问题 问答题 简答题

酸洗除锈时应注意什么?

答案

参考答案:

①应掌握酸液的浓度和酸洗时的温度。

②严格按酸洗工艺过程进行。

③对涂有防锈油脂的金属,酸洗前应进行脱脂处理。

阅读理解

阅读理解

     With its budget of $80 million , John Woo as director, and an all-star cast(明星云集的演员阵容),

Red Cliff is the most expensive and ambitious Asian-financed film ever. Last week I saw the release of

the second part, and boy oh boy does it shows.

    But watching the film as a foreigner I felt I was missing out on something. Not knowing my Cao Cao's

from my Zhou Yu's, I was not even sure whom I wanted to win. Certainly after the opening scene, in

which Cao Cao is seen watching a game of Cuju, an ancient Chinese variation of football, I knew who

had my support. After all, any man who enjoys his football is someone after my own heart. But after Cao Cao resorted to some evil strategies against his enemies in the south, I wasn't so sure he was the man I

should be rooting for.

     And there is a lot more to Red Cliff 2 than just extravagant battle scenes. The film does not take itself

too seriously. Conversations between leaders are littered with one-liners, many of which had the audience

in laughter. There is even enough to keep fans of more romantic entertainment happy too. This includes a

charming relationship between a southern spy(侦探)and an innocent northern soldier. The characters'

interaction provides some genuinely heart-warming moments in the middle of the battle.

    Clocking in at(结束于)around two hours, the film certainly does justice to the history story. When I

walked out the cinema, I felt as drained(精疲力竭) as Cao Cao's soldiers must have 1,800 years ago.

1. By expressing "boy oh boy" in the first paragraph, the author seems to show that _______.

A. the film characters are like boys who are childish.

B. the film provides amazing and surprising scenes for audience.

C. the film is suitable for younger boys to watch.

D. the film scene is so bloody that boys shouldn't watch it.

2. When did the author change his attitude toward Cao Cao?

A. When he read the history story about Cao Cao.

B. When he saw Cao Cao was watching a game of Cuju,

C. When he realized that Cao Cao took some bad measures to beat his enemies.

D. When he saw the romantic love story of Cao Cao and a southern spy.

3. The following factors of the film are all mentioned in the passage except_______.

A. high budget

B. leading roles

C. actors and actress

D. conversations

4 . From the passage we can infer that_______.

A. the author is a football fan in a foreign country.

B. Cuju is the name of an ancient Chinese variation of football.

C. the film Red Cliff 2 lasts about two hours.

D. the author was very tired after about two hours' battle.

不定项选择

甲公司为上市公司,增值税一般纳税人,适用增值税税率为17%;适用企业所得税税率为25%;按净利润的10%提取盈余公积。2013年度实现利润总额2000万元,2013年度的财务报告于2014年1月10日编制完成,批准报出日为2014年4月20日。2013年度的企业所得税汇算清缴工作于2014年3月25日结束。甲公司2014年1月1日至4月20日,发生如下会计事项: 

(1)1月8日,公司办公楼因电线短路引发火灾,造成办公楼严重损坏,直接经济损失230万元。 

(2)2月20日,注册会计师在审计时发现,公司2013年10月15日与乙企业签订协议,采用支付手续费方式委托乙企业销售设备400台,每台不含税售价为10万元,按售价5‰支付手续费。至2013年12月31日,公司累计向乙企业发出设备400台,收到乙企业转来的代销清单注明已销售设备300台,公司按销售400台确认销售收入和增值税销项税额,并结算手续费,结转销售成本。每台设备的账面成本为8万元;至审计日,公司尚未收到乙企业销售设备的款项。2013年12月31日,公司同类设备的存货跌价准备计提比例为10%。假定税法按代销清单注明的销售金额确认收入的实现。 

(3)2月20日,注册会计师在审计时发现,公司2013年9月20日与丙企业签订一项大型设备制造合同,合同总造价1200万元,于2013年10月1日开工,至2014年3月31日完工交货。至2013年12月31日,该合同累计发生支出240万元,与丙企业已结算合同价款360万元,实际收到货款702万元。2013年12月31日,公司按50%的完工进度确认收入,按实际发生的支出确认费用,未确认合同预计损失准备。在审计时,注册会计师预计合同尚需发生成本720万元,据此确认合同完工进度为25%,无需计提合同预计损失准备。假定税法按完工进度确认收入的实现。 

(4)3月8日,董事会决定自2014年1月1日起将公司位于城区的一幢已出租建筑物的核算由成本模式改为公允价值模式。该建筑物系2013年1月20日投入使用并对外出租,入账时初始成本为3868万元,市场售价为4800万元;预计使用年限为20年,预计净残值为40万元,采用年限平均法计提折旧,与税法规定相同;年租金为360万元,按月收取;2014年1月1日该建筑物的市场售价为5000万元。 

(5)3月15日,甲公司决定以2400万元收购丁上市公司股权。该项股权收购完成后,甲公司将拥有丁上市公司有表决权股份的10%。甲公司认同上述经注册会计师审计发现的问题并作相应的会计调整处理。 

根据上述资料,回答下列问题:

甲公司在对2014年1月1日至4月20日发生的上述事项进行会计处理后,应调增原已编制的2013年12月31日资产负债表中的"存货"项目金额()万元。

A.420

B.480

C.640

D.720