搜题请搜索小程序“爱下问搜题”
问题 选择题

每一个真正的哲学问题所把握的都是自己所处时代脉搏的一次跳动；每一个真正的哲学问题所演奏的都是自己所处时代的一段最强的音符。上述观点[ ]

①是唯物主义观点

②是唯心主义观点

③正确说明了思维和存在的关系

④颠倒了思维和存在的关系

A．①②

B．③④

C．①③

D．②④

答案

答案：C

阅读理解
任务型阅读。
Countries In   1     countries  In rich countries 
Phenomena (现象)A lot of people in poor countries can not eat   2 food.People in rich countries eat too much.
Children are hungry.Many people have to  3  weight by going on a diet or  4  
Difficult problems
The land is too poor for plants to     5  The air and the rivers are  6  .
There is a lot of   7  and people  in the roads
and the streets.
Solutions (解决方法)People should learn how to  8    their land
and find the water.		Make the air and the river   9     
  10  more houses.
     The world is divided into(被分为)two important parts. One half of the world is rich and the other half
is poor. In the poor part, a lot of people never get enough to eat. In the rich part, a lot of people eat too
much. In one part, children are hungry and in the other, a lot of people are fatter and fatter and have to go
on diets or do some exercise to lose weight. For example, a dog or a cat in North America eats better
than a child in the poorer countries.
     The poor countries have some difficult problems. Sometimes the land is too poor to grow anything on.
The land can get better, but people have to do a lot of things first. More experts (专家)should go there to
teach people how to enrich their land and how to find water.
     But rich countries have problems, too. They are not always pleasant places to live in. Sometimes the
air is too dirty to breathe (呼吸)and the rivers are too dirty to swim in or to take water. The roads and the
streets are full of people and buses. Cars usually move very slowly. Noise is terrible. A lot of people do
not have houses to live in. People must do something about these problems. We should do something to
make the air and the rivers clean and build more houses. But it will take a long time.
查看答案
问答题

A企业为增值税一般纳税人，增值税税率为17%，其有关业务资料如下：
(1) 2003年1月1日向银行借款500万元，全部用于自建一生产线，借款期限两年，利率为6%，每年付息一次；
(2) 2003年1月10日，用上述借款购入工程用物资价款400万元，增值税68万元，以银行存款支付，全部用于工程建设；
(3) 2003年1月20日了程领用本企业库存商品成本50万元，售价60万元；
(4) 2003年2月20日企业领用原材料实际成本10万元，工程建设期间应付工程人员工资 15万元；
(5) 以银行存款支付其他费用6万元，年末计提当年长期借款利息。
(6) 2003年年末工程完工达到预定可使用状态，并交付使用。该资产预计净残值率为5%，预计使用8年。
(7) 2004年年末将该项固定资产出售，取得处置收入450万元，发生清理费10万元，假设已提折旧为70万元。
要求：
(1) 计算该固定资产的入账价值；
(2) 编制有关会计分录。
(答案中的金额单位以万元表示)
查看答案