问题 多项选择题

下列税金中,应记入“管理费用”科目的有( )。

A.印花税

B.消费税

C.房产税

D.车船使用税

E.土地使用税

答案

参考答案:A,C,D,E

解析: 本题考查重点是对“管理费用的内容”的掌握。管理费用是指企业行政管理部门为组织和管理经营活动而发生的各项费用,包括公司经费、工会经费、职工教育经费、劳动保护费、待业保险费、董事会费、咨询费、审计费、诉讼费、排污费、绿化费、房产税、车船使用税、土地使用税、印花税、技术转让费、技术开发费、无形资产摊销、业务招待费、坏账损失、存货盘亏和毁损(减盘盈)以及其他管理费用。企业发生管理费用时,应借记“管理费用”科目,贷记有关科目。选项B“消费税”属于营业税金及附加范畴。因此,本题的正确答案为ACDE。

单项选择题 共用题干题
阅读理解

In a room at Texas Children Cancer Center in Houston, eight-year-old Simran Jatar lay in bed with a drip (点滴) above her to fight her bone cancer. Over her bald (秃的) head, she wore a pink hat that matched her clothes. But the third grader’s cheery dressing didn’t mask her pain and weary eyes.

Then a visitor showed up. “Do you want to write a song?” asked Anita Kruse, 49, rolling a cart equipped with an electronic keyboard, a microphone and speakers. Simran stared. “Have you ever written a poem?” Anita Kruse continued. “Well, yes,” Simran said.

Within minutes, Simran was reading her poem into the microphone. “Some bird soaring through the sky,” she said softly. “Imagination in its head…” Anita Kruse added piano music, a few warbling (鸣, 唱) birds, and finally the girl’s voice. Thirty minutes later, she presented Simran with a CD of her first recorded song.

That was the beginning of Anita Kruse’s project, Purple Songs Can Fly, one that has helped more than 125 young patients write and record songs. As a composer and pianist who had performed at the hospital, Kruse said that the idea of how she could help “came in one flash”.

The effect on the kids has been great. One teenage girl, curling (蜷缩) in pain in her wheelchair, stood unaided to dance to a hip-hop song she had written. A 12-year-old boy with Hodgkin’s disease who rarely spoke surprised his doctors with a song he called I Can Make It.

“My time with the kids is heartbreaking because of the severity of their illnesses,” says Anita Kruse. “But they also make you happy, when the children are smiling, excited to share their CD with their families.”

Simran is now an active sixth grader and cancer-free. From time to time, she and her mother listen to her song, Always Remembering, and they always remember the “really sweet and nice and loving” lady who gave them a shining moment in the dark hour.

小题1:Simran Jatar lay in bed in hospital because ______.

A.most of her hair had fallen out

B.she was receiving treatment for cancer

C.she felt depressed and quit from school

D.she was suffering from a pain in her back小题2:What do we know about Anita Kruse’s project?

A.It helps young patients record songs.

B.It is supported by singers and patients.

C.It aims to replace the medical treatment.

D.It offers patients chances to realize their dreams.小题3:What does the case of a 12-year-old boy suggest?

A.Most children are naturally fond of music.

B.He was brave enough to put up performance.

C.The project has positive effect on young patients.

D.Singing is the best way to treat some illnesses.小题4:What is probably the best title for the passage?

A.Purple Songs Can Fly

B.Singing Can Improve Health

C.A Shining Moment in Life

D.A Kind Woman—Anita Kruse