问题 单项选择题 A1型题

制定卫生基本法应依据的国家基本法律是()

A.《中华人民共和国红十字会法》

B.《中华人民共和国宪法》

C.《中华人民共和国传染病防治法》

D.《中华人民共和国执业医师法》

E.《中华人民共和国立法法》

答案

参考答案:B

单项选择题

黄河公司以生产小家电为主营业务,适用的所得税税率为25%,营业税税率为5%,历年按净利润的10%计提盈余公积。黄河公司采用成本模式对投资性房地产进行后续计量。有关资料如下:
(1)2007年12月18日黄河公司与长江公司签订租赁合同,黄河公司将一栋写字楼整体出租给长江公司,租期为3年,年租金为2 000万元,每年年初支付。
(2)2007年12月31日为租赁期开始日。该写字楼原值为50 000万元,写字楼顶计使用年限为40年,已计提固定资产折旧1250万元;土地使用权作为无形资产单独核算,其原值为1 000万元,预计使用年限为50年,已摊销20万元。写字楼和土地使用权的预计净残值为零,均采用直线法按年计提折旧和进行摊销。假定税法折旧年限、摊销年限、预计净残值与会计一致。
(3)2009年1月1日,黄河公司认为,出租给长江公司使用的写字楼,其所在地的房地产交易市场比较成熟,具备了采用公允价值模式计量的条件,决定对该项投资性房地产改按公允价值模式计量。2009年1月1日,该投资性房地产的公允价值为50 000万元。
(4)2009年l2月31日,黄河公司该投资性房地产的公允价值变为45 000万元。
(5)2010年1月1日,黄河公司就其所欠大海公司的50 000万元的债务与大海公司签订债务重组协议,内容如下:①黄河公司以上述投资性房地产(公允价值为45 000万元)抵偿所欠部分债务;②甲公司同意免除抵债后剩余债务的20%,并将剩余债务延期至2010年 12月31日偿还,按年利率5%计算利息。但如果黄河公司2010年开始盈利,则2010年按年利率10%计算利息;如果黄河公司2010年没有盈利,则2010年仍按年利率5%计算利息,利息于每年末支付。黄河公司预计2010年很可能会盈利,不考虑营业税。
(6)黄河公司2010年没有盈利,债务重组后,乙公司按债务重组的相关约定按期支付了各期利息及本金。
根据上述资料,回答下列问题:

2007年12月31日黄河公司投资性房地产的账面价值为( )万元。

A.51 000

B.50000

C.49 730

D.48 750

阅读理解

If you plan to take your pet on a trip,prepare ahead of time. At least two weeks before you leave,take your pet to a vet. See if he or she is tit for travel and ask if he or she should have any medicine before leaving. The vet may suggest certain pills for sickness or for calming the pet.

Some states or foreign countries have health laws that say animals must have certain injections(注射)before they can be allowed to enter. Your vet may have this information. You can also get help on the United States and Canadian laws from a book published by the Department of Agriculture which some libraries have. For information on foreign countries, check with their consulates (领事馆).You can also ask the airlines on which you are travelling.

Find out if the places where you plan to stay allow pets because many do not.

If you are going by plane or train,ask if pets are allowed. If they are,ask where they will be kept and who will care for them. The big bus lines in this country do not allow pets.

Choose your pet’s box carefully. Plastic boxes are better than cardboard or wooden ones because they can' be chewed(嚼碎).

If going by plane or train during warm weather,try to go in the cooler early morning or evening hours. Also try to avoid (避免)very cold winter weather because pets often suffer from cold. Even in your own car, be careful. Do not leave the animal inside with the windows closed because the car may become too hot or too cold.

小题1:The main idea of this passage is to_________

A.warn people to leave their pets at home

B.give general information about pet travel

C.tell people how to choose their pet boxes

D.tell people about foreign pet laws小题2:When taking a pet on a trip,a pet owner________

A.doesn' need to make any special plans

B.should stay at friends' homes

C.should make plans before leaving home

D.should travel by bus instead of plane小题3:From the passage,we can learn that________

A.it costs too much to take pets on trips

B.some pets may not be well enough to travel

C.all train lines treat pets exactly the same

D.pets are welcome everywhere小题4:Which person would be the most interested in this passage?

A.A vet.

B.A pet owner .

C.A bus driver.

D.A pet shop owner.