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问题 多项选择题

下列各项存款中，应在“其他货币资金”科目中核算的有（）。

A.一年期以上的定期存款

B.信用卡存款

C.信用证保证金存款

D.为购买三年期债券而存入证券公司的款项

答案

参考答案：B, C, D

解析：一年期以上的定期存款，属于"银行存款"科目核算的范同，选项A错误。

阅读理解
阅读理解。
    Hong Kong Disneyland (迪斯尼乐园) opened on September 12, 2005 and became the
first Disney Theme Park in China. It looks like the Disney theme park, which is in the USA,
but has a Chinese flavor (特色风情) to attract (吸引) millions of tourists from all over China.
The opening day was chosen for good luck. Its restaurants offer Chinese menus, and
Mickey Mouse and his friends can be seen wearing traditional Chinese costumes. The park
hopes to welcome five million visitors in its first year and is going to be very busy if the
facts about operations in Orlando Disney World are anything to go by.

                                   Orlando Disney World Facts and Figures
    The park employs (雇用)35,000 people. 
    There are about 150,000 visitors on any one day in 2003.
     The park's 263 buses travel around 18 million miles every year.
     The park has more than 7 million trees and flowers.
     More than 50 million soft drinks are sold every year.
     People at the park consume (消费) 7 million hot dogs, 10 million hamburgers, 9 million
pounds of French fries every year.
     The park uses 606,000 pounds of bananas each year.
     The park orders more than 3.8 million ball-pens and 337,000 pencils every year.
     In 2004, the park recycled 18.3 million pounds of paper products.
1. Hong Kong Disneyland ____.
A. is the first Disney theme park in the world
B. looks like a Disney theme park in America
C. was built to welcome only Chinese people
2. Hong Kong Disneyland was decided to open on 12 September 2005 because ____.
A. it was a holiday
B. of no special reasons
C. it was for good luck
3. ____ people work in Orlando Disney World.
A. Five million
B. Two hundred thousand
C. Thirty-five thousand
4. We can infer (推断) from this passage that there are a lot of ____ in Orlando Disney World.
A. restaurants
B. animals
C. trains
5. Which of the following statements about Orlando Disney World is Not True?
A. People can take buses to travel around the park.
B. The park must be very beautiful and popular.
C. About 150,000 people visited the park in 2003.
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解答题
某商场销售A、B两种型号的彩电，A型彩电的销售价为每台1000元，B型彩电的销售价为每台1500元，某月该商场共销售这两种型号的彩电48台，销售额为62000元．为提高彩电销售人员的积极性，制定了新的工资分配方案．方案规定：每位销售人员的工资总额=基本工资+奖励工资，每位销售人员的月销售定额为10000元，在销售定额内，得基本工资200元；超过销售定额，超过部分的销售额按相应比例作为奖励工资．奖励工资发放比例如表1所示．
（1）该月A、B型彩电各销售多少台？
（2）已知销售员甲本月领到的工资总额为800元，请问销售员甲在本月的销售额为多少元？
（3）根据我国税法规定，全月工资总额不超过800元不用缴纳个人所得税；超过800元的部分为“全月应纳税所得额”．表2是缴纳个人所得税税率表．若销售员乙本月销售A、B两种型号的彩电21台，缴纳个人所得税后实际得到的工资为1275元．
①销售员乙本月的工资总额为多少元？
②销售员乙本月销售A型彩电多少台？
表1
销售额奖励工资比例
超过10000元但不超过15000元的部分5%
超过15000元但不超过20000元的部分8%
20000元以上的部分10%
表2
全月应纳税所得额税率
不超过500元5%
超过500元至2000元部分10%
……
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