某市区的甲建筑工程公司(以下简称甲公司)2013年4月发生如下经营业务：(1)甲公司承包A项建筑工程，工程价款900万元，将其中的防水工程分包给乙企业，分包款12万元。(2)甲公司自建6栋规格相同的商品房，其中向本单位职工销售3栋，取得销售收入共计720万元，将2栋作为本单位的单身职工宿舍，将1栋捐赠给希望工程基金会。上述自建商品房的建造成本为200万／栋，成本利润率为10%。(3)出租写字楼取得租金收入24万元。已知：销售不动产适用的营业税税率为5%，建筑业适用的营业税税率为3%，出租不动产适用的营业税税率为5%。要求：根据上述资料，分析回答下列第下列各小题。根据要点(1)提示的内容，甲公司承包A项建筑工程应缴纳营业税（ ）万元。
A.26．64B.27C.44．40D.45根据要点(3)提示的内容，甲公司出租写字楼应缴纳营业税（B.0．72B.1．20C.1．22D.0．22根据要点(2)提示的内容，甲公司应缴纳营业税（C.27．22B.48C.36D.75．22
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For office innovators, the unrealized dream of the "paperless" office is a classic example of high-t...What does the author mean by "irony of the information age" [A] The dream of the "paperless
Analysts attribute the decline to such factors as advances in digital databases and communication systems. Escaping our craving for paper, however, will be anything but an easy affair.
"Old habits are hard to break," says Merilyn Dunn, a communications supplies director. "There are some functions that paper serves where a screen display doesn’t work. Those functions are both its strength and its weakness. "
In the early to mid-’90s, a booming economy and improved desktop printers helped boost paper sales by 6 to 7 percent each year. The convenience of desktop printing allowed office workers to indulge in printing anything and everything at very little effort or cost.
But now, the growth rate or paper sales in the United States is flattening by about half a percent each year. Between 2004 and 2005, Ms. Dunn says, plain white office paper will see less than a 4 percent growth rate, despite the strong overall economy. A primary reason for the change, says Dunn, is that for the first time ever, some 47 percent of the workforce entered the job market after computers had already been introduced to offices.
"We’re finally seeing a reduction in the amount of paper being used per worker in the workplace," says John Maine, vice president of a pulp and paper economic consulting firm. "More information is being transmitted electronically, and more and more people are comfortable with the information residing only in electronic form without printing multiple backups. "
In addition, Mr. Maine points to the lackluster employment market for white-collar workers — the primary driver of office paper consumption — for the shift in paper usage.
The real paradigm shift may be in the way paper is used. Since the advent of advanced and reliable office-network systems, data storage has moved away from paper archives. The secretarial art of "filing" is disappearing from job descriptions. Much of today’s data may never leave its original digital format.
The changing attitudes toward paper have finally caught the attention of paper companies, says Richard Harper, a researcher at Microsoft. "All of a sudden, the paper industry has started thinking, ’We need to learn more about the behavioural aspects of paper use, ’" he says. "They had never asked, they’d just assumed that 70 million sheets would be bought per year as a literal function of economic growth. "
To reduce paper use, some companies are working to combine digital and paper capabilities. For example, Xerox Corp. is developing electronic paper: thin digital displays that respond to a stylus, like a pen on paper. Notations can be erased or saved digitally.Another idea, intelligent paper, comes from Anoto Group. It would allow notations made with a stylus on a page printed with a special magnetic ink to simultaneously appear on a computer screen.
Even with such technological advances, the improved capabilities of digital storage continue to act against "paperlessness," argues Paul Saffo, a technology forecaster. In his prophetic and metaphorical 1989 essay, "The Electronic Pinata (彩罐)," he suggests that the increasing amounts of electronic data necessarily require more paper.
"The information industry today is like a huge electronic pinata, composed of a thin paper crust surrounding an electronic core," Mr. Saffo wrote. The growing paper crust "is most noticeable, but the hidden electronic core that produces the crust is far larger — and growing more rapidly. The result is that we are becoming paperless, but we hardly notice at all. "
In the same way that digital innovations have increased paper consumption, Saffo says, so has video conferencing — with its promise of fewer in-person meetings — boosting business travel.
"That’s one of the great ironies of the information age ," Saffo says. "It’s just common sense that the more you talk to someone by phone or computer, it inevitably leads to a face-to-face meeting. The best thing for the aviation industry was the Internet. \
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资料: 企业上年末资产负债表(简化)如表 所示 : 资产负债表(简化) 单位:万元 项 目 期末数 项 目 期末数 经营资产 金融资产 620 20 应付票据 应付账款 长期负债 股本 资本公积 留存收益 36 64 156 180 70 134 资产总计 640 负债及股东权益总计 640 根据历史资料可知,企业的经营资产、经营负债项目与销售收入成正比,金融资产为可动用的金融资产,企业上年度销售收入 800 万元,实现净利润 100 万元,支付股利 60 万元。预计本年度销售收入 1 000 万元,预计本年度销售净利率增长 10% ,股利支付率与上年相同。 要求: 采用销售百分比法预测外部融资额。
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