不同参保人员所缴纳的失业保险费是不同的,相应失业保险金的标准也应有所差别。()
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某企业财务人员将2000年度企业所得税的计算列表如下:
要求:
(1)根据企业所得税有关规定,指出上表在计算企业所得税方面存在的问题,简要说明依据,并逐项对应纳税所得额进行调整。
(2)计算该企业2000年度应补或退的企业所得税。
听力原文: In the early days I had to take premises all over the place, anywhere I could get them, just to get the business off the ground. But over the years I've always looked for the opportunity to get everyone together on one site. When all this is over, we'll look better and we'll perform. better. I know it means we're going to attract more business. And another thing, we're supposed to keep all the records on the database, but half the time, the various PCs aren't working or the network's down or something. That can surely only get better. Personally I can't wait.
(15)
But when Amanda was not talking by the time she was two, Edith and her husband became more and more anxious.【1】Finally, Edith took Amanda to an ear, nose and throat specialist, who did an auditory brain-stem response test in which clicking sounds sent through earphones are measured in the brain. This examination showed that Amanda was severely hearing-impaired in both ears. The tragedy was that late detection had delayed her language development and threatened, long-term, to hinder her growth socially.
Hearing impairment is one of the most common birth defects in Asia today.【2】Dr. Andrew Smith, medical officer with the World Health organization's Activities for Prevention of Deafness and Heating Impairment Team in Geneva, Switzerland, estimates that 5.5 million children in Asian-Pacific region are deaf or hearing-impaired. He says that the lack of awareness among parents and some physicians about hearing impairment is a major reason for late detection in children.
Choy Kwee Yuen of Singapore initially did not suspect there was anything wrong with his child. At six month, Choy Jing Xian cooed and gurgled like any other baby. But when Jing Xian was eight months old, Choy became concerned. The infant would sleep through loud noises, including slaps of thunder. His doctor referred the boy to a specialist, who found that Jing Xian had a severe hearing impairment.【3】"All babies up to six months old make vocal noises--it's a natural reflex," says the specialist, "It's hard to distinguish between a three-month-old hearing baby and a three-month-old deaf baby."
He also stresses that even children with moderately severe hearing loss may hear loud sounds or react to hand movements.【4】If a doctor tests a young deaf child's hearing by ringing a bell next to his ear, he may react to the movement of hand rather than the sound. Because hearing problems are often not detected, many children muddle along until hearing screenings are given at school. They don't know they have a problem, and their symptoms may be misinterpreted.
【5】Mounting evidence shows that the longer the delay in diagnosing the problem, the more trouble the child has in developing language and social skills.