问题 单项选择题

以不正当手段取得《物业管理师注册》的,注册审批机构应当撤销其注册,并依法给予行政处罚,当事人在( )年内不得再次申请注册。

A.2

B.3

C.4

D.5

答案

参考答案:B

阅读理解

阅读理解。

     My father works for the Coca-Cola Company, and as a result of that, I am always changing schools to go

to new places for his job. Right before I moved to California, I had lived in Ohio for six years. I had many

close friends, and it was very hard for me to be able to leave them. When I first moved, my friends and I

talked all the time.

     Then I noticed I started to call my friends less and less each week as I had begun to make friends out here

in California. It came to the point where I never called any of my friends from Ohio anymore, because I felt

that I did not need to talk to them anymore.

     After one of my friends from Ohio called me and told me not to forget who my real friends were, I realized

that I had become a completely (完全地 ) different person. I had adapted (适应) to the new "California" ways

and completely left all of my friends who really cared about me in Ohio behind out of my life. They were the

friends that always cared for me and were there when I needed them the most and I almost let that slip away

(溜走 ).

     As soon as I realized my huge mistake, I started to make more and more calls to my friends from Ohio to

try to keep our friendships.

1. The author moved from Ohio to Califomia _____.

A. to make more friends

B. to start a new life

C. for his father's work

D. for his own study

2. The author's attitude towards friendship changed ______.

A. before he left his friends in Ohio

B. as soon as he arrived in California

C. after he made more calls to his friends in Ohio

D. after he received a friend's call from Ohio

3. What do the underlined words in the last paragraph refer to?

A. The author forgot his old friends in Ohio.

B. The author quarreled with his friends in Ohio.

C. The author disliked his friends in California.

D. The author made too many friends in California.

4. Which sentence shows the main idea of the passage?

A. A friend in need is a friend indeed.

B. Make new friends, but keep the old.

C. Books and friends should be few but good.

D. When in Rome, do as the Romans do.

单项选择题

甲公司于2005年1月30日向乙公司购买原材料一批,2月1日开具一张出票日为2月1日,面值为234万元,票面年利率为4%,期限为6个月的商业承兑汇票一张,并于当日转交给乙公司。至7月31日,甲公司因发生财务困难无款支付。8月2日,甲公司与乙公司达成如下债务重组协议:
甲公司以其生产的S产品一批和一项无形资产抵偿所欠债务134万元。在重组日,S产品账面成本为45万元,计税价格(公允价值)为50万元,未计提减值准备;S产品适用增值税税率17%、消费税税率10%、转让无形资产适用营业税税率5%,不考虑其他税费。无形资产账面余额为50万元,公允价值为50万元,未计提减值准备。同时乙公司豁免甲公司债务本金50万元,免除所积欠的利息,将剩余债务延期至2007年12月31日偿还,并从2006年1月1日起按年利率2%计算利息,但附有一个条件:如果甲公司2006年起年实现利润总额超过100万元,则年利率上升至4%。利息于债务结清时一并支付。
(2)乙公司于4月30日对甲公司开具的商业承兑汇票计提了3个月的利息,并于5月1日持票到银行贴现,贴现期为3个月,年贴现率为4.4%;票据到期,因甲公司无款支付,银行将票据退回乙公司并从乙公司银行账户扣回了相应的款项;乙公司将该票据转入应收账款核算并不再计提利息,而且至8月2日未对该项债权计提坏账准备。
(3)乙公司将收到的甲公司的S产品作为库存商品管理(收到相应的增值税专用发票并通过税务机关的审核、认证);将收到的甲公司的无形资产作为无形资产管理,并估计其受益期为50个月。
根据上述资料,回答下列问题。

乙公司在2005年5月1日办理票据贴现时应确认的财务费用为( )万元。

A.-2.05452

B.0.28548

C.2.62548

D.2.91096