问题 阅读理解

阅读理解。

     These two letters appeared in a newspaper. Both writers have their own ideas on zoos.

                                                      Zoos Do a Good Job

     It is good to keep animals in zoos. I know a lot of people think it is wrong to keep animals in zoos.

However, I believe that zoos have many good points.

     Firstly, zoos are places for people to see many different kinds of animals from all the world. Without

zoos, most people would never see a real bear or tiger.

     Secondly, zoos. look after the animals very well. The animals are given food and cleaned regularly

(定期). In the wild, it is not always possible for an animal to find food, so sometimes it goes hungry.

But animals kept in zoos never go hungry.

     Thirdly, zoos protect the animals they look after. They offer them safe places to live in. In the wild,

some kinds of animals are in danger of becoming extinct (灭绝). But zoos give these animals a chance

tolive. Without zoos, there would be fewer kinds of animals in the world.

                                                                                                                   Maria Smith

                                                        Zoos Are Unnatural

     In Maria's letter, she says that zoos are good for animals. I'm afraid that zoos are not good for

animals, they are only good for people.

     It is unnatural and unfair to keep wild animals in cages. Most animals are kept in cages that

are too small for them. In the wild, these animals would travel freely. In zoos. they can't do this. This is

why the bears and tigers always look so sad.

     Most cages are not very clean, either. It is true that zoos give the animals food regularly, but this is

not natural. Wild animals are used to l00 — king for them own food. We should treat animals in the

same way that we treat other people-with respect. Would anyone be happy if you don't let him go

outside his home? Would Maria like to have lots of people standing .outside her flat l00 -king at

her? No, she wouldn't. And animals don't like it, either.

                                                                                                                      Philip Black

根据短文内容,判断正(T) 误 (F) 。

( )1. Maria and Philip have quite different ideas on keeping animals in zoos.

(     )2. In Maria's opinion (观点), a real bear or tiger can only be seen in zoos.

(     )3. Maria thinks that animals live better in zoos than in the wild.

(     )4. According to Philip, if cages are big and clean enough, tigers and bears will look happy.

(     )5. In the two letters, they are discussing how to make animals in zoos happy.

答案

1-5: TFTFF

单项选择题
单项选择题

长江公司为上市公司。增值税一般纳税企业,适用增值税税率为17%(假设没有其他税费),原材料只有A材料一种并专门用于生产车间生产甲产品,该公司存货按全月一次加权平均法进行日常核算。2010年11月1日,A材料结存1000千克,成本总额为49900元。
1.11月份,A材料的收入与发出业务如下:
(1) 3日,收到上月采购的A材料2000千克,实际采购成本为104000元,材料已验收入库。
(2) 4日,生产车间为生产甲产品领用A材料2000千克。
(3) 5日,从外地x单位采购A材料一批共计3150千克,增值税专用发票上注明的材料价款为157500元,增值税为26775元,发生运杂费2000元(不考虑可抵扣税金)。款项及运杂费已通过银行支付,材料尚未收到。
(4) 15日,收到本月5日从外地x单位采购的A材料。验收时实际数量为3000千克,经查明,短缺的100千克系由于供货单位少发货,要求供货方退还多付款项,另50千克系运输途中合理损耗。购入该批材料的运杂费全部由实收材料负担。
(5) 16日,生产车间为生产甲产品领用A材料3000千克。
2.生产车间生产甲产品的资料如下:
(1) 甲产品的生产需要经过三道工序,工时定额为100小时,其中第一、第二和第三道工序的工时定额依次为20小时、50小时和30小时,原材料在产品开工时一次投入。
(2) 11月初,乙在产品成本为28000元,其中直接材料13000元,直接人工和制造费用15000元。
(3) 11月共发生直接人工和制造费用535000元。
(4) 11月共完工甲产品260件。
(5) 11月30日,甲产品的在产品为40件,其中在第一、第二和第三道工序的在产品依次为20件、10件和10件。
3.12月1日,长江公司与大海公司签订债务重组协议,以库存A材料500千克偿还所欠大海公司的债务,债务账而价值为35000元,并开具增值税专用发票一张,注明材料价款26000元,增值税4420元。不考虑其他相关税费。
根据上述资料,回答下列问题:

假设大海公司为增值税一般纳税企业,对应收长江公司款项按20%计提坏账准备,将债务重组收到的A材料作为库存商品管理,不考虑其他相关税费。则大海公司对与长江公司进行的债务重组业务应作的会计分录为( )。

A.借:库存商品 26000
应交税费—应交增值税(进项税额) 4420
坏账准备 7000
贷:应收账款 35000
营业外收入 2420

B.借:库存商品 26000
应交税费—应交增值税(进项税额) 4420
营业外支出 4580
贷:应收账款 35000

C.借:库存商品 23580
应交税费—应交增值税(进项税额) 4420
坏账准备 7000
贷:应收账款 35000

D.借:库存商品 26000
应交税费—应交增值税(进项税额) 4420
坏账准备 7000
贷:应收账款 35000
资产减值损失 2420