问题 阅读理解

Ideal for anyone who wants a good time, the Gold Coast is packed with enough fun for everyone in Australia.It's impossible to be bored on the Gold Coast.Below are the attractions;

Dream World

This is a fun place for everyone, whether you are a family with young kids, older kids, or out with your mates.This theme park is actually a series of parks, made up of such places as preschooler heaven Wiggles World and such attractions as Big Brother for inner reality TV fans.Dream World also owns the theme park White Water World.It is possible to buy tickets from Dream World that covers several different parks.

Sea World

Get up close and personal with dolphins, sharks and polar bears.This theme park also offers the right mixture of shows, exhibits, animal fights and thrill rides such as roller coaster.This is a must-see for your Gold Coast adventure.

Warner Bros Movie World

This theme park has the best combination of fast-paced entertainment.Visitors can have fun living as though they're in the movies.Kids will see all their cartoon favourites on parade and in shows.Bigger kids and grown-ups can pretend they're on real movie sets with their favourite action heroes, and then put themselves into some serious action.

How to get there梇ou can easily travel to the Gold Coast by plane.Fly straight into Gold Coast International Airport, or to Brisbane and then catch the '"airtrain" service to the Gold Coast.All of the major airlines have daily flights, some with several per day depending on your departure city.If you want to save money, you can get there by train.

Accommodation—Want something truly unusual? Consider staying in the world's largest residential tower (塔式住宅) and enjoy beautiful views.The accommodation choices on the Gold Coast are just as varied and interesting as the activities, so whether you are a single, couple, family, friends, a large or small group, you will find options perfect for you at TakeABreak.corn.an.

小题1:From the passage, we know _____.

A.visitors can go t.o the Gold Goast only by air

B.the Gold Coast is famous for its golden beach

C.it is difficult for a family to find a right place to stay

D.the theme park "Sea World" will attract animal lovers小题2:Which is NOT included in the theme parks?

A.Children can see their favorite cartoons.

B.Visitors have opportunities to take roller coasters.

C.Some famous movie actors often act with visitors.

D.Visitors can share the joy from animals.小题3:This passage is mainly ______.

A.to describe the theme parks in Australia

B.to draw more visitors to go to the Gold Goast

C.to tell some exciting shows, adventures, etc.

D.to introduce how to get to the Gold Coast

答案

小题1:D

小题1:C

小题1:B

问答题

荣盛公司为增值税一般纳税人,适用的增值税税率为17%,销售商品和提供劳务均属于公司的主营业务。假定销售商品、原材料和提供劳务均符合收入确认条件,商品、原材料售价中不含增值税,且成本在确认收入时逐笔结转,不考虑其他因素。2010年3月,荣盛公司发生如下交易事项:
(1)月初委托某公司销售甲商品,代销协议约定的商品售价为800万元,代销手续费为售价的10%,月底收到代销清单,注明已经销售商品了的75%,同时收到代销款,并结算了代销手续费。该批商品实际成本为640万元。
(2)销售乙材料一批,增值税专用发票注明售价340万元,款项收到并存入银行。该批材料的实际成本为280万元。
(3)确认本月设备安装劳务收入。该设备安装劳务合同总收入为560万元,预计合同总成本为400万元,合同价款在前期签订合同时已收取。采用完工百分比法确认劳务收入。截至本月末,该劳务的累计完工进度为60%,前期已累计确认劳务收入240万元、劳务成本170万元。
(4)向A公司转让一项非专利技术的使用权,一次性收取使用费60万元并存入银行,且不再提供后续服务。
(5)向本公司销售人员发放自产产品作为福利,该批产品的实际成本为60万元,市场售价为100万元。
(6)将以前会计期间确认的与资产相关的政府补助在本月分配计入当月收益330万元。
(7)以银行存款支付管理费用15万元,财务费用10万元,销售费用5万元,营业外支出10万元。
假定除上述业务外,荣盛公司本月未发生其他相关业务。
要求:
(1)逐笔编制荣盛公司上述交易事项(1)~(7)的会计分录。
(2)计算荣盛公司2010年3月的营业收入、营业成本、营业利润、利润总额。
(3)计算荣盛公司2010年3月的营业利润率、成本费用利润率。
(“应交税费”科目要写出明细科目及专栏名称,答案中的金额单位用万元表示)

单项选择题