问题 阅读理解

Ma Yan is not really a writer, but this 15-year-old girl has written a book that has moved many people around the world. Ma Yan’s diary tells us about Ma’s life. She lives in a poor village called Zhangjiashu in Tongxin, Ningxia, and she has no money to go to school. However, she is brave and wants to go to school very much.

Her mother gave her diary to a reporter, Pierre Haski when he went to Zhangjiashu in 2001. Now, Ma Yan’s diary has been published in France, Italy, Germany, Japan and China.

Ma Yan is now a Junior Three student at Yuwang Middle School in Tongxin. Before this, she had to drop out of school twice. She had to stop going to school the first time, because her mum told her there was no money for her to go to school. She worked for 21 days and saved 13 yuan. With this money, she went back to school. The second time, her family told her she had to leave school while her two brothers could stay.

“I want to study,” Ma Yan wrote in her diary. “Why can boys study but girls can’t? It would be wonderful if I could stay at school forever.”

Ma Yan loves school so much because she wants to have a better life.

“My parents work hard in the fields but they are still poor. They have no knowledge(知识). Most girls in my village leave school early and get married young. I don’t want that kind of life,” Ma Yan said.

After her story became known, many students sent money to her. She hopes to go to Tsinghua University and become a reporter. “Then, I can find poor kids like me, and help them,” she said.

小题1:Ma Yan’s diary has been published in France, Italy, Germany, Japan and       .

A.America

B.Austria

C.Russia

D.China小题2:Why did Ma Yan leave school for the first time?

A.She didn’t study as hard as her brothers.

B.Her brothers studied better than she did.

C.Her family didn’t have money for her to school.

D.She had to help her mother do some housework.小题3:Ma Yan wants to study because she wants to          .

A.teach her parents some knowledge

B.get more money for her study in university

C.become more famous in the world

D.get more knowledge to change her life

答案

小题1:D

小题2:C

小题3:D

题目分析:

小题1:此题考查对短文的细节理解,从短文第二段可知马燕的日记在法国、意大利、德国、日本和中国被出版

小题2:此题考查对短文的细节理解,短文第三段中提到马燕第一次辍学是由于家里没钱,故选C

小题3:此题考查对短文的整体理解,从短文中可知马燕意识到“知识能改变命运”因此上学为了获得更多知识

点评:该题通过马燕的一篇日记描述了她由于家庭贫困而多次辍学的经历,从而反射出知识的重要性。文章篇幅虽然有点长,但是内容贴近生活,通俗易懂,问题设计简单。

单项选择题
问答题

乙股份有限公司(以下简称“乙公司”)采用债务法核算所得税,适用的所得税税率为33%。
(1)乙公司2005年实现的利润总额为3600万元。2005年乙公司发生的交易和事项中,因会计处理方法与税法规定不同,导致利润总额与应纳税所得额发生差异的交易和事项如下:
①2004年12月1日购建环保用A固定资产一项,其入账价值为1000万元,12月20日达到预定可使用状态并投入使用。该固定资产的预计使用年限为10年,预计净残值为零,采用年限平均法计提折旧。税法规定,该固定资产可以采用双倍余额递减法计提折旧,折旧年限为10年,预计净残值为零。
②按照销售合同规定,乙公司承诺对销售的B产品提供3年的免费售后服务。乙公司预计2005年销售的B产品售后服务费用为300万元,已计入当期损益。税法规定,与产品售后服务相关的费用在实际发生时允许税前扣除。乙公司2005年未发生相关的售后服务支出。
③乙公司2005年度取得国债利息收入200万元。税法规定,国债利息收入免征所得税。
④2005年12月31日,乙公司C产品的账面余额为2600万元,对C产品计提减值准备 400万元,计入当期损益。乙公司期初存货均未计提减值准备。税法规定,资产只有在发生实质性损失时允许税前扣除。
(2)乙公司2006年实现的利润总额为4800万元,2006年乙公司发生的交易和事项中,因会计处理方法与税法规定不同,导致利润总额与应纳税所得额发生差异的交易和事项如下:
①2004年12月20日投入使用的环保用A固定资产,仍处于使用中,并按投入使用时的预计使用年限、预计净残值及确定的折旧方法计提折旧。该固定资产在2006年未发生减值。
②2006年度乙公司对2005年销售的B产品提供售后服务,发生相关支出150万元。乙公司预计2006年销售的B产品售后服务费用为200万元,计入当期损益。
③2006年度乙公司因销售C产品而转销存货跌价准备320万元。
2006年12月31日,根据市场行情,转回C产品2005年计提的存货减值准备40万元;对其他存货未计提存货跌价准备。
(3)其他有关资料:
①假定不考虑除所得税外其他相关税费。
②除给定情况外,乙公司不存在其他会计与税收之间的差异。
③2005年年初,乙公司递延税款期初余额为零。
④假定乙公司预计在未来期间能够产生足够的应纳税所得额用于抵减可抵扣暂时性差异的影响。
要求:

分别计算乙公司2006年上述暂时性差异应确认的相关递延所得税金额;