问题

中 * * 党十一届三中全会是建国以来党的历史上具有深远意义的转折,主要是因为它

A.恢复了邓 * * 的职务

B.做出了党的工作重心转移的战略决策

C.提出了与时俱进

D.决定平反冤假错案

答案

答案:B

题目分析:本题考察学生对党的十一届三中全会意义的认识,1978年党的十一届三中全会召开,会议的主要议题是以经济建设为中心,实改革开放的伟大决策,这表明党和国家的工作重心由原来的以阶级斗争为主转移到 社会主义现代化建设上来,实现了工作重心的转移。ACD不符合题意,本题选B。

点评:本题难度适中,考察学生对历史知识的识记和理解能力,党的十一届三中全会是党的历史上重要转折的会议,中国从此走上了改革开放的道路,党的历史上一共有三次工作重心的转移,第一次是工农武装割据道路的形成,标志着中国革命的重心从城市转移到 农村,第二次解放战争胜利后,召开了党的七大,党的工作重心从农场又转移到了城市,第三次是党的十一届三中全会把党和国家的工作重心从以阶级斗争为纲转移到社会主义建设上来的决策,同学们要注意掌握。

阅读理解

阅读理解。

      The writings of Shakespeare are today little read by young people in Britain.His young

readership is limited to those who choose to study literature at university.

     Shakespeare's work,together with most other classics,is seen as remote,and written in a

400yearold version of English that is about as inviting as toothache.

     Still,in British schools,it is compulsory to study the bard(诗人),and when something is

made compulsory,usually the result is boredom,resentment(憎恨) or both.

     This was my experience of the classics at school.But when I reached my late teenage

years,I had a change of heart.Like every other young person since the dawn of time,the

world confused me.I wanted answers,so I turned to books to find them.

     I went on to take a PhD in literature and have taught it in Britain and China.I have never

regretted it.There is something in literature that people want,even if they don't read books.

You see this in the popularity of TV and movie adaptations of great works,the recent film

version of Jane Austen's Pride and Prejudice being a_case_in_point.These popular

adaptationsmay help increase people's interest in the classics.

     Reading a simplified Romeo and Juliet may perhaps lead to a reading of Shakespeare's

actual play.If that is the case,then I welcome the trend.But do not make the mistake of thinking

that it is the same thing.Shakespeare is a poet.His greatness is in his language.Reading

someone else's rewriting of his work is like peeling a banana,throwing away the fruit,and

eating the skin take on the original.It really is worth the effort.

1.Which of the following is TRUE according to the passage?

A.The language used in classics is no longer in use today.

B.British students usually find compulsory reading dull.

C.Only those studying literature read Shakespeare's works.

D.For British people,Shakespeare's works are no longer classics.

2.According to the passage,the writer________.

A.has liked literary classics since an early age

B.was forced to read the classics for a PhD

C.turned to literature to seek answers in his teens

D.thinks only people who read books like literature

3.The popularity of TV and movie adaptations of great works may help people________.

A.learn more about tradition

B.get a PhD in literature

C.seek their answers about the world

D.become more interested in the classics

4.The underlined phrase "a case in point" in Paragraph 5 is closest in meaning to "________".

A.a great hit

B.a good example

C.a movie adaptation

D.a popular phenomenon

5.What does the writer intend to tell us in the last paragraph?

A.The fruit of a banana is more useful than its skin.

B.The rewriting trend does more harm than good.

C.Readers should try to read the original versions.

D.Readers need to learn the language in the classics.

6.用30词左右概括文章大意

_______________________________________________________

问答题

某机床厂2009年1月份发生下列经济业务:
(1) 1月6日,购进铸铁一批,增值税专用发票上注明的销售额1880000元,税额319600元;运输发票上注明的运费金额2000元,途中保险费300元,装卸费100元,公路建设基金180元;上述款项已通过银行汇款付讫,货已入库。
(2) 1月9日,购进职工劳保用品一批,增值税专用发票上注明的销售额50000元,税额8500元;货款已付,货已入库。
(3) 1月10日,购进职工福利用品一批,增值税专用发票上注明的销售额30000元,税额5100元,货款已付,货已入库。
(4) 1月12日,企业因管理不善损失辅助材料一批,价款11000元,等待审批处理。
(5) 1月14日,以库存商品一批对外进行联营投资,投出商品的账面价值234000元,销售价格260000元(不含增值税)。
(6) 1月17日,将本厂自制设备一台用于在建工程,设备价值30000元(不含增值税)。
(7) 1月19日,销售给客户机床8台,每台售价130000元,共计金额1040000元(不含增值税),增值税专用发票注明的税额为176800元,货款通过银行已收讫;并以银行存款支付销售运费金额1000元,已取得运输企业为机床厂开具的运输发票,且运输费已收回存入银行。
(8) 1月20日,以销售折扣方式销售给客户机床6台,每台售价130000元一批,共计金额780000元(不包含增值税),双方约定5/10,2/20,n/30;企业已开出增值税专用发票,税额132600元。
(9) 1月28日,收回上述客户A商品折扣后的货款866970元,银行通知已收妥。
(10) 1月30日,购进钢材一批,增值税专用发票上注明的销售额350000元,税额59500元,货款已付,钢材尚未到达;购进镀锌铁板一批,合同价款260000元,预计税额44200元,货已验收入库,单据未到,货款尚未付清。
[要求] 根据上述资料回答下列问题
(1) 作出上述业务的会计分录;
(2) 计算企业当月进项税额;
(3) 计算企业当月销项税额;
(4) 计算企业当月应纳增值税额。