问题 解答题

A、B两地相距20km,甲骑车自A地出发向B地方向行进30分钟后,乙骑车自B地出发,以每小时比甲快2倍的速度向A地驶去,两车在距B地12km的C地相遇,求甲、乙两人的车速.

答案

设甲的速度为x千米/时,乙的速度为3x千米/时,则

20-12
x
-
12
3x
=
1
2

解得:x=8

经检验x=8是原方程的解,

则2x=16.

答:甲的速度为8千米/时,乙的速度为24千米/时.

不定项选择 共用题干题

甲公司为一般纳税人,适用的增值税税率为17%,销售商品为其主营业务。该公司2012年发生如下业务:(1)4月20日,购买一块土地使用权,购买价款为200000元,支付相关手续费3000元,款项全部以银行存款支付。购买后准备等其增值后予以转让,对该投资性房地产采用公允价值模式进行后续计量。2012年6月30日经复核,该投资性房地产的公允价值为205000元。2012年12月31日,将该投资性房地产对外转让,取得的转让收入为300000元,全部款项已经收到并存入银行。(2)5月24日,购入一台不需要安装即可投入使用的生产设备,取得的增值税专用发票上注明的设备价款为30000元,增值税额为5100元,另支付运杂费300元,包装费400元,款项以银行存款支付。该设备预计使用寿命为10年,预计净残值为700元,按照年限平均法年末计提折旧。根据相关法律规定,该固定资产进项税可以抵扣。(3)6月15日,开始自建厂房一幢,购入为工程准备的各种物资500000元,支付的增值税额为85000元,全部用于工程建设。领用本公司生产的水泥一批,实际成本为80000元,税务部门确定的计税价格为100000元,工程人员应计工资100000元,以银行存款支付的其他费用30000元。2012年12月31日该工程完工并达到预定可使用状态。(4)7月31日,将一栋新建成的办公楼出租给乙企业使用,已确认为投资性房地产,采用成本模式进行后续计量。假设这栋办公楼的成本为1200000元,按照直线法计提折旧,使用寿命为20年,预计净残值为零。按照经营租赁合同,乙企业每月支付租金60000元。12月31日,这栋办公楼发生减值迹象,经减值测试,其可收回金额为1170000元,以前未计提减值准备。要求:根据上述资料,回答第(1)~(5)题。

关于投资性房地产的说法正确的是()。

A.作为存货的房地产属于投资性房地产

B.采用公允价值模式也应该计提折旧或摊销

C.采用公允价值模式后续计量要将公允价值变动记在"公允价值变动损益"科目中

D.处置的收入记在"投资收益"科目中

阅读理解

According to the American Automobile(car)Association, since 1964 all cars sold in the United States have been equipped with seat belts(带子)(They are also called safety belts) Many studies of car accidents have shown that safety belts can save lives. One study showed that forty percent of those killed in car accidents could have been saved if they have been wearing seat belts.

Unfortunately seat belts are worn only by a small number of drivers and passengers    about fifteen percent in cities and only nine percent in small towns. And safety belt can not protect people who do not wear them.

In order to find out what kinds of people do wear seat belts, a study was made in several cities in of the United States. The following facts were learned about those who use their safety belts.

1. They do not smoke while driving.

2. They had more education than less educated people

3. They know some one who was hurt(but not killed) in an accident

Advertisements based on these facts have been printed in newspapers and magazines in order to teach people the importance of using seat belt. But these advertisements have not helped much. Some people believe there should be a law ordering drivers and passengers to use safety belts. In Australia, where there is such a law, death in car accidents have reduced to twenty-four percent.

小题1: Seat belts                                 

A.are safe clothes car drivers usually wear when they drive.

B.Are belts that are used to tie drivers’ hands when they drive

C.Have been worn by all drivers in the united States since 1964

D.Are something that protect drivers from injury in car accidents.小题2:“One study showed that…” Here “study” means       

A.lesson

B.exam

C.research

D.education小题3:Which of the following sentences is NOT true?

A.More drivers in the country wear seat belts.

B.More educated people in the United States wear seat belts.

C.Much has been done to advise drivers to wear safety belts.

D.About three-twentieths of the drivers wear seat belts.小题4:Which of the following is true?

A.Most people who do wear seats smoke while driving.

B.When it is hot, people don’t have to wear their seat belts.

C.A law was made in Australia that only those who don’t smoke can drive a car

D.Some people agree that those who do not wear seat belts while driving should pay money for it.小题5:What is the best title of the passage?

A.Seat belts

B.Who wear seat belts

C.A study on seat belts

D.A law and safety belts