问题 单项选择题

(三)某棉纺企业为增值税一般纳税人,使用的增值税税率为17%,2012年3月1日,“应付职工薪酬”科目贷方余额为516 000元(全部为工资),该企业2012年3月份发生的有关职工薪酬业务如下:

(1)1日,企业租入房屋4套供管理人员免费使用,月租金共计12 000元,每月末支付租金,企业于当月31日以银行存款支付本月租金12 000元。

(2)5日,从月初应付职工薪酬中扣除企业代扣由职工承担的个人所得税8 900元(尚未缴纳),为职工代垫的家庭医药费5 000元,通过银行转账实际发放工资502 100元。

(3)24日,企业以其生产的毛巾被作为福利发放给直接从事生产活动的职工,该批毛巾被市场售价总额为45 000元(不含价格),成本总额为30 000元。

(4)31日,本月各部门工资计算结果如下表:

2012年3月份部门工资计算简表

假定该企业社会保险费的计提比例为工资总额的20%。住房公积鑫金的计提比例为工资总额的15%。

要求: 根据上述资料,不考虑其他因素,分析回答下列小题。(答案中的金额单位用元表示)

根据资料(4),该企业3月份分配职工薪酬直接影响利润表“营业利润”项目的金额是()元。

A.125 685

B.140 130

C.185 625

D.225 720

答案

参考答案:C

解析:

【解析】该企业3月份分配职工薪酬直接影响利润表“营业利润”项目的金额=85 590+100 035= 225 720(元)。

阅读理解

We all enjoy the beautiful show of colours as leaves change each autumn. But did you ever wonder how and why this happens?

Leaves are nature’s food factories. Plants take water from the ground through their roots and take carbon dioxide (二氧化碳) from the air. Plants use sunlight to turn water and carbon dioxide into glucose (葡萄糖). Glucose is a kind of sugar, which plants use as food for energy and growing.

The way plants turn water and carbon dioxide into sugar is called photosynthesis that means “ putting together with light”. A chemical called chlorophyll helps photosynthesis. It gives plants their green colour. As summer ends and autumn comes, the days get shorter and shorter, and trees “know” to begin getting ready for winter.

During winter, there is not enough light or water for photosynthesis. Trees rest during this time and live on the food they store during the summer. They begin to shut down their food-making factories.

As the green chlorophyll disappears from the leaves, we begin to see yellow and orange leaves. Small amounts of these colours have been in the leaves all along. We just can’t see them in the summer, because they are covered up by the green chlorophyll.

The bright reds and purples we see in leaves are made mostly in autumn. In some trees, like maples (枫树), glucose is caught in the leaves after photosynthesis stops. Sunlight and the cool nights of autumn turn this glucose into a red colour. The brown colour of trees like oaks (橡树) is made from waste left in the leaves.

It is the mixture of all these things that makes the beautiful colours we enjoy during autumn.

小题1:The word “chlorophyll” in the third paragraph means _______ in Chinese.

A.叶绿素

B.氧气

C.胡萝卜素

D.蛋白质小题2:The leaves of the trees in autumn turn yellow because of the short of _____.

A.water and carbon dioxide

B.glucose and energy

C.sunlight and water

D.sunlight and carbon dioxide小题3:The way that _______________________ is called Photosynthesis .

A.plants change water and carbon dioxide into sugar

B.plants turn water and carbon dioxide into sugar with the help of sunlight

C.plants use glucose as food for energy and growing

D.chlorophyll is a great help小题4:Which of the following is NOT true?

A.When autumn and winter come, the days get shorter and shorter.

B.During winter trees rest and live on the food they store during the summer.

C.During winter small amounts of yellow and orange colours are kept in the leaves all the time.

D.Trees begin to stop making food in summer.小题5:This passage tells us __________________.

A.all the plants can grow well with the strong sunlight

B.there are all kinds of plants on the earth

C.all the colours of the leaves aren’t made from chlorophyll

D.maples and oaks have the same reason as other trees for the change of colours

单项选择题