甲卷烟厂(位于市区)为增值税一般纳税人，2008年12月从农民手中收购烟叶，收购凭证上注明收购价30000元(该烟厂自己承担了付给烟农的收购价10%的补贴)，支付运费1000元，装卸费500元，并取得了符合规定的运费发票；将购买的烟叶直接运往乙企业(位于县城，增值税一般纳税人)委托其加工烟丝，取得增值税专用发票，注明加工费5000元、增值税850元，乙企业代扣代缴了消费税；甲卷烟厂将收回的烟丝的 20%直接销售，取得不含税销售额35000元，80%用于生产A牌卷烟，本月销售卷烟 17箱(标准箱)，取得不含税销售额416500元；企业职工浴池领用从小规模纳税人购进时取得普通发票的劳保用品，成本8600元，领用从一般纳税人购进时取得增值税专用发票和合法的运输发票的煤炭，成本34290元(包括买价30000元，运输成本2790元，装卸费1500元)。对上述业务税务处理正确的有()。(A牌卷烟的不含增值税调拨价为98元/条，本月取得的发票均在本月认证并抵扣；本期烟叶税为6600元，发往乙企业加工，被代扣代缴消费税17520.86元。)

A．HBA

B． PBX

C． VoIP

D． NIC

A．SATA

B． iSCSI

C． SCSI

D． HBA

A. Motherboard

B. Operating system

C. Expansion cards

D. Riser cards

A．Modem

B． Network

C． Video

D． RAID

A. FireWire

B. Video capture

C. SATA

D. TV tuner

A. Second Modem

B. Second CPU

C. Second HBA

D. Second PBX card

Which of the following is the viewpoint of the Times newspaper？

A) Expansion in enrollment is bound to affect the quality of British higher education.

B) British universities should expand their enrollment to meet the needs of industry.

C) European universities can better meet the needs of the modern world.

D) British universities should help fight competition on world markets.

A. PCI Express video card

B. PCI Express fiber card

C. PCI Express sound card

D. PCI Express network card

Which of the following is the best title for the passage？

A．How Did I Make the Holiday Photo Cards？

B．What Is the Best Way to Connect with Friends？

C．Why Did I Stop Sending Holiday Photo Cards？

D．What Is the Disadvantage of Online Contact？

Which of the following indicates the end of the expansion phase？

A．The increase of raw materials.

B．The growth stopping at a peak.

C．The further increase of labours.

D．The volume expansion of goods.