问题 阅读理解

阅读理解。

     When I wake up on summer mornings, I know I am going to my favorite place to volunteer and make

a difference in someone's life just by being with him or her-a summer school for autistic (患孤独症的)

children.

     By helping the kids read or do math, I am not only teaching important skills but also helping them feel

like any other kid. There are many wrong ideas about autism. The kids I work with can think and feel.

They need help only in certain areas.

     Of course, each kid is special. For example, some kids like to draw, and others like to sing.

     At the school, the kids learn through about 20 activities. These activities can help them learn skills they

will need later in life.

     The very first day I volunteered, a boy came up to me, put his hand on my shoulder, and said "Hello."

From then on, I knew I could make a difference.

     Another boy loved to have me read books that can help him learn to read. Sometimes he could be

encouraged to read a few words or sentences. Finally, one day during reading practice, he read nearly 220

words himself!

     Summer school is also a time for fun. Last summer, bagpipe (风笛) players came to perform. Most of

us had our hands over our ears because they were so loud. When they asked for a volunteer from the

audience, one girl raised her hand as high as she could, got up on stage, and even tried the bagpipes in front

of everyone.

     Through these experiences, I realize that the challenges these kids face do not stop them from doing

many amazing things. I'm teaching them, but they are teaching me more.

1. According to Paragraph 2, many people think autistic kids _____.

A. can't read or do math

B. don't have important skills

C. don't play with other kids

D. can't think or feel

2. The author believed he could make a difference when _____.

A. a boy greeted him actively

B. a boy let him read books

C. a boy could read by himself

D. a girl tried the bagpipes

3. The phrase "these experiences" in the last paragraph refers to the following EXCEPT _____.

A. "I" read the books for kids

B. a boy read nearly 220 words himself

C. a girl tried the bagpipes on stage as a volunteer

D. a boy said hello to "me" politely

4. What does the author mainly talk about in the passage?

A. His teaching experience in a summer holiday.

B. How to make a difference in others' lives.

C. His experience as a volunteer in a special summer school.

D. Autistic children's hard life.

答案

1-4: DAAC

问答题

某国有企业为增值税一般纳税人。2007年度损益表中利润总额为300万元,并已如期上缴全年所得税99万元。2008年2月会计师事务所在对其税收年度审查中发现该企业2007年度有以下情况:

(1)企业以在册职工1200人计算计税工资。在册职工中包括医务人员30人,待岗人员10人,当地计税工资为每月人均2000元。

(2)收回以前年度已经核销的坏账10万元,企业作了借记“银行存款”,贷记“其他应付款”的会计处理。

(3)将成本为50万元的自产产品用于本企业在建工程,由于无同类产品售价,按成本价和增值税税率计算缴纳了增值税。

(4)转让专利技术净收入45万元,直接转作联营投资,未作任何税务处理。

(5)成本费用中有业务招待费100万元,广告费180万元(企业账上的销售收入为5000万元)。

(6)营业外支出中有通过国家机关进行的公益性捐赠2笔,分别为50万元捐给了灾区,100万元捐给了当地的市图书馆。

(7)年末“应收账款”借方余额120万元,“坏账准备”贷方余额0.8万元 (该企业坏账核算采用备抵法,坏账准备率为5%。)。

(已知企业通过“应交税金”已计缴的各种税金为120.38万元,城建税和教育费附加忽略不计。)

要求:按下列顺序回答问题,每步均为共计金额:

(1)计算第(1)项业务调整的应纳税所得额;

(2)计算第(2)项业务调整的应纳税所得额;

(3)计算第(3)项业务调整的应纳税所得额;

(4)计算第(4)项业务调整的应纳税所得额;

(5)计算第(5)项业务调整的应纳税所得额;

(6)计算第(6)项业务调整的应纳税所得额;

(7)计算第(7)项业务调整的应纳税所得额;

(8)计算补缴的企业所得税税额(所得税税率为25%);

(9)根据《税收征收管理法》和《刑法》的有关规定,假如由税务机关查处的,判定该企业属何种行为,应如何处理

判断题