问题 完形填空

第四部分:书面表达(共两节,满分40分)

第一节:完成句子(共10 小题;每小题1.5分,满分15分)

阅读下列各小题,根据括号内的汉语提示,用句末括号内的英语单词完成句子,并将答案写在答题卡上的相应题号后。

71.Hu Jin __________________(本应该守信用), but she didn’t turn up and Li Fang was alone with his roses and chocolates, like a fool.  (word)

72.___________________(依然是个谜) is why the dinosaurs suddenly disappeared 65 million years ago.  (remain)

73.Cowboys from all over the world come to compete in the Stampede,___________________.

(许多人擅长) riding wild horses and can win thousands of dollars in prizes.  (gift)

74.__________________(向东走) and you will pass mountains, lakes and forests as well as wide rivers and large cities.  (go)

75.__________(是她的错) we were late because she took so long finishing her lunch. (fault)

76.The fact that the dissolved harmful gases and acids in oceans and seas produced the chain reaction ____________________________(使生命可能) to develop.  (possible)

77. When I tried to step forward on the moon, I found I was carried_______________________

(两倍远) on the earth and fell over.  (than)

78. _________________(觉得很沮丧),Wang Peng sat in his empty restaurant.  (feel)

79.The reason why the neighbours will give the children many sweets on Halloween is _______________________________ (因为他们可能被捉弄).  (trick)

80. What? A man landed on Mars? You________________________(在开玩笑) (joke)

答案

71.should have kept her word     72.what remains a mystery    73.many of whom have a gift for     74.go eastward(s)    75.it was her fault that   76.made  it possible for life    77.twice further / farther than    78.feeling very frustrated    79.that they may be played a trick / tricks on   80.must be joking  

单项选择题

中远公司为增值税一般纳税企业,只有一和的材料,适用增值税 率为17%、消费税税率为10%,用于生产应税消费品。原材料按实际成本法核算,发出按月末一次加权平均法计价,期末按成本与可变现净值孰低法计价。该公司12月份“原材料”账户的月初借方余额为242200元,数量500只;“材料采购”账户的月初借方余额为380800元 (系11月份采购的原材料); “存货跌价准备”账户月初贷方余额中属于原材料的为 20000元。
12月份,该公司原材料收入业务如下: (1)8日,收到上月采购的原材料800只,已验收入库。(2)15日,从外地宏发公司采购原材料一批共计1000只,增值税专用发票上注明的材料价款为520000元,增值税额为88400元,宏发公司代垫的运杂费共计 13840元,其中代垫的铁路运费为12000元,款项及运杂费已通过银行支付,材料已验收入库,运费可按7%抵扣增值税进项税额。
12月份,该公司原材料发出业务如下:(1)发出原材料300只,抵偿所欠春兰公司的债务190000元,材料的计税价格为每只540元,发出该300只原材料时相应结转已计提的存货跌价准备12000元。(2)生产领用原材料1800只。债务重组过程中除原材料应交增值税、消费税外,无其他相关税费。
月末,该公司原材料预计单位可变现净值(不含增值税和消费税)为476元。
该公司产品的生产需要经过两道工序,工时定额为40小时,其中第一道工序为30小时,第二道工序为10小时。12月初在产品为200只,材料费用为96900元;本月完工产品为1900只,第一道工序在产品为60只,第二道工序在产品为40只。原材料在开工时一次投入。
根据上述资料,回答下列问题:

中远公司12月末因原材料原因而确认的存货跌价损失为( )元。

A.200

B.-200

C.7200

D.-7200

单项选择题