问题 阅读理解

阅读理解

       Share Your Ideas and Experiences!

       Hi, my name is Christina Baum. I'm a fourteen-year-old German students. I'm writing to tell you

about an experiment we are doing at school with our Science teacher. At the beginning of this school

year, Frau Keller showed us films and we read articles about problems in the environment. One day she

said: "I want to know what you think. Please don't tell me what we should do or must do. Tell me what

each of you will do to protect the environment."

       She asked us to choose a topic, make a weekly plan and tell the class about it. Then we had to do

things to be "green" and write a report about our achievements. Some students said that they thought it

was impossible for a single person to contribute to the protection of the environment. Someone else said

that scientists should work harder to find new ways to produce energy.

       Frau Keller said that it is everyone's job to care for the health of the planet. After the first week everybody in class was excited about the project and wanted to continue to improve their results. Someone

suggested telling the other classes in the school. Now all 768 students at Hermann Stein School are

working on the project. At the end of the year, our class will write a report about what we have achieved.

       Next week I'll think about how not to waste water or make it dirty. I'm planning to try and use less

water every day, and also not use so much of the things that make it dirty. Every time I turn on the tap I

must think about how much water and soap I use.

       To use less water, this is what I'll do:

       —take a shower instead of baths;

       —turn off the tap while brushing my teeth;

       —use less washing-up liquid when washing dishes.

       If you want to know more or join us, please write an email to the following address: k.keller@

hermannsteinschool.edu mailto:k.keller@hermannsteinschool.edu

1. Why is Christina working on the project?

A. Because the Science teacher asked them to.

B. Because she wanted to be "green".

C. Because it will help to find new ways to produce energy.

D. Because she uses too much water at home.

2. What does the word "green" mean in Paragraph 2?

A. To make films on the environment.

B. To make scientists work harder.

C. To write articles on the environment.

D. To be kind to the environment.

3. What do the students have to do for the experiment?

A. Do things that use water and write a report.

B. Do things that are bad for the environment and write a report.

C. Do things that help to protect the environment and write a report.

D. Do things that are exciting and write a report.

4. What will Christina do to stop wasting water?

A. Reduce the number of baths and showers she takes.

B. Take showers instead of baths.

C. Brush her teeth in the shower.

D. Reduce the number of taps in her house.

答案

1-4 C D C B

问答题

甲工业企业为增值税一般纳税企业,采用实际成本进行材料日常核算。假定运费不考虑增值税。2007年8月1日有关账户的期初余额如下: 在途物资 4000元 预付账款——D企业8000元 委托加工物资——B企业 2000元 包装物 5000元 原材料 800000元 (注:“原材料”账户期初余额中包括上月末材料已到但发票账单未到而暂估入账的6000元) 2007年8月份发生如下经济业务事项: (1)1日对上月末暂估入账的原材料进行会计处理。 (2)3日在途材料全部收到,验收入库。 (3)8日从A企业购入材料一批,增值税专用发票上注明的货款为50000元,增值税为8500元,另外A企业还代垫运费500元。全部货款已用转账支票付讫,材料验收入库。 (4)10日收到上月委托B企业加工的包装物,并验收入库,入库成本为2000元。 (5)13日持银行汇票200000元从C企业购入材料一批,增值税专用发票上注明的货款为150000元,增值税为25500元,另支付运费500元,材料已验收入库。甲工业企业收回剩余票款并存入银行。 (6)18日收到上月末估价入账的材料发票账单,增值税专用发票上注明的货款为5000元,增值税为850元,开出银行承兑汇票承付。 (7)22日收到D企业发运来的材料,并验收入库。增值税专用发票上注明的货款为8000元,增值税为1360元,对方代垫运费640元。为购买该批材料上月曾预付货款8000元,收到材料后用银行存款补付余款。 (8)31日根据“发料凭证汇总表”,8月份基本生产车间领用材料360000元,辅助生产车间领用材料200000元,车间管理部门领用材料30000元,企业行政管理部门领用材料10000元。 (9)31日结转本月随同产品出售不单独计价的包装物的成本6000元。 要求: 编制甲工业企业上述经济业务事项的会计分录(“应交税费”科目要求写出明细科目)。

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