:假定范围不受限制,注册会计师就可能发现需要调整财务报表的事项,因而提出保留结论。()

A. 正确
B. 错误

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