问题 多项选择题

企业的下列各项税款,应当通过“管理费用”科目核算的有( )。

A.印花税

B.车船税

C.资源税

D.土地增值税

E.房产税

答案

参考答案:A,B,E

解析:解析:企业按规定计算应交的房产税、土地使用税、车船税时,借记“管理费用”科目,贷记“应交税费”科目,缴纳的印花税,借记“管理费用” 科目,贷记“银行存款”科目;资源税区分不同情况记入“营业税金及附加”、“生产成本”、“制造费用”等科目,选项C错误;土地增值税区分不同情况,记入 “营业税金及附加”、“固定资产清理”、“在建工程”等科目,选项D错误。

完形填空

My name is Jane Eyre and my parents died when I was a baby. For ten years I lived a ___1___ life with my aunt and cousins who treated me unfairly. My cousins teased me and my aunt never showed me any ___2___. The only person who cared about me was the maid, Bessie. One day my cousin John 3 me: “You should go and beg, not live with rich folks like us!” After fighting with him I was locked in a room, where I ___4___ for hours crying.

Things ___5___ the same until a tall gentleman called Mr Brockehurst came to visit. My aunt told me that I was going to a school ___6___ by the gentleman. “Train her to be useful and humble,” said Aunt. Two days later I ___7___ my home.

At first my ___8___ at Lowood School was easy. The food was bad and I was often cold but I made ___9___ and enjoyed studying. But after an illness killed several students, new owners ___10___ the school and life improved. Six years later I ___11___ a teacher and was very happy. But eventually(最后) I felt that I should explore more of the world and found a job as a private teacher in a ___12___.

Before I left Lowood, I was ___13___ by Bessie, who told me that seven years ago my father’s brother had come ___14___ me but left again to go abroad. “He looked like quite a gentleman,” said Bessie. I wondered if he would ever look for me again.

My new life ___15___ at Thornfield Hall, a large country house, ___16___ a little girl called Adele. She was the adopted(被收养的) daughter of the owner of the house, Mr Rochester. He ___17___ stayed at Thornfield and ___18___ my time was mainly spent with Adele and the servants. My life was quite happy now although there was something ___19___ about my new home. Often I heard odd(奇怪的) sounds ___20___ from the top floor of the house.

1. A. happy     B. long    C. sad     D. comfortable

2. A. food       B. love    C. method      D. schooling

3. A. shouted at      B. cried over C. found out   D. talked with

4. A. lived      B. stayed C. studied       D. beat

5. A. appeared B. worked      C. seemed       D. remained

6. A. built       B. designed     C. owned D. opened

7. A. built       B. reached      C. left     D. sold

8. A. food       B. life     C. book   D. study

9. A. noise      B. friends       C. mistakes     D. faces

10. A. took over     B. took up      C. took off     D. took away

11. A. turned   B. met     C. became      D. found

12. A. school  B. home  C. library       D. country

13. A. taught   B. visited C. brought      D. required

14. A. looking for  B. looking after      C. looking into       D. looking at

15. A. stopped B. continued   C. started D. remained

16. A. showing       B. teaching     C. searching    D. wanting

17. A. often    B. hardly C. happily      D. quietly

18. A. yet       B. so       C. still     D. though

19. A. interesting    B. good   C. instructive  D. strange

20. A. come    B. drop   C. fall     D. go

单项选择题