问题 阅读理解

Have you ever wondered why birds sing? Maybe you thought that they were just happy.After all, you probably sing when you are happy.

Some scientists believe that birds do sing some of the time just because they are happy.However they sing most of the time for a very different reason.Their singing is actually a warning to other birds to stay out of their territory.

Do you know what a “territory” is? A territory is an area that an animal, usually the male, claims (声称) as its own.Only he and his family are welcome there. No other families of the same species are welcome.Your house is your territory where only your family and friends are welcome.If a stranger should enter your territory and threaten you, you might shout.Probably this would be enough to frighten him away.

If so, you have actually frightened the stranger away without having to fight him.A bird does the same thing.But he expects an outsider almost any time, especially at nesting (筑巢) season.So he is screaming all the time, whether he can see an outsider or not.This screaming is what we call a bird’s song, and it is usually enough to keep an outsider away.

小题1:Some scientists believe that most of the time bird’s singing is actually ______.

A.an expression of happiness

B.a way of warning

C.an expression of anger

D.a way of greeting小题2:What is a bird’s “territory”?

A.A place where families of other species are not accepted.

B.A place where a bird may shout at the top of its voice.

C.An area for which birds fight against each other.

D.An area which a bird considers to be its own.小题3:Why do birds keep on singing at nesting season?

A.Because they want to invite more friends.

B.Because their singing helps frighten outsiders away.

C.Because they want to find outsiders around.

D.Because their singing helps get rid of their fears.小题4:How does the writer explain birds’ singing?

A.By comparing birds with human beings.

B.By reporting experiment results.

C.By describing birds’ daily life.

D.By telling a bird’s story.

答案

小题1:B

小题2:D

小题3:B

小题4:A

题目分析:文章介绍了鸟为什么会唱歌,大部分鸟的歌声是一种警告,为了保护自己的领地不被外来者侵犯。

小题1:细节题:从第二段的句子:However they sing most of the time for a very different reason.Their singing is actually a warning to other birds to stay out of their territory.可知鸟唱歌是一种警告,选B

小题2:猜词题:从第二段的句子:A territory is an area that an animal, usually the male, claims (声称) as its own.可知这个单词是“领地”的意思。选D

小题3:细节题:从文章最后一段的句子:This screaming is what we call a bird’s song, and it is usually enough to keep an outsider away.可知在筑巢的时候鸟的歌唱是为了赶走外来者。选B

小题4:细节题:从第一段的句子:After all, you probably sing when you are happy. Some scientists believe that birds do sing some of the time just because they are happy. However, they sing most of the time for a very different reason.可知作者解释鸟的歌唱是把它和人相比较。选A

问答题

京华股份有限公司(以下简称京华公司)为增值税一般纳税工业企业,适用的增值税率为17%。该公司1997年度发生如下销售业务,销售价款均不含应向购买方收取的增值税额。

(1)京华公司与A企业签订一项购销合同,合同规定,京华公司为A企业建造安装两台电梯,合同价款为800万元。按合同规定,A企业在京华公司交付商品前预付价款的20%,其余价款将在京华公司将商品运抵A企业并安装检验合格后才予以支付。京华公司于本年度12月25日将完成的商品运抵A企业,预计于次年1月31日全部安装完成该电梯的实际成本为580万元,预计安装费用为10万元。

(2)京华公司本年度销售给C企业一台机床,销售价款50万元,京华公司已开出增值税专用发票,并将提货单交与C企业,C企业已开出商业承兑汇票,商业汇票期限为三个月,到期日为次年2月3日。由于C企业车间内放置该项新设备的场地尚未确定,经京华公司同意,机床待次年1月20日再予提货。该机床的实际成本为35万元。

(3)京华公司本年度1月5日销售给D企业一台大型设备。销售价款200万元。按合同规定,D企业于1月5日先支付价款扣20%,其余价款分四次平均支付,于每年6月30日和12月31日支付。设备已发出,D企业已验收合格。该设备实际成本为120万元。

(4)京华公司本年度委托X商店代销一批零配件,代销价款40万元。本年度收到x商店交来的代销清单,代销清单列明已销售代销零配件的80%,X商店按代销价款的5%收取手续费。该批零配件的实际成本为25万元。

(5)京华公司本年度销售给F企业一台机床,销售价款为35万元,F公司已支付全部价款。该机床本年12月31日尚未完工,已发生的实际成本为15万元。

要求:根据上述所给资料,计算京华公司1997年度实现的营业收入、营业成本和相关的增值税销项税额(要求列出计算过程,答案中的金额单位用万元表示)。

多项选择题