问题 阅读理解

One day a young man went to the town and bought himself a new pair of pants. When he got home, he went to his room and put them on. He found they were about two inches(英寸) long. He went into the kitchen(厨房). His mother and his two sisters were doing some washing there. He said to them,“ The new pants are too long. They need cutting(剪) by two inches. Would one of you do this for me?” His mother and sisters were busy and nobody said anything.

But after his mother finished washing, she went to her son’s room and cut the pants by two inches. She came back without saying anything to her daughters. After supper, the elder sister remembered her brother’s pants. She went to his room and cut the pants by two inches without saying anything to anyone. The younger sister went to the cinema. But when she came back, she also remembered her brother’s pants, so she went to his room and cut them by two inches, too.

小题1:The pants were       .

A.too long

B.new

C.for the young man

D.A, B and C小题2:The young man’s mother and sister didn’t answer him because         .

A.they don’t like him at all

B.they were too busy at that time

C.they didn’t want to do it for him

D.they didn’t hear him clearly小题3:If the pants were 197 inches at first, at last they were        .

A.191 inches

B.193 inches

C.195 inches

D.199 inches小题4:From the story, we know        .

A.The young man’s mother and sister didn’t want to help him.

B.The young man can wear the pants to go out now.

C.The young man can cut his pants himself.

D.The young man wouldn’t be very happy after he saw his pants.小题5:Which one is true from the story?

A.The young man’s mother and sisters wouldn’t like to talk with each other.

B.The young man’s mother and sister didn’t hear the young man’s words.

C.The young man’s pants were too long for him now.

D.The young man had to buy another pair of pants now.

答案

小题1:D

小题1:B

小题1:A

小题1:D

小题1:D

小题1:从第一段的句子:The new trousers are too long. 可知这年轻人的裤子是个新裤子而且太长,选D

小题2:细节题:从第一段的句子:His mother and sisters were busy and none of them said anything.可知他的妈妈和姐姐太忙了,没时间理他。选B。

小题3:计算题:从第二段我们知道共有三个人各剪了2英寸,所以197英寸的裤子只剩191英寸了。选A

小题4:推理题:从故事的发展看:这条裤子肯定不能穿了,这个人看见裤子肯定不高兴。选D

小题5:推理题:从文章的结尾看这条裤子一定短的不能穿了。只有扔了。选D

单项选择题
问答题

某企业为增值税一般纳税人。2005年度经自行纳税调整后,应纳税所得额为230万元,已缴纳所得税75.9万元。2006年4月税务机关对其纳税检查中发现该企业2005年度有以下问题:
(1) 企业以在册职工1000人计算计税工资。在册职工中包括由福利费开支工资的医务室工作人员30人,不包括临时工10人,当地计税工资为月人均800元。
(2) 逾期未返还的包装物押金8万元,挂账未作处理。
(3) 技术转让净收入60万元,未记收入。
(4) 年末“应收账款”借方余额100万元,“坏账准备”贷方余额0.8万元,年初应收账款余额为0(该企业坏账核算采用备抵法,坏账准备提取比例为8‰)。
(8) 固定资产折旧73.4万元为企业提取的折旧50万元(与税法口径一致)和一次性列支的当年12月购买并投入使用的税控收款机23.4万元(取得专用发票,12月通过认证)。
(5) 因意外事故得到保险公司赔偿款4万元,未调整营业外支出。
(6) 国库券利息收入3万元计入了应纳税所得额。
(7) 短期投资跌价准备2万元已在所得额前扣除。
注:不考虑城建税和教育费附加的影响。
要求:按下列顺序回答问题,每步均为共计金额:
(1) 计算该企业工资事项应调增所得额;
(2) 计算企业工会经费、职工福利费、职工教育经费应调增所得额;
(3) 计算企业逾期未返还的包装物押金应调增所得额;
(4) 计算企业技术转让净收入应调增所得额;
(5) 计算企业坏账准备应调增所得额;
(6) 计算企业折旧应调增所得额;
(7) 计算企业应补缴增值税额;
(8) 计算企业其他事项应调增所得额;
(9) 计算企业应补缴所得税额。