问题 阅读理解

In the world, soccer (or football) is the most popular sport. This is because many countries have wonderful teams for the World Cup. The World Cup is held every four years.

To remember the 2002 FIFA World Cup, children from different countries and more than 60 children from different Japanese schools came together and spent three weeks drawing a big picture called“Dream (梦幻) World Cup”in Japan. The children drew animals, flowers and people playing soccer under bright blue sky. They wished each football team good luck by drawing the flags (旗帜) of all countries that would take part in the World Cup in Japan and South Korea. The picture was put up in a park near a playground in Yokohama.

Are you a football fan? The World Cup makes more and more people interested in football. Teenagers like playing and watching football. Many of them love some football stars so much that they get pictures of their favorite players such as, Figo, Oven and Pauleta. And they put the pictures up on the walls of their rooms. That is the way to show their love for the World Cup.

根据短文内容,选择正确答案。

小题1:If a country wants to take part in the World Cup, it must have _______.

A.many football fans

B.a very good football team

C.many football players

D.a big playground小题2:The next World Cup will be held in _______, after 2006.

A.2007

B.2008

C.2009

D.2010小题3:From the passage, in the picture children drew many things except _____.

A.some football stars

B.people playing football

C.a sunny sky

D.flowers小题4:In “Dream World Cup”, the children drew the flags of some countries ___.

A.to show their love for their own countries

B.to tell the people their stories

C.to show their good wishes for the football teams

D.to show their new ideas about football小题5:Many teenagers (青少年) own pictures of some football stars because ___.

A.they are interested in football

B.they are football fans

C.they think their favorite players are great

D.A, B and C

答案

小题1:B

小题2:D

小题3:A

小题4:C

小题5:B

题目分析:本文主要通过儿童纪念2002 FIFA世界杯的事来呼吁全世界的人民要爱世界杯

小题1:细节理解题。由第一段This is because many countries have wonderful teams for the World Cup.可知选B。

小题2:细节理解题。由第一段The World Cup is held every four years.2自006年四年后为2010年,可知选D。

小题3: 细节理解题。由第二段The children drew animals, flowers and people playing soccer under bright blue sky.可知选A。

小题4:细节理解题。由第二段They wished each football team good luck by drawing the flags (旗帜) of all countries that would take part in the World Cup,可知选C。

小题5:细节理解题。由文章最后一段Many of them love some football stars so much that they get pictures of their favorite players such as, Figo, Oven and Pauleta.可知选B。

选择题
问答题

甲公司为增值税一般纳税人,适用的增值税税率为17%,2011年11月30日的科目余额
表如下表所示:

科目余额表


2011年11月30日
单位:元
科目名称 借方余额 科目名称 贷方余额
库存现金 2000 短期借款 5000
银行存款 20000 应付账款 6000
应收账款 10000 预付账款 3000
坏账准备—应收账款 2000 应交税费 2000
预付账款 10000 实收资本 695300
原材料 10000 资本公积 10000
库存商品 5000 盈余公积 5000
交易性金融资产 6000 利润分配 20000
长期待摊费用 5000 本年利润 15000
固定资产 50000
累计折旧 6000
投资性房地产 600000
在建工程 5000
无形资产 6000
累计摊销 8000
无形资产减值准备 300
合计 745300 合计 745300
甲公司12月份发生的交易或事项有关资料如下:
(1)本月销售商品共计售价10000元,增值税额1700元,款项尚未收到。商品成本为5000元;
(2)收回以前年度已核销的坏账100元;
(3)影响以前年度计提存货跌价准备的因素消失,可转回金额为200元;
(4)该公司本月计提固定资产折旧2000元,无形资产摊销100元,均计入管理费用。另用银行存款支付其他管理费用1500元;
(5)本月支付已预提的长期借款利息5000元;
(6)用银行存款偿还短期借款9000元;
(7)发生财务费用500元,均以银行存款支付;
(8)将专利权出售,该专利权的成本为10000元,累计摊销5000元,计提减值准备2000元,实际取得转让价款20000元,适用的营业税税率为5%;
(9)对外转让一栋厂房,根据税法规定计算的应交土地增值税为2000元;
(10)在建工程(厂房)领用自产商品成本为1000元,计税价格为2000元,适用的增值税税率为17%,适用的消费税税率为10%;
要求:
(1)根据上述资料编制甲公司有关业务的会计分录(应交税费、投资性房地产和交易性金融资产要求写出明细科目,金额单位为元);
(2)计算银行存款、应收账款科目余额。