问题 名词解释

直埋敷设

答案

参考答案:

管道直接埋设于土壤中的敷设方式。

阅读理解

Zhang Li lies in bed sadly. The 24-year-old young man lost his right leg because of a blood disease. The doctor said that his 10 years of smoking had caused the disease. “I began to smoke when I was in Junior 3. It made me feel like a man and I thought it looked cool. Now I know I was really wrong.” said Zhang.

It is a mistake many teenagers make. It is said that about 40 million of the country’s young people between 13 and 18 have tried smoking. Nearly 68 percent of teenager smokers smoked their first one before the age of 13. Those who live in big cities started even earlier. Many teenagers see people smoking in the movies. But in real life, stars like Jackie Chan think smoking is a bad thing. In fact, smoking is one of the top killers in China. Each year one million people die from smoking-related(与吸烟有关的)diseases. Smoking causes illnesses like lung cancer and heart disease.

Doctors say that the younger a person starts smoking, the worse it will be. If a person starts smoking as a teenager, he or she may live twenty-two years less than non-smokers.

小题1:What kind of disease did smoking cause for Zhang Li?

A. Lung cancer.  B. Blood disease.   C. Heart disease.

小题2:From the passage, we know Zhang Li started to smoke when he was      years old.

A. 13 B. 14   C. 18

小题3: The city’s young people          .

A. knew that smoking was a bad thing

B. tried smoking when they were in Junior 3

C. started smoking earlier than those in the country

小题4:Which of the following is NOT TRUE according to the passage?

A. Zhang Li had a disease and lost his left leg.

B. Smoking may cause many kinds of diseases.

C. Smoking may make you have a shorter life.

小题5: What does the underlined word “non-smokers ” mean in English?

A. People who like smoking.

B. People who smoke.

C. People who don’t smoke.

问答题

丙公司于20×7年1月10日从资本市场上购入乙公司的5万股股份,每股市价12元,另支付相关交易费用合计为1万元。丙公司经管理层有关风险管理的要求,将其分类为以公允价值计量且其变动计入当期损益的金融资产予以管理和核算。有关乙公司股票价格的变动资料如下: 20×7年6月30日,每股9元; 20×7年12月31日,每股15元; 20×8年6月30日,每股8元; 20×8年12月31日,以每股14元的价格全部出售,另支付交易费用1.2元。 假定:(1)丙公司20×7年度利润总额为3 000万元,20×8年度利润总额为3 500万元,适用的所得税税率为25%,预计未来所得税税率不会发生变化;(2)除上述所给资料外,不存在其他纳税调整事项,20×7年年初的递延所得税资产或负债的账面余额为零,预计丙公司未来有足够的纳税所得抵扣可抵扣暂时性差异,并不考虑其他相关税费;(3)税法规定以公允价值计量的资产、负债,其公允价值变动不计入应纳税所得额。 要求:(1)编制上述丙公司与投资取得、投资价格变动以及出售相关的会计分录(不需结转本年利润); (2)计算丙公司上述投资累积计入利润总额的金额(注明是收益还是损失); (3)按年计算丙公司20×7年度和20×8年度的应纳税所得额、递延所得税资产或负债的年末余额,以及各年的所得税费用(收益),并编制与所得税相关的会计分录。