问题 阅读理解

阅读理解。

                                                                   World Future Society

People

    People may live for up to 120 years and use new technology to help when people go blind, deaf

and have other problems. The number of people over a hundred years old could go from 135,000

today to 2.2 million people by 2050. By 2015 people think that 100 million workers will be able to

work from home for a company in a different country by using the Internet.

Money

    Worldwide e-business will become even more successful with online shops that sell special products

for each person, which will be brought to their house the next day.

Environment

    The technology for making energy from wind and the Sun is growing very quickly. In the future

wind and Sun energy could become much cheaper and many more countries could use it. This would

be very useful in poor countries. The air in big cities would also become much cleaner and healthier as

a result.

Society and culture

    The Internet will help to create more worldwide friendships. Families may spend more time together

as people will be able to do 24-hour online banking and shopping.

Technology

    The new science of "nanotechnology" (very small robots or machines) will make all sorts of products

smaller and lighter. Very, very small machines could take away rubbish, make things in factories, and

help inside the human body by taking away fat. By 2012 people will be able to wear these small machines

that look like watches, which will give them lots of information about their body and keep them healthy.

1. What does the World Future Society do?

A. Look at how technology will make people happy.

B. Look at how technology will change the world.

C. Make technology work better for themselves.

D. Make small machines to make us healthier.

2. How will technology help people?

A. Help all people live for over 120 years.    

B. Help disabled people to get jobs.

C. Make people healthier and live longer.      

D. Help workers to use the Internet.

3. How will people go shopping?

A. In special shops.                      

B. Using the Internet at certain times.

C. Using the Internet any time of the day.      

D. Using nanotechnology.

4. How will technology help the environment?  

A. Poor countries will have enough energy.  

B. Wind energy will be cheaper than Sun energy.

C. We will not need wind and Sun energy.  

D. Wind and Sun energy will be cheaper.

5. The new science of "nanotechnology" will _______.

A. drive small machines to work for people    

B. make good-quality watches

C. allow people to eat more                  

D. make very small products

答案

1-5:BCCDD

问答题

甲公司为增值税一般纳税人,销售的产品为应纳增值税产品,适用的增值税率为17%,适用的所得税率为33%,产品销售价格中不含增值税额,产品销售成本按经济业务逐笔结转。甲公司2004年发生如下经济业务: ①向乙公司销售A产品一批,销售价款20万元,产品成本12万元。产品已经发出,并开出增值税专用发票,已向银行办妥托收手续。甲公司在销售商品时,已知乙企业资金周转发生暂时困难,但为了减少存货积压,同时也为了维持与乙企业长期以来建立的商业关系,甲企业还是将商品销售给了乙企业。 ②委托丙公司销售A产品一批,协议价格20万元,产品成本16万元。甲公司收到丙公司开来的代销清单,丙公司已将代销的该批A产品售出80%。 ③收到丙公司按售价10%扣除的手续费后的金额存入银行。 ④采用以旧换新销售方式销售B商品10件,每件售价2万元,每件成本1.6万元,同时回收同类旧商品10件,每件回收价0.1万元(不考虑增值税),甲公司将收到的扣除旧商品价款后的款项存入银行。 ⑤收到乙公司D产品退货20件。该退货系甲公司2002年售出,售出时每件售价0.2万元,单位成本0.15万元,该货款当时已如数收存银行。甲公司用银行存款支付退货款项,退回的D产品验收入库,并按规定开出红字增值税专用发票(该项退货不属于资产负债表日后调整事项)。 要求:编制甲公司有关经济业务的会计分录。(除“应交税费”科目外,其余科目可不写明细科目) 编制会计分录如下:

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