问题 写作题

Directions: Write an English composition according to the instructions given below in Chinese.

请仔细观察图片,描述图片内容,并以生活中发生的一件事情说明图片所说明的内涵。

注意:词数不少于120。

答案

In the picture, two goats are tied to each other with a rope. They both see some grass in opposite directions, and try to pull to get their own food. They are unsuccessful, because the rope is too short to allow them to eat the food at the same time. However, if they decide to cooperate and eat the grass on the left first, and then the grass on the right, they will both be able to get their food.

Several days ago, two of my friends had a fierce quarrel. Both of them hold their own view without considering the other’s. One of them wanted to go to the bookshop first, while the other wanted to finish their project first. Later, I gave them a suggestion that they should go to the book shop first, where they could not only buy the book, but also find some useful information, which might help the other better their project.

Therefore, cooperation is better than conflict. Remember that sometimes our goal is not that only we get something and the other gets nothing, but that all people get what they want. All in all, only good cooperation will benefit everyone.

题目分析:考查开放性作文写作,开放性作文给出了一个话题,并有部分的文字提示。给考生自由发挥的余地较大。对于考生的综合能力要求较高,要求考生有很强的谋篇布局的能力和组织要点的能力。在完成开放性作文时,首先要选择自己熟悉的短语或者句型,在你的能力范围之内,选择句式时要赋予变化,因为这样你才可以更好的驾驭。同时也要选择合适的连接词,把各个要点组织成一个完整的整体,在发表个人观点的时候,可以使用谚语来提升整个文章的档次和文采,也能增加得高分的可能性。

【亮点说明】范文主题明确,夹叙夹议,在语言上用了一些常见的短语not only…but also不但…而且…,All in all,总的来说。句式上也是富有变化:because the rope is too short to allow them to eat the food at the same time. 这句话用了too …to…结构,One of them wanted to go to the bookshop first, while the other wanted to finish their project first. 这句话用了while表示对比,Later, I gave them a suggestion that they should go to the book shop first, where they could not only buy the book, but also find some useful information, which might help the other better their project. 这句话用了同位语从句,非限制性定语从句。Remember that sometimes our goal is not that only we get something and the other gets nothing, but that all people get what they want.这句话用了not..but…结构,和表语从句。

多项选择题

甲公司为增值税一般纳税人,适用的增值税税率为17%.商品销售价格不含增值税,在确认销售收入时逐笔结转销售成本。假定不考虑其他相关税费。2012年6月份甲公司发生如下业务:(1)6月2日,向乙公司销售A商品1600件,标价总额为800万元(不含增值税),商品实际成本为480万元。为了促销,甲公司给予乙公司15%的商业折扣并开具了增值税专用发票。甲公司已发出商品,并向银行办理了托收手续。(2)6月10日,因部分A商品的规格与合同不符,乙公司退回A商品800件。当日,甲公司按规定向乙公司开具增值税专用发票(红字),销售退回允许扣减当期增值税销项税额,退回商品已验收入库。(3)6月15日,甲公司将部分退回的A商品作为福利发放给本公司职工,其中生产工人500件,行政管理人员40件,专设销售机构人员60件,该商品每件市场价格为0.4万元(与计税价格一致),实际成本0.3万元。(4)6月25日,甲公司收到丙公司来函。来函提出,2012年5月10日从甲公司所购B商品不符合合同规定的质量标准,要求甲公司在价格上给予10%的销售折让。该商品售价为600万元,增值税额为102万元,货款已结清。经甲公司认定,同意给予折让并以银行存款退还折让款,同时开具了增值税专用发票(红字)。(5)6月28日,甲公司盘盈C商品一批,该批商品价值为100万元。已经批准处理。除上述资料外,不考虑其他因素。要求:根据上述资料,回答下列题目。

根据以上提供的资料(2),下列说法正确有()。

A.发生销售退回,应冲减主营业务收入340万元

B.发生销售退回,应冲减主营业务成本240万元

C.借:主营业务成本340

应交税费——应交增值税(进行税额)57.8

贷:应收账款397.8

D.借:库存商品240

贷:主营业务成本240

单项选择题