问题 单项选择题

企业对于已经发出但不符合收入确认条件的商品,如果纳税义务已经发生但未收到款项,确认“应交税费——应交增值税”时,应该借记的科目是( )。

A.应收账款
B.其他应收款
C.其他业务成本
D.主营业务成本

答案

参考答案:A

阅读理解

                            

(C)

Some people say we need 

to plant trees in places

where rock concerts or

conferences are held in

order to absorb the carbon

dioxide created by the

event. This picture shows

how trees can help.

Photosynthesis (光合作用)

①Photosynthesis takes place

when there is sunlight.

② Carbon dioxide in air enters

the leaves through tiny holes

called stomata ( 气孔).

③ Leaves contain chlorophyll

( 叶绿素 ) which traps the

sun's energy.

④ Plant's roots gather water

from the soil.

⑤ Leaves use chlorophyll and

sunlight to change the water

and carbon dioxide into food,

or sugar, for the plant.

⑥ Oxygen is released into the air.

63. According to the passage, which of the following plays an important part in catching the sun's energy?

A. Roots     B. Branches     C. Leaves          D. Trunks         

64. What is the best title of the diagram(图表)?

A. How trees absorb carbon dioxide?            

B. How the air can be made cleaner?

C. Trees play an important part in our daily life.    

D. How trees get food in the soil?

65. What can be inferred from the passage?

A. the food for trees is made from the water and sugar in the soil

B. photosynthesis can't take place at night    

C. photosynthesis can take place at any time

D. trees help little in improving the air conditions

66. According to the passage, where should more trees be planted?

A. near the river                    B. near the cinema

C. along the highway                D. on the mountain

填空题 案例分析题