问题 单项选择题

甲公司为增值税一般纳税企业。2007年度,甲公司主营业务收入为2000万元;增值税销项税额为340万元;应收账款期初余额为200万元,期末余额为300万元;预收账款期初余额为100万元,期末余额为20万元。假定不考虑其他因素,甲公司2007年度现金流量表中“销售商品、提供劳务收到的现金”项目的金额为( )万元。

A.1080

B.2170

C.1180

D.1260

答案

参考答案:B

解析: 销售商品、提供劳务收到的现金=销售商品、提供劳务产生的“收入和增值税销项税额”+应收账款项目本期减少额-应收账款项目本期增加额+应收票据项目本期减少额-应收票据项目本期增加额+预收账款项目本期增加额-预收账款项目本期减少额±特殊调整业务=2000+340-(300-200)-(100- 30)=2170万元。

完形填空
完形填空。

     It is interesting how NASA (美国航空航天管理局) chose their astronauts (宇航员)
for landing them on the moon. They chose men__1__ the age of twenty and thirty-five. There
were about fifty of them. Many were__2___air pilots.__3__were scientists with two
or three degrees. NASA telephoned each man they were going to choose, told them the
plans and the__4__they might get in. They then asked him if he was willingto be trained
as an astronaut. "How could any man__5__such an exciting job?" one of them said.
"Dangerous? Of course, it's dangerous,__6__most exciting! "
     The health and physical condition of __7__was, of course, very necessary.__8__those in
very good health and physical condition were chosen.
     While being trained to be astronauts, they went through many__9__. They studied the
stars and the moon, and they also studied geology, the science of rocks. This was
necessary__10__astronauts would have to look for rocks on the moon. They would try to
find rocks which might help to tell the__11__of the moon. They were all__12__to fly in
helicopters. These helicopters landed__13__down to give them some experience of the
way the spaceship would.__14__land on the moon. They were also taught all the__15__
facts about the conditions. They learnt all the technical details of the spaceships and
rockets. They visited the scientists and engineers who__16__them. They visited the
factories where they were__17__.They learnt how every__18__of a spaceship and
its instruments work. They also learnt every detail of ground-control__19___.
     In a word, to be chosen as an astronaut, one must be in good health,__20__in
science and good at piloting.

( )1.A. at
( )2.A. experienced
( )3.A. None
( )4.A. danger
( )5.A. accept
( )6.A. but
( )7.A. the scientists
( )8.A. As
( )9.A. jobs
( )10.A. for
( )11.A. story
( )12.A. shown
( )13.A. straight
( )14.A. possibly
( )15.A. not known
( )16.A. drew
( )17.A. repaired
( )18.A. part
( )19.A. house
( )20.A. well-done

B. between
B. old
B. Few
B. sadness
B. receive
B. if
B. men
B. Only
B. places
B. because
B. background
B. trained
B. straightly
B. likely
B. well-known
B. produced
B. built
B. movement
B. stop
B. well fed

C. of
C. trained
C. Others
C. hardship
C. offer
C.though
C. pilots
C. If
C. courses
C. since
C. age
C. told
C. indirectly
C. actually
C. unknown
C. designed
C. developed
C. machine
C. system
C. well-kept

D. on
D. young
D. They
D. troubles
D. refuse
D.however
D. young people
D. Or
D. ways
D. so that
D. name
D. let
D. directly
D. really
D. known
D. made
D. fixed
D. body
D. station
D. well-informed

单项选择题