问题 单项选择题

以下16~20题根据下表所给出的B企业2010年12月31日有关损益类账户结账前的余额进行计算选择。
金额:元

账户名称 借办余额 贷方余额
主营业务收入 600000
主营业务成本 400000
营业税金及附加 35000
其他业务收入 5000
其他业务成本 2000
管理费用 65000
销售费用 20000
财务费用 3300
营业外收入 1000
营业外支出 2700

B企业根据利润总额计算并结转本期所得税费用,适用的企业所得税税率为25%,不考虑其他因素,则下列各项不正确的是( )。

A.利润总额为78000元

B.所得税费用为19500元

C.应交税费账户期末余额为零

D.借:所得税费用 19500
贷:应交税费——应交所得税 19500

答案

参考答案:C

解析: 本题考核所得税的计算及相关账务处理。所得税费用=78000×25%=19500(元)。
确认所得税费用的账务处理为:
借:所得税费用 19500
贷:应交税费——应交所得税 19500

阅读理解

阅读下列应用文及相关信息,并按要求匹配信息。请在答题卡上将对应题号的相应选项字母涂黑,选择项有一项是多余的。

首先阅读下列国外媒体上的插图及介绍性文字:

A. Cornwall

You can find that 'weekend feeling' every day of the year, in the country's favourite holiday destination. Some find it in a rock pool on a golden beach, others find it along a dramatic coastal path over-looking crashing waves, while for some it can only be discovered on wild moors and quiet woods. Art lovers are sure to find all the inspiration they could wish for in a lively arts scene, while gastronauts can savour the secret ingredients that make Cornwall a foodie's heaven.                                                   

Start planning, start discovering; get your free 2011 official Cornwall guide and visit the website.

B. Cornwall, paradise found

The gardens of Cornwall are the envy of the world. With its temperate climate Cornwall is the perfect home for a flourishing variety of plants, trees and shrubs. For seasoned horticulturists, keen amateurs or energetic families looking for a fun day out, there is always a surprise around the next corner - maybe a hidden vista or a startling splash of colour.

With over 70 gardens to choose from you can walk amongst wild woodlands or stand and admire the formal splendour of a country estate. Kitchen gardens, perfumed gardens, and even Japanese gardens - you will discover something fresh, whatever the season.

Click the 'request brochure' button for your FREE guide or visit the website for more information.

C. Peak District

Come to the Peak District and get right to the heart of a great holiday - right at the heart of the UK. Our world-class destination is a stone's throw from everywhere. From Hollywood film locations to superb landscapes and quality accommodation to luscious local food, we've got it all. Add awesome attractions, historic houses, glorious gardens, fantastic theme parks, fabulous festivals and vibrant nightlife - and you have the perfect recipe for a brilliant break. Order your free copy of our 2011 Visitor Guide now!

D. Discover the stunning Channel Island of Guernsey in 2011

It doesn't take long to get to the stunning Channel Island of Guernsey, but once you're here, you'll feel a long way from home - Discover its unforgettable blend of stunning scenery, unique character and rich heritage for yourself in 2011.

Welcome to the islands of Guernsey. Lying close to the north coast of France and bathed by the warm waters of the Gulf Stream, the islands are the perfect escape.

Indulge in an unforgettable meal, explore the region's rich heritage or simply revel in the beauty of your surroundings, the islands of choice have it all. On this site, you'll find all the information you need to create a holiday filled with special memories - So take some time to look around and start planning your perfect break.

E. Visit the English Riviera - South Devon’s Beautiful Bay

Torquay, Babbacombe, Paignton and Brixham boast stunning beaches and award-winning visitor attractions.

But it's not just palm trees and a famously mild climate, there is treasured literary and natural heritage just waiting to be discovered. The 22 miles of coastline has been endorsed by UNESCO as a Global Geopark. Explore Agatha Christie's place of birth and the inspiration behind fictional tales and her real life story.

Visit the website to request your free Accommodation Guide and prepare to explore South Devon's beautiful bay.

F. Pure Jersey

Whether you're looking for a short break or longer holiday, Jersey has it all! Discover breathtaking beaches, fabulous restaurants, cosmopolitan shopping, leafy country lanes, award-winning attractions and fascinating WWII history. Stay in family-friendly hotels or self-catering lodges, chic hotels or great-value guest houses.

With over 30 departure points from the UK, you can fly in less than an hour or sail by fast ferry. What's more, with its lovely mild climate, Jersey is the warmest place in the British Isles.

以下是几位计划出行者的情况介绍。请将介绍与相关插图及说明性文字匹配起来。

小题1:Doris , an amateur photographer , is now learning English in the UK. She is planning for a short visit to a place where she can not only has inspiration but also enjoys good food. More importantly, she wish to make it flexible according to her schedule. Any season would be fine as long as there are colourful flowers and warm sun shine.

小题2: Rainy, a housewife, is taking a short break to relax herself from boring daily routine, but wishes to spend some days outdoors with her three young girls. She hates the cold winter and is ready to travel by any means of transportation so long as it won’t take a long time. She prefers street shopping to on line shopping.

小题3:Shirley, a professional column writer, is expecting to experience the UK in a special and unforgettable way. She writes about review on food, introduction to customs and lifestyle of the British.

小题4:Kathy, an artist, has great passion for nature. She is enthusiastic about exploring the unknown , learning from tradition, enjoying the amazing scenery and bathing the sun on the beach. She usually reads a lot about the persons she paints before she starts working on it.

小题5:King, a scholar, a nature lover, has written quite a few books on wars. On the other hand, he is particular about food. He is planning to spend one or two days simply enjoying the beauty of nature and quietness of the woods.

填空题