问题 不定项选择 共用题干题

甲公司为增值税一般纳税人,适用的增值税税率为17%,商品、原材料的售价中均不含增值税"假定销售商品、原材料和提供劳务均符合收入确认条件,其成本在确认收入时逐笔结转,不考虑其他因素。2013年,甲公司发生如下交易或事项:(1)2013年1月1日,应收账款的期初借方余额为100万元,坏账准备余额为10万元;1月1日预收账款的期初贷方余额为50万元,系预收乙公司款项;(2)2013年5月,向乙公司发出货物,价款为60万元,并开具增值税专用发票,增值税税款为10.2万元,余款尚未收到;(3)2013年11月,收到上年已核销的坏账5万元,存入银行;(4)2013年12月,销售一批商品给戊公司,按商品标价计算的金额为200万元,由于是成批销售,甲公司给予戊公司10%的商业折扣并开具了增值税专用发票,款项尚未收回。该批商品实际成本为150万元,甲公司代垫运杂费10万元;(5)2013年12月31日,估计应收款项预计未来现金流量的现值为300万元。要求:根据上述资料回答下列第(1)一(2)题。

应收戊公司的账款人赕价值为()万元。

A.210.6

B.220.6

C.240.6

D.250.6

答案

参考答案:B

阅读理解

阅读理解

     In Britain you're allowed to drive a car when you're seventeen.You have to get a special two-year

driving license before you start.When you're learning,  someone with full license always has to be in the

car with you. You don't have to go to a driving school --a friend can teach you. The person with you

isn't allowed to take money for the lesson unless he's got a teacher's license.

    Before you're allowed to have a full license, you have to take a driving test. You can take a test in

your own car, but it has to be fit for the road. In the test, you have to drive round for half an hour and

then answer a few questions. If you don't pass the test, you're allowed to take it again a few weeks later

if you want to.  In 1970, a woman passed her fortieth test after 212 driving lessons!    ,

    When you've passed your test, you don't have to take it again, and you're allowed to go on driving

as long as (只要) you like, if you're healthy.  Britain's oldest driver was a man who drove in 1974 at

the age of 100.

     Before 1904, everyone was allowed to drive, even children. Then from 1904 car drivers had to have

a license.  But they didn't have to take a test until 1935. In the early days of car driving, before 1978,

cars weren't allowed to go faster than four miles an hour, and someone had to lead the car with a red

flag.

1. Which of the following is NOT necessary for a young man who wants to drive a car alone?

A.  He has to pass a driving test to get a full license.

B. He has to learn to drive in a driving school.

C. He has to get a special two-year driving license.

D. He has to reach the age of 17.

2. A person can't take money for driving lessons unless he            

A. has a full license and a teacher's license

B. has a driving school

C. is good at driving

D. has learned to drive in a driving school

3. In the driving test, one ______ .           

A. must drive his own car

B. has to do some test papers

C. is usually asked to drive on roads for half an hour

D. should have 212 driving lessons

4. The car drivers began to take a driving test in______.        

A. 1878                

B. 1904

C. 1935                

D. 1970

5. The best title for the passage is ______.          

A. Britain Car Drivers

B. Young Men's Driving Licenses

C. Tests for British People

D. Driving License in Britain

填空题