问题 单项选择题

蒙医的三素是指()。

A.赫依、隆、巴达干

B.隆、赤巴和培根

C.赫依、协日、巴达干

D.赫依、赤巴、协日

答案

参考答案:C

不定项选择 案例分析题

甲企业为增值税一般纳税人,适用的增值税税率为17%。发出商品成本按本月末一次加权平均法计算确定,原材料采用计划成本发核算。2014年12月该企业发生如下经济业务: (1)1日,库存商品结存数量为1000件,单位生产成本为21元;本月生产完工验收入库商品2000件,单位生产成本为24元;本月发出商品2800件,其中2000件符合收入确认条件并确认收入,其余部分未满足收入确认条件。 (2)15日,将仓库积压的原材料一批出售,开具的增值税专用发票上注明的售价为20000元,增值税税额为3400元,款项已存入银行。该批原材料的计划成本为18000元,材料成本差异为-2%。 (3)20日,将自产的空气净化器作为福利发放给专设销售机构的30名职工,每人1台,每台不含增值税的市场销售价为15000元、生产成本为10000元。 (4)31日,确认劳务收入。本月月初与乙企业签订一项安装工程合同,合同总价款为160000元,合同签订时预收劳务款50000元。至月末累计发生劳务支出60000元,工程尚未完工,预计至完工还需要发生劳务支出40000元,当年末乙企业发生财务困难,余款能否支付难以确定。 要求: 根据上述资料,不考虑其他因素,分析回答下列小题(答案中的金额单位用元表示)

根据资料(4)甲企业安装业务的会计处理结果正确的是()。

A.结转劳务成本60000元

B.确认劳务收入50000元

C.确认劳务收入96000元

D.结转劳务成本31250元

阅读理解

Everyone has got two personalities — the one that is shown to the world and the other that is secret and real. You don’t show your secret personality when you’re awake because you can control your behaviour, but when you’re asleep, your sleeping position shows the real you. In a normal night, of course, people frequently change their position. The important position is the one that you go to sleep in.

If you go to sleep on your back, you’re a very open person. You normally trust people and you are easily influenced by fashion or new ideas. You don’t like to upset people, so you never express your real feelings. You’re quite shy and you aren’t very confident.

If you sleep on your stomach, you are a rather secretive person. You worry a lot and you’re always easily upset. You’re very stubborn, but you aren’t very ambitious. You usually live for today not for tomorrow. This means that you enjoy having a good time.

If you sleep on curled up, you are probably a very nervous person. You have a low opinion of yourself and so you’re often defensive. You’re shy and you don’t normally like meeting people. You prefer to be on your own. You’re easily hurt.

If you sleep on your side, you have usually got a well-balanced personality. You know your strengths and weakness. You’re usually careful. You have a confident personality. You sometimes feel anxious, but you don’t often get depressed. You always say what you think even if it annoys people.

小题1:According to the writer, you naturally show your secret and real personality _______.

A.only in a normal night

B.only when you go to sleep

C.only when you refuse to show yourself to the world

D.only when you change sleeping position小题2:Maybe you don’t want to make friends with a person who sleeps curled up. Why?

A.He or she would rather be alone than communicate with you.

B.He or she is rarely ready to help you.

C.He or she prefers staying at home to going out.

D.He or she wouldn’t like to get help from you.小题3: It appears that the writer tends to think highly of the person who sleeps on one side because _______.

A.he or she always shows sympathy for people

B.he or she is confident, but not stubborn

C.he or she has more strengths than weakness

D.he or she often considers annoying people小题4:The writer of the passage is probably a _______.

A.novelist

B.reporter

C.psychologist

D.professor