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问题 问答题

某企业6月份发生下列经济业务，要求编制有关会计分录。

计算本月应交所得税30000元。

答案

参考答案：

解析：借：所得税 30000 贷：应交税费——应交所得税 30000

阅读理解

This is Fangfang. She is from China. Her(她的) telephone number is (010)8257-6644. She is in Beijing No.1 High School(北京一中). She is a good student. Miss Gao is her English teacher.

根据短文，选择正确的答案。(10分）

小题1:Fangfang is from ________.

A. the U.S.A.        B. China               C. Cuba

小题2: She is in________ High School.

A.No. One           B. No. Two              C. No. Three

小题3:Fangfang is a ________.

A. teacher                  B. mother               C. student

小题4:Miss Gao is a(an) _________ teacher.

A.Chinese               B. English              C. Canada

小题5:Fangfang's  telephone number is _________.

A.(010)8257-6644            B. (012)    )8257-6644          C. (101)2857-4466
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单项选择题

管道水冲洗时，排放管的截面积不应小于被冲洗管截面积的( )。

A．30%

B．46%

C．50%

D．60%
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