问题 阅读理解

阅读理解。根据信的内容,回答下列问题。

Dear John,

     Thank you very much for your letter. I am glad that you enjoyed your holiday with me. We enjoyed having

you and your sister here. We hope that you will both be able to come again next year. Perhaps you'll be able

to stay longer next time. A week is not really long enough, is it? If your school has five weeks' holiday next

year, perhaps you will be able to stay with us for two or three weeks.

     We have been back at school three weeks now. It feels like three months! I expect that you are both

working very hard now because you are in Grade Two now. Tom and Ann won't be in Grade Two until

2007. They went for a picnic yesterday but I didn't go with them, because I hurt my foot and I couldn't walk

very well. They went to an island and enjoyed themselves there.

     Tom, Ann and I send our best wishes to you. We hope to see you soon.

                                                                                                                                                  Yours,

                                                                                                                                                  Michael 

1. Who stayed with Michael for a holiday?

____________________________________________________.

2. How long did their holiday last for?

____________________________________________________.

3. From the sentence "It feels like three months!",

    we know that Michael has no interest in learning, right?

____________________________________________________.

4. Who will be in Grade Two in 2007?

____________________________________________________.

5. Why didn't Michael go to the island for a picnic yesterday?

___________________________________________________.

答案

1. John and his sister stayed with Michael for a holiday.

2. It lasted for one week.

3. No, he doesn't.

4. Tom and Ann will be in Grade Two next year.

5. Because he hurt his foot.

(答案不唯一)

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计算分析题:华诚公司系增值税一般纳税人,适用的增值税税率为17%。2010年8月份发生的部分经济业务如下:

(1)“发料凭证汇总表”显示,当月生产车间共领用A材料198000元(其中,用于甲产品生产120000元,用于乙产品生产78000元),车间管理部门领用A材料3000元,公司行政管理部门领用A材料2000元。

(2)“工资结算汇总表”显示,本月应付生产工人薪酬为114000元(其中,生产甲产品的工人薪酬67000元,生产乙产品的工人薪酬47000元),应付车间管理人员薪酬为17100元,应付行政管理人员薪酬为22800元。

(3)本月计提固定资产折旧5000元(其中,生产车间用固定资产计提折旧4000元,行政管理部门用固定资产计提折旧1000元)。生产车间购买办公用品4400元,以银行存款付讫。

(4)8月1日向A公司销售商品一批,增值税专用发票上注明销售价格为200000元,增值税税额为34000元。提货单和增值税专用发票已交A公司,A公司已承诺付款。该批商品的实际成本为140000元。8月31日,该批产品因质量问题被A公司全部退回,退回的商品已验收入库。

(5)将丙产品15台作为福利分配给本公司行政管理人员,丙产品每台生产成本为140元,市场售价每台200元(不含增值税)。要求:根据上述材料,回答下列问题。

下列各项中,不计提折旧的固定资产包括()。

A.房屋建筑

B.已提足折旧仍继续使用的固定资产

C.提前报废的固定资产

D.以经营租赁方式租入的固定资产和以融资租赁方式租出的固定资产