问题 单项选择题

WHO推荐的6种抗结核基本药物不包括

A.异烟肼

B.利福平

C.链霉素

D.卡那霉素

E.乙胺丁醇

答案

参考答案:D

阅读理解

阅读理解。

October 21st, 2011

Dear Vincent,

     I'm a middle school student in Zhejiang , China. My English teacher, Ms. Li gave me your name and

address. I want to be your pen friend.

     English is my favourite subject. That's why I want to practise English with an American student. I also

like art. It's so interesting and useful. I like history, too. Our history teacher always tells us a lot of

interesting historical stories. We all have a good time in history classes.

     In my free time, I enjoy playing computer games. It's exciting and fun. Do you like it ? I also like to go

to the movies. I saw Harry Potter and the Deathly Hallows: Part I yesterday. It was a great film. But

I don't like sports, so I never enjoy P. E. classes.

     How about you? What subjects do you like? What do you look like? What do you want to do when

you get older? I hope I can get your letter soon!

                                                                                                                               Yours,

                                                                                                                                    Zhao Gang

1. Zhao Gang wants to have a pen friend, so he can _____.

A. improve his writing

B. practise English

C. know more historical stories

D. make Ms. Li happy

2. What subject doesn't Zhao Gang like? _____.

A. P. E.

B. English

C. History

D. Art

3. Who is Vincent? _____.

A. Zhao Gang's classmate

B. A middle school student in Zhejiang

C. An American student

D. Ms. Li's student

4. What did Zhao Gang do on October 20, 2011?_____.

A. He played computer games

B. He wrote a letter to Vincent

C. He talked to Ms. Li about his pen friend

D. He went to the cinema.

5. What does Zhao Gang do in his free time? _____.

A. He plays computer games and watches films

B. He does sports

C. He reads books

D. He sings and dances

问答题

甲工业企业为增值税一般纳税企业,采用实际成本进行材料日常核算。假定运费不考虑增值税。2000年8月1日有关账户的期初余额如下:
科目 期初余额
在途物资4000元
预付账款——D企业8000元
委托加工物资——B企业 2000元
包装物 5000元
原材料 800000元
注:“原材料”账户期初余额中包括上月末材料已到但发票账单未到而暂估入账的6000元。
2000年8月份发生如下经济业务事项:
(1)1日对上月末暂估入账的原材料进行会计处理。
(2)3日在途材料全部收到,验收入库。
(3)8日从A企业购入材料一批,增值税专用发票上注明的货款为50000元,增值税为8500元,另外A企业还代垫运费500元。全部货款已用转账支票付讫,材料验收入库。
(4)10日收到上月委托B企业加工的包装物,并验收入库,入库成本为 2000元。
(5)13日持银行汇票200000元从C企业购入材料一批,增值税专用发票上注明的贷款为150000元,增值税为25500元,另支付运费500元,材料已验收入库。甲工业企业收回剩余票款并存入银行。
(6)18日收到上月末估价入账的材料发票账单,增值税专用发票上注明的贷款为5000元,增值税为850元,开出银行承兑汇票承付。
(7)22日收到D企业发运来的材料,并验收入库。增值税专用发票上注明的贷款为8000元,增值税为1360元,对方代垫运费640元。为购买该批材料上月曾预付贷款8000元,收到材料后用银行存款补付余款。
(8)31日根据“发料凭证汇总表”,8月份基本生产车间领用材料360000元,辅助生产车间领用材料200000元,车间管理部门领用材料30000元,企业行政管理部门领用材料10000元。
(9)31日结转本月随同产品出售不单独计价的包装物的成本6000元。要求:编制甲工业企业上述经济业务事项的会计分录(“应交税金”科目要求写出明细科目)。