问题 阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项.选项中有两项为多余选项.

                                                    Online Movie Rentals

     It is generally accepted that the best way to learn a language is to totally involve yourself in its culture by living in the country where it is spoken.   __ 1__  Fortunately, many aspects of a country's culture have

made their way to our lives in the form of various media and entertainment outlets. Not only do they allow a peek at life, but they make excellent study material for learning the language.

     What to increase your language skills and enjoy some entertainment at the same time? Tired of going

down to the video rental store to rent movies? __ 2__

     Most companies require customers to operate on the following model:

     ●Select and sign up for a payment program online, which will determine how many movies you can rent and hold at any one time.

     ●  __ 3__  You can look up movies by title, actor or director. Then movies will be sent to you within

1~3 days, and shipping is covered by the company.

     ●Watch the movies, often with no late fees.

     ●  __ 4__

     ●Check these sites for specific, uptodate details.

     Once you receive the movies, how can you improve your language skills with them? Well, just sitting in front of the TV with a drink in one hand isn't a bad way to relax, but you won't learn much. While seeing a movie you should take notes of new expressions. Write them down and look them up in a good

English-English dictionary to understand their possible meanings.  __ 5__  If you don't know how to use

words, learning vocabulary will lose all meaning.

A. Return the movies in a prepaid return envelope.

B. If you haven't finished on time, you can delay returning.

C. Now, more and more companies are offering customers the chance to rent movies online.

D. Then, think of some sample sentences for each word.

E. Choose the movie you want to watch, generally 1~3 at a time.

F. Watch movies as long as you have nothing to do.

G. While many find packing up and moving to a country is not a practical option.

答案

1.G  2.C  3.E  4.A  5.D

问答题

甲股份有限公司(简称甲公司)为增值税一般纳税人(该企业购进固定资产相关的增值税额不能抵扣),适用的增值税税率为17%。该公司在生产经营期间以自营方式建造一条生产线。2009年1月至4月发生的有关经济业务如下:
(1)购入一批工程物资,收到的增值税专用发票上注明的价款为400万元,增值税额为68万元,款项已通过银行转账支付。
(2)工程领用工程物资421.2万元。
(3)工程领用生产用A原材料一批,实际成本为200万元;购入该批A原材料支付的增值税额为34万元;未对该批A原材料计提存货跌价准备。
(4)应付工程人员职工薪酬228万元。
(5)工程建造过程中,由于非正常原因造成部分毁损,该部分工程实际成本为100万元,未计提在建工程减值准备;应从保险公司收取赔偿款10万元,该赔偿款尚未收到。
(6)以银行存款支付工程其他支出80万元。
(7)工程达到预定可使用状态前进行试运转,领用生产用B原材料实际成本为40万元,购入该批B原材料支付的增值税额为6.8万元;以银行存款支付其他支出10万元。未对该批B原材料计提存货跌价准备。
工程试运转生产的产品完工转为库存商品。该库存商品成本中耗用B原材料的增值税额为6.8万元,经税务部门核定可以抵扣;该库存商品的估计售价(不含增值税)为76.6万元。
(8)工程达到预定可使用状态并交付使用。
(9)剩余工程物资转为生产用原材料,并办妥相关手续.。
要求:
根据以上资料,逐笔编制乙公司相关业务的会计分录(“应交税费”科目要求写出明细科目及专栏名称;答案中的金额单位用万元表示)。

问答题 简答题