问题 单项选择题

用cole公式计算气管导管口径(F)公式()

A.年龄(岁)+18

B.年龄(岁)/4+4

C.年龄(岁)/2+12

D.年龄×2+8

E.年龄/4+6

答案

参考答案:A

阅读理解

Ladies and Gentlemen, some strange, wild and wonderful stories colored the news in 2010, you may like them.

● A Copenhagen bus company has put "love seats" on 103 of its buses for people looking for a partner. "Even love at first sight is possible on the bus," said a spokesman for the company to explain the two seats on each bus that are covered in red cloth and a "love seat" sign.

● Shoppers at an international luxury fair in Italy, found a cell-phone-equipped golden coffin(棺材)among the items on display. The phones will help "the dead" contact relatives if they have been buried alive by mistake.

● A man in New York came up with a disarming(手无寸铁的)way to perform his latest bank heist , approaching the clerk’s window with a large bunch of flowers and handing over a note saying “give me the money!”

● An Englishman who lost all his legs and arms in an electrical accident successfully swam across the Channel, a challenge he had been preparing for two years. The whole cost is 400 dollars.

● A set of artificial teeth(假牙) made for Britain's war-time prime minister Winston Churchill known as "the teeth that saved the world" sold for nearly 18,000 pounds (21,500 euros, 24,000 dollars) at auction(拍卖).

● A British woman caused an Internet hate campaign after she was caught on camera dumping(抛弃)a cat in a rubbish bin. She was fined 250 pounds (400 dollars, 280 euros) after pleading guilty.

● The BBC apologized completely and without any doubts after a radio presenter jokingly announced that Queen Elizabeth II had died.

● Two Australian men needed surgery(手术)after shooting each other in the bottoms during a drinking session to see if it would hurt and they were charged 400 dollars separately.

● A Kuwaiti MP(议员) suggested state-aid for male citizens to take second wives, in an effort to reduce the large number of unmarried women in the oil-rich state.

小题1:What is special about the coffin in the second news?

A.It is golden.

B.It has a cell phone.

C.It is new.

D.It has many items.小题2:What is the probable meaning of the underlined word “heist” in the third news?

A.robbery

B.love

C.discussion

D.repair小题3:Who has to spend 400 dollars to do the surgery?

A.A British woman who dumped a cat in a rubbish bin.

B.One who bought Winston Churchill’s artificial teeth.

C.An Australian man who was shot in bottom to test the hurt.

D.An Englishman crossing the Channel without legs and arms.

多项选择题

A公司为国有控股公司,适用的所得税税率为25%,预计在未来期间不会发生变化。2008年1月1日首次执行新会计准则。2008年1月1日经董事会和股东大会批准,于当日开始对有关会计政策和会计估计作如下变更:
(1) 考虑到技术进步因素,自2008年1月1日起将一套办公自动化设备的使用年限改为5年,预计净残值和折旧方法不变。该套设备系2005年12月28日购入并投入使用,原价为81万元,预计使用年限为8年,预计净残值为1万元,采用直线法计提折旧。按税法规定,该套设备的使用年限为8年,预计净残值为1万元,按直线法计提折旧。
(2) 发出存货成本的计量由后进先出法改为全月一次加权平均法。A公司存货2008年年初账面余额为1200万元,未发生减值损失。
(3) 用于生产产品的无形资产的摊销方法由年限平均法改为产量法。A公司生产用无形资产2008年年初账面余额为1000万元,“累计摊销”科目余额为300万元,已经摊销3年,未发生减值;按产量法摊销,每年摊销200万元。变更日该无形资产的计税基础与其账面价值相同。
(4) 开发费用的处理由直接计入当期损益改为有条件资本化。2007年发生符合资本化条件的开发费用700万元,2008年摊销100万元。税法规定,资本化的开发费用计税基础为其资本化金额的150%,摊销年限、摊销方法与会计相同。
(5) 对某栋以经营租赁方式租出办公楼的后续计量由成本模式改为公允价值模式。该办公楼2008年年初账面余额为2000万元,未发生减值,变更口的公允价值为2500万元。该办公楼在变更日的计税基础与其原账面余额相同。
(6) 将全部短期投资重分类为交易性金融资产,其后续计量由成本与市价孰低改为公允价值。该短期投资2008年年初账面价值为560万元,公允价值为580万元。变更日该交易性金融资产的计税基础为560万元。
(7) 所得税的会计处理由应付税款法改为资产负债表债务法。
上述涉及会计政策变更的均采用追溯调整法,不存在追溯调整不切实可行的情况;A公司预计未来期间有足够的应纳税所得额用以利用可抵扣暂时性差异。

下列各项中,属于会计估计变更的有( )。

A.办公自动化设备的使用年限由8年改为5年

B.无形资产的摊销方法由年限平均法改为产量法

C.开发费用的处理由直接计入当期损益改为有条件资本化

D.发出存货成本的计量由后进先出法改为全月一次加权平均法

E.短期投资重分类为交易性金融资产,其后续计量由按成本与市价孰低计量改为按公允价值计量