问题 阅读理解

阅读理解

       A Chinese  linguistic (语言学的) magazine picked the ten top hot words of 2009. And it gave

each of them a short description. Some of the words show some popular things,and others show some

serious social problems.

       Most Chinese people know the word " buchaqian". It came from Xiao Shenyang's comedy at the

CCTV Spring Festival Party in 2009. "Woju" became popular after a popular TV show of the same

name was shown. "Beijiuye" means some students are given jobs which are not true after they graduate.

       "Ditan" is a popular word around the world. It has drawn public attention to the bad results of the

polluted environment.

        "Miaosha"came from computer games.  Its original meaning was "killing someone m a second".

Now it means a fast way of selling things on the Internet.

       "Yizu" means well-educated young people who can-not get well-paid jobs. 

       "Jiujie" means a feeling of being very frustrated.

       "Luoguan" is used to describe officials who keep their families and save  their  money  in  banks in

foreign countries.

       "Duomaomao" and "diaoyu" are both about the police. "Duomaomao" is used to describe suspicious

or underhanded  dealing(可疑的或秘密的交易) .  

       "Diaoyu"means that some traffic police set traps to catch drivers.

       The ten top hot words were chosen by some famous linguists,according to Hao Mingjian, a worker

of Yao Wen Jiao Zi.

1. The ten top hot words were chosen           .

A. on the Internet      

B. by the police      

C. by some linguists      

D. at the CCTV Spring Festival Party in 2009

2. " Ditan"  is a popular word about_____ .

A. the envlronment  

B. popular games      

C. education            

D. the Internet

3. The word "miaosha" originally came from____ .

A. a famous comedy

B. computer games    

C. a popular show    

D. online shops

4. Which of the following could be the best title for the        passage ?

A. A Linguistic Magazine    

B. Yao Wen Jiao Zi,a Popular Program    

C. Serious Social Problems    

D. The Ten Top Hot Words of 2009

答案

1-4 C A B D

名词解释
单项选择题

甲股份有限公司(下称甲公司)为增值税一般纳税人,增值税率为17%(凡资料中涉及的其它企业,需交纳增值税的,皆为17%的税率),所得税税率为25%。2012年发生如下经济业务:

(1)2月5日甲公司以闲置的一块土地置换急需用的一批原材料。已知土地使用权的账面余额为2000万元,累计摊销200万元,未计提减值准备,在交换日的公允价值和计税价格为2500万元,转让无形资产按5%交纳营业税。换入的原材料公允价值和计税价格为1880.34万元,并已取得增值税专用发票,发票上注明的增值税额为319.66万元。因材料价值较低,交换中对方企业按协议补付了银行存款300万元。假设该交换具有商业实质。

(2)6月30日即中期末,按规定计提各项资产的减值准备。上述原材料经领用后,截止6月30日止,账面成本为800万元,市场价值为750万元。由于原材料价格下降,造成市场上用该材料生产的产品的售价也相对下降。假设利用该材料所生产的产品售价总额由1050万元下降到950万元,但生产成本仍为970万元,将上述材料加工成产品尚需投入170万元,估计销售费用及相关税金为15万元。

(3)8月15日,因甲公司欠某企业的原材料款1 000万元不能如期归还,遂与对方达成债务重组协议:

①用银行存款归还欠款50万元;

②用上述原材料的一半归还欠款,相应的公允价值和计税价格为350万元(假定上述原材料未发生增减变动);

③用所持M公司股票80万股归还欠款,股票的账面价值(成本)为240万元,作为交易性金融资产反映在账中,债务重组日的收盘价为500万元。假设在债务重组中没有发生除增值税以外的其他税费。在办完有关产权转移手续后,已解除债权债务关系。

(4)12月31日,按规定计提存货跌价准备。如果用上述原材料生产的产品预计售价为700万元,相关的销售费用和税金为20万元,预计生产成本600万元;原材料的账面成本为400万元,市场购买价格为380万元。

根据上述资料完成如下问题的解答:

甲公司6月30日计提存货跌价准备为()万元。

A.50 

B.35 

C.38.63 

D.35.61