问题 判断题

报关企业可以根据公司业务的需要在同一口岸使用多枚报关专用章,报关专用章可以在全国各口岸使用。 ( )

答案

参考答案:

解析: 报关企业的报关专用章仅限在其标明的口岸地或者海关监管业务集中地使用,每一口岸地或者海关监管业务集中地报关专用章只有1枚。

阅读理解

阅读表达。

     阅读下面的短文, 并根据短文后的要求答题.  ( 请注意问题后的词数要求 )

       If you are a male and you are reading this,congratulations:you are a survivor.  According to statistics,

you are more than twice as likely to die of skin cancer as a woman,and nine times more likely to die of

AIDS.

     There are many reasons for this. Typically,men take more risks than woman and are more likely to

drink and smoke but perhaps more importantly,men don't go to the doctor.

     Gullotta,a professor from a famous medical university,says a healthy man should visit the doctor every

year or two.For those over 45 ,it should be at least once a year.

     Two months ago Gullotta saw a 50-year-old man who had delayed doing anything about his smoker's

cough for a year.

        According to a recent survey,95% of women aged between 15 and early 40s see a doctor once a

year,compared to 70% of men in the same age group.

       " A lot of men think they are absolutely strong," Gullotta says. They only come in when a friend

drops dead on the golf course and they think," Geez,if it could happen to him,________. "

         Then there is the ostrich approach, " Some men are scared of what might be there and would

rather not know, " says Dr. Ross Cartmill.

        " Most men get their cars serviced more regularly than they service their bodies," Cartmill says.  He

believes most diseases that commonly affect men could be addressed by preventive check-ups.  Cartmill

says " regular check-ups for

men would surely place stress on the public purse,but prevention is cheaper in the long run than having

treat the diseases. " Besides,the ultimate cost is far greater:it is called premature death.

1.  What is the best title of the passage?  ( Please answer within 10 words)

   ______________________________________________________________________________

2. Which sentence in the passage is the closest in meaning to the following one?

   In his opinion, medical examinations in advance can help solve some common male diseases.

   _______________________________________________________________________________

3.  Please fill in the blank in the sixth paragraph with proper words or phrases to complete the sentence. ( Please answer within 10 words)

_______________________________________________________________________________

4.  Give three suggestions for men to keep healthy. ( Please answer within 30 words)

①__________

②__________

③__________

5. Translate the underlined sentence in the last paragraph into Chinese.

   ____________________________________________________________________

问答题

甲公司为增值税一般纳税人,适用的增值税税率为17%,2011年11月30日的科目余额
表如下表所示:

科目余额表


2011年11月30日
单位:元
科目名称 借方余额 科目名称 贷方余额
库存现金 2000 短期借款 5000
银行存款 20000 应付账款 6000
应收账款 10000 预付账款 3000
坏账准备—应收账款 2000 应交税费 2000
预付账款 10000 实收资本 695300
原材料 10000 资本公积 10000
库存商品 5000 盈余公积 5000
交易性金融资产 6000 利润分配 20000
长期待摊费用 5000 本年利润 15000
固定资产 50000
累计折旧 6000
投资性房地产 600000
在建工程 5000
无形资产 6000
累计摊销 8000
无形资产减值准备 300
合计 745300 合计 745300
甲公司12月份发生的交易或事项有关资料如下:
(1)本月销售商品共计售价10000元,增值税额1700元,款项尚未收到。商品成本为5000元;
(2)收回以前年度已核销的坏账100元;
(3)影响以前年度计提存货跌价准备的因素消失,可转回金额为200元;
(4)该公司本月计提固定资产折旧2000元,无形资产摊销100元,均计入管理费用。另用银行存款支付其他管理费用1500元;
(5)本月支付已预提的长期借款利息5000元;
(6)用银行存款偿还短期借款9000元;
(7)发生财务费用500元,均以银行存款支付;
(8)将专利权出售,该专利权的成本为10000元,累计摊销5000元,计提减值准备2000元,实际取得转让价款20000元,适用的营业税税率为5%;
(9)对外转让一栋厂房,根据税法规定计算的应交土地增值税为2000元;
(10)在建工程(厂房)领用自产商品成本为1000元,计税价格为2000元,适用的增值税税率为17%,适用的消费税税率为10%;
要求:
(1)根据上述资料编制甲公司有关业务的会计分录(应交税费、投资性房地产和交易性金融资产要求写出明细科目,金额单位为元);
(2)计算银行存款、应收账款科目余额。