问题 单项选择题

(一) 宏图企业为增值税一般纳税企业,主要生产和销售甲产品,适用增值税税率17%,所得税税率25%,不考虑其他相关税费,该公司2012年发生以下经济业务:

(1)销售甲产品一批,该产品的成本为16万元,销售价格40万元,专用发票注明增值税6.8万元,产品已经发出,提货单已交给购买方。货款、增值税税率尚未收到。

(2)当年分配并发放职工工资40万元,其中该生产工人工资24万元,车间管理人员工资8万元,企业管理人员工资8万元。

(3)本年出租一台设备,取得租金收入8万元。

(4)本年度计提固定资产折旧8万元,其中计入制造费用的固定资产折旧5万元,计入管理费用的折旧2万元,出租设备的折旧为1万元。

(5)用银行存款支付营业费用1万元。

(6)在本年末的财产清查中发现无法支付的应付款项2万元,经批准转作营业外收入。

要求:根据上述资料,回答下列小题。

该企业2012年利润表中营业收入和营业成本的金额分别为()元。

A.170000和480000

B.480000和1170000

C.160000和400000

D.400000和160000

答案

参考答案:B

解析:

营业收入=主营业务收入+其他业务收入=400000+80000=480000(元);营业成本=主营业务成本+其他业务成本=160000+10000=170000(元)。

阅读理解

阅读理解

     You are only as old as you feel, it is said. But soon scientists will be able to calculate your real

"physiological (生理的) age".

     Researchers studying genes believe they can now tell exact physiological age by looking at a

number of clues in DNA. They don't have to ask people how they feel or look at their appearance.

     The breakthrough could solve the mystery of why some 70-year-olds function at the level of those

in their 50s, while others become weak sooner than you would think.

     The researchers made the breakthrough by finding the "biomarkers" of aging in tiny worms.

     The worms they studied had an average lifespan (寿命) of three weeks. Like humans, some remain

lively much longer than other similarly-aged worms, while others show signs of premature aging.

     By genetically profiling (基因识别) 104 different worms at various ages, the researchers found a

group of genes that are involved in the aging process.

     'This is a first step; our results were not perfect, but we were able to predict the ages of the animals

70 percent of the time, which is far better than anything that has been done before," said Simon Melov,

the lead researcher at Buck Institute for Age Research in California.

     Now they want to extend their studies to mice and eventually humans.

     "I am confident that at some point there will be a non-subjective method of determining how old

someone is with a high level of confidence," said Melov.

     The speed at which people age depends on a number of things including genetic inheritance (遗传),

lifestyle and mental health.

     Determining chronological (按时间顺序的) age in both worms and humans is easy - count forward

from birth. But determining physiological age has remained subjective ? based on how someone looks

or functions.

     The findings have major implications for age research in humans. Examining biomarkers over time

would provide a scientific basis for anti-aging medicines. The technology would also provide a means

of determining whether a person is aging faster or slower than people would normally think.

1. How can researchers tell one's exact physiological age?

A. By looking at their appearance.                  

B. By asking people how they feel.      

C. By looking at a number of clues in DNA.  

D. By finding the "biomarkers" of aging in tiny worms.

2. What did the researchers base their survey on as their first breakthrough?

A. Humans.      

B. Worms.      

C. Mice.    

D. Lifespan.

3. The researchers found__________.

A. some 70-year-olds function become weak sooner than expected.

B. anyone was as old as he was feeling.

C. a group of genes were involved in the aging process.

D. the speed at which people age only depends on their genetic inheritance.

4. What is the best title of the passage?

A. Genetically profiling    

B. Find your true age 

C. Worms and humans      

D. Research in humans

单项选择题