问题 完形填空

When Dave was eighteen,he bought a second-hand car for £200 so that he could travel to and from work more  1  than by bus.It worked quite well for a few years,but then it got so old,and it was costing him  2  much in repairs that he decided that he had better  3  it.

He asked among his friends to see if anyone was particularly   to buy a cheap car,but they all knew that it was falling to pieces,so  5  of them had any desire to buy it.

Dave's friend Sam saw that he was  6  when they met one evening,and said,“What's  7 ,Dave?” Dave told him and Sam answered,“Well,what about advertising it in the paper? You may   8  more for it that way than the cost of the advertisement!” Thinking that Sam's   9  was sensible,he put an advertisement in an evening paper,which read:“For sale:small car,  10  very little petrol,only two owners.Bargain at £50.”

For two days after the advertisement first appeared,there was no   11 .But then on Saturday evening a man rang up and said he would like to  12  him about the car.“All right,” Dave said,feeling happy.He asked the man whether ten o'clock the next morning would be   13  or not.“Fine,” the man said.“And I'll  14  my wife.We intend to go for a ride in it to   15  it.”

The next morning,at ten quarter,Dave parked the car in the square outside his front door,  16  to wait there for the person who had   17  his advertisement.Even Dave had to   18  that the car really looked like a wreck.Then soon after he had got the car as   19  as it could be,a police car stopped just behind him and a policeman got out.He looked at Dave's car and then said,“Have you reported this   20  to us yet,sir?”

1.A.directly          B.safely      C.properly      D.easily

2.A.so                  B.such            C.very        D.too

3.A.keep              B.repair      C.sell             D.throw

4.A.anxious          B.lucky          C.ashamed   D.generous

5.A.some              B.neither        C.none           D.no one

6.A.calm                  B.upset           C.delighted   D.astonished

7.A.no                         B.up                     C.it                D.that

8.A.learn                      B.miss            C.get              D.find

9.A.message                 B.advice         C.request    D.description

10.A.uses                            B.loses           C.has             D.spends

11.A.doubt                   B.help            C.trouble        D.answer

12.A.tell                       B.see              C.agree          D.call

13.A.exact                    B.suitable       C.early           D.late

14.A.follow                  B.meet           C.bring     D.introduce   

15.A.test                      B.obtain         C.admire       D.recognize

16.A.failing                  B.meaning      C.turning    D.happening

17.A.read                            B.placed    C.answered  D.understood

18.A.forget                   B.show           C.disagree      D.admit

19.A.clean                    B.crowded      C.fast             D.light

20.A.bargain                 B.sale             C.accident      D.result

答案

1-5 DACAC 6-10 BBCBA 11-15 DBBCA 16-20 BCDAC

1.D Dave 买了车,所以上班更加方便。

2.A 这里使用了so…that 句型。

3.C 修车太花钱,所以他想卖车。

4.A be anxious to do表示“急切要做……”。

5.C 因为朋友知道车子太破,所以没人要买。

6.B upset 表示“不安”。

7.B What's up? 表示“怎么了?什么事?”。

8.C 朋友出主意,要他做广告,至少可以赚到超出广告开支的钱。

9.B 他认为朋友的意见有道理。

10.A 他打出广告,大吹车子节油。

11.D 头两天没有反应。

12.B 终于星期六晚上有人打来电话要与他见面。

13.B 问他10点钟是否合适。

14.C 买者还要带上妻子兜风。

15.A 并检测车况。

16.B meaning to…这里表示“打算做……” 分词短语表示伴随状语。

17.C

18.D 就连他自己都觉得车子太破。

19.A 他只好尽力擦洗干净。

20.C 但车子实在太破,连警察都以为是他出了车祸没有报告。

问答题 简答题

计算分析题:

A公司、B公司和C公司均为增值税一般纳税人,适用的增值税税率均为17%,不考虑其他税费。A公司、B公司和C公司2013年有关业务如下:

(1)

2013年12月6日,A公司委托B公司销售甲商品1000件,每件单位成本为0.8万元,每件协议价为1万元(不含增值税额),商品已发出。协议约定B公司对外销售价格最高不得超过每件1.5万元。如果B公司最终没有将商品售出,可将商品退还给A公司。

截至2013年末,B公司实际对外销售甲商品200件,已开具增值税专用发票,售价为每件

1.2万元,货款已经收到。l2月31日,A公司收到B公司开来的甲商品代销清单,注明已销售代销甲商品200件,A公司给B公司开具增值税专用发票,当日收到货款。

(2)

2013年12月8日,A公司委托C公司销售乙商品2000件,每件单位成本为0.3万元,每件协议价为0.6万元(不含增值税额),商品已发出。合同约定C公司对外销售价格不得改变,即仍然为每件0.6万元。A公司按照销售收入的10%向C公司支付代销手续费。截至2013年末,C公司实际对外销售乙商品800件,已开具增值税专用发票,售价为每件

0.6万元,货款已经收到。12月31日,A公司收到C公司开来的乙商品代销清单,注明已销售代销商品800件,A公司给C公司开具增值税专用发票,当日收到货款(已扣除手续费)。

要求:

(1)编制2013年A公司委托B公司代销甲商品的会计分录。

(2)编制2013年A公司委托C公司代销乙商品的会计分录。

(3)编制C公司2013年有关受托代销商品业务的会计分录。

单项选择题