问题 阅读理解

Before you go to another country it is a great help if you know the language and some of the customs of the country.

When people meet each other for the first time in Britain, they say, “How do you do? ”and shake hands. Usually they do not shake hands when they just meet or say goodbye. But they shake hands after they haven’t met for a long time or when they will be away from each other for a long time.

Last year a group of German students went to England for a holiday. Their teacher told them that the English people hardly shake hands. So when they met their English friends at the station, they kept their hands behind their backs. The English students had learned that the Germans shake hands as often as possible, so they put their hands in front and got ready to shake hands with them. It made both of them laugh.

小题1:It is ____ if you know the language and some of the customs of the country.

A.not useful

B.not helpful

C.very helpful

D.very bad小题2:English people usually shake hands when they ______.

A.meet every time

B.meet for the first time

C.say goodbye to each other

D.say hello to each other小题3:Usually English people don’t shake hands _______.

A.when they will be away for a long time

B.when they say “How do you do? ”

C.when they just meet or say goodbye

D.after they haven’t met for a long time小题4:Which of the statement(陈述)is right?

A.German people shake hands as often as possible.

B.English people like shaking hands very much.

C.German people hardly shake hands.

D.Neither English people nor Germans like shaking hands.小题5:This story is about _______.

A.shaking hands

B.customs

C.languages

D.languages and customs

答案

小题1:C

小题2:A

小题3:D

小题4:B

小题5:B

小题1:根据文章内容Before you go to another country it is a great help if you know the language and some of the customs of the country. 可知答案为33故选答案为C

小题2:根据文章内容,When people meet each other for the first time in Britain,可知答案为A

小题3:根据文章内容they say, “How do you do? ”and shake hands.可知答案为D

小题4:根据文章内容大意可知答案为B

小题5:根BB据文章内容,故选答案为B

判断题
单项选择题

甲公司2010年12月3日与乙公司签订产品销售合同。合同约定,甲公司向乙公司销售A产品200件,单位售价1000元(不含增值税),增值税税率为17%;乙公司应在甲公司发出产品后1个月内支付款项,乙公司收到A产品后3个月内如发现质量问题有权退货。A产品单化成本为600元。
甲公司于2010年12月10日发出A产品,并开具增值税专用发票。根据历史经验,甲公司估计A产品的退货率为20%。至2010年12月31日止,上述已销售的A产品尚未发生退回。
甲公司2010年12月15日与丙公司签订产品销售合同。合同约定,甲公司向丙公司销售B产品100件,单位售价10000元(不含增值税),增值税税率为17%;丙公司应在甲公司发出产品后1个月内支付款项,丙公司收到B产品后2个月内如发现质量问题有权退货。B产品单位成本为7000元。
甲公司于2010年12月20日发出B产品,并开具增值税专用发票。至2010年12月31日,上述A、B产品尚未发生退回。
按照税法规定,销货方于收到购货方提供的《开具红字增值税专用发票申请单》时开具红字增值税专用发票,并作减少当期应纳税所得额处理。甲公司适用的所得税税率为25%,预计未期间不会变更;甲公司预计未来期间能够产生足够的应纳税所得额以利用可抵扣暂时性差异。甲公司于2010年度财务报告批准对外报出前,A产品发生退回20件,B产品未发生退货;至A、B产品退货期满,2010年出售的A产品实际退货30件,B产品发生退货2件。
假定按税法规定,企业发出商品时应确认收入的实现。
要求:
根据上述资料,不考虑其他因索,回答下列问题。

甲公司因销售A、B产品于2010年度确认的递延所得税费用是( )万元。

A.-0.2

B.-7.7

C.7.7

D.0.2