问题 选择题

近代诗人黄遵宪曾作诗《今别离》:“别肠转如轮,一刻既万周……送者未及返,君在天尽头”。该诗反映了[ ]

A.中国近代居室建筑的西化倾向      

B.近代交通工具对人们生活的影响

C.西装传入对中国服饰改革的推动    

D.西方饮食文化传入对中国传统饮食的影响

答案

答案:B

完形填空

My young daughter and I were flying to Miami for holiday. The plane was totally    36  . We couldn’t get seats together and were separated by the aisle. I asked two men if they would like to change 37  with us, so that we could be together. They 38   .
At the same time, a mother 39    three children also had the same problem as us. The mother 40    her baby, but her young son and his older brother were separated from her. She was very concerned about the boys sitting with 41  . She was very worried, but 42   helped her. Suddenly a man said, “I think we can help you.” Then he and his group managed to make enough space for the 43    .
My young daughter, however, was afraid of not being next to a window or her mom. I told her I couldn’t do anything; we had to sit 44   we were. Amazingly, the man sitting next to me turned to me and said he really liked the seat near the aisle, so we changed seats and continued our trip 45   .
Would that man give us his seat if the others hadn’t done so for the mom and her children? I don’t know. Perhaps kindness is contagious.
小题1:
A.crowdedB.uncomfortableC.fullD.noisy
小题2:
A.moneyB.seatsC.mindsD.ideas
小题3:A. agreed       B. refused         C waited   D. nodded
小题4:
A.withB.exceptC.next toD.besides
小题5:
A.heldB.raisedC.carriedD.brought
小题6:
A.friendsB.waitressesC.strangersD.relatives
小题7:
A.somebodyB.anybodyC.everybodyD.nobody
小题8:
A.familyB.homeC.houseD.team
小题9:
A.thatB.whatC.whereD.when
小题10:
A.sadlyB.hurriedlyC.slowlyD.happily
问答题

甲公司为一般纳税人工业企业,期末按应收账款余额的10%计提坏账准备。2010年12月发生以下经济业务:
(1)2010年12月初应收账款余额为80000元,期末坏账准备账户余额为8000元,当月销售给浩方有限责任公司一批x商品成本20 000元,售价30 000元,增值税税率17%,未收到价款,已将提货单交给浩方有限责任公司。
(2)2010年12月8日预收天地集团116000元货款,当月发出Y商品成本40000元,售价50000元,增值税税率17%。
(3)2010年12月11日,向S公司销售Z商品一批,售价10000元,经双方协调给予一定的商业折扣,实际售价为36OO0元(售价中不含增值税额),实际成本为32000元。已开出增值税专用发票,商品已交付给S公司。为了及早收回货款,甲公司在合同中规定的现金折扣条件为:2/10,1/20,n/30,至2010年末,S公司尚未付款。
(4)2010年12月份只发生了上述三笔销售业务。年末得到浩方有限责任公司的通知。归还应收账款有困难,且无法预计何时能够归还,甲公司对该项应收账款按40%计提坏账准备。当月未发生坏账损失。
(5)甲公司按月末一次加权平均法计算材料的发出成本。2010年12月1日结存A材料100千克,期末库存除A材料外无其他存货,A材料每千克实际成本200元。当月库存A材料收发情况如下:12月3日,购入A材料50千克,每千克实际成本210元,材料已验收入库。12月5日,发出A材料80千克。12月7日,购入A材料80千克,每千克实际成本220元,材料已验收入库。12月10日,发出A材料30千克。
(6)2010年12月31日库存A材料的市场价格为每千克200元,预计销售费用总额为400元。
要求:

判断存货是否发生减值,若存货发生减值请计算出存货跌价准备的金额。