问题 多项选择题

屠宰生猪同步检疫时,头部应剖检()。

A.两侧下颌淋巴结

B.腮腺

C.两侧咬肌

D.颌下腺

答案

参考答案:A, C

阅读理解

I often hear some students say English is difficult, and it gives them a headache. So they can’t learn it well. But English is very easy for me. I’m good at it. I’m very glad to tell you something about how I study English.

First, I think an interest in English is very important. When I was in Grade One, we had a new subject -English. It was fresh for me. I was interested in it, so I worked hard at it. Soon we had an English exam and I got a very good mark. How happy I was! After that, I learned English harder and harder. Our English teacher often teaches us English songs, the songs sound nice. I often think how interesting English is!

Second, I think English is a foreign language. I should learn it well in the following ways: Listen to the teacher carefully, speak bravely, read aloud and have a good vocabulary. Then practice again and again, never be tired. And I also have a good habit: Asking whenever I have a question, I must make it clear by asking our English teacher. How happy I am when I understand!

Besides this, I often read English stories, jokes and easy novels. From these I know English is not only interesting, but also useful. They help me understand a lot of things. So to do more reading is an important way to learn English well.

And I also do some exercises from our class magazines, and I often write English diaries. English has become a close friend of mine.

Now I have learned English for more than two years. I always keep the first position in our school. From these words, I hope every student can learn English well.

小题1: Why do some Students often “have a headache”?

A.Because they are easy to catch cold.

B.Because it’s often very cold

C.Because they think English is easy.

D.Because they don’t think English is easy.小题2: The sentence “I got a very good mark” means ________.

A.I got a good way.

B.I had a good idea.

C.I did badly in the exam.

D.I did well in the exam.小题3: The writer thinks English is interesting because ________.

A.English is full of stories.

B.English is full of jokes.

C.His teacher often teaches them nice English songs.

D.Of nothing小题4: Which of the following is not the way the writer studies by?

A.Speaking bravely

B.Writing to foreign friends

C.Reading aloud

D.Writing English diaries

单项选择题

甲、乙两公司不存在关联方关系,且均为增值税一般纳税企业。甲公司存货按计划成本进行日常核算,期末按成本与可变现净值孰低法计价;所购原材料及其所生产的产成品适用的增值税税率为17%、消费税税率为10%。2003年9月10日,甲公司与乙公司达成债务重组协议:甲公司以一批产成品和一项固定资产清偿所欠乙公司的债务478250元。重组业务于9月20日完成,重组过程中除产成品应交增值税、消费税外,无其他相关税费。
甲公司的该批产成品计划成本为200000元(所耗原材料的实际成本为160000元),未计提存货跌价准备,月末计算的成本差异率为-3.75‰,重组日不含税售价为225000元;该项固定资产的账面原价为500000元,已提折旧250000元,已提减值准备50000元,重组日公允价值为175000元。
乙公司对应收甲公司的债权未计提坏账准备;将收到的甲公司产成品作为库存商品管理(收到相应的增值税专用发票并通过税务机关的审核、认证),并于2003年12月卖出其中的50%;将收到的甲公司固定资产作为固定资产管理,并立即投入使用。乙公司预计该项固定资产尚可使用年限为4年、预计净残值为10000元、选用平均年限法计提折旧(与税法规定相同);2003年末未对债务重组换入的库存商品计提存货跌价准备,对换入的固定资产计提减值准备10000元。
根据上述资料,回答下列问题:

甲公司对该项债务重组业务,应确认( )。

A.资本公积16750元

B.资本公积18250元

C.营业外支出35750元

D.营业外支出40750元