问题 单项选择题

关于天文,下列说法中正确的一项是( )。

A.中国农历纪年的闰年一般为383、384或385天
B.根据小孔成像的原理,日偏食的时候树荫下的光斑也会缺一块
C.黑洞巨大的引力场使得包括光子在内的任何物质只能逃逸而无法进入
D.北斗七星的勺柄一年四季指北,可据此在夜间辨明方向

答案

参考答案:B

解析: A项错误,中国农历纪年中,有闰月的一年称为闰年。一般年份为12个月,354或355天,闰年则为13个月,383或384天;C项错误,黑洞会吸收光线,使其无法逃逸;D项错误,北斗星的位置随着季节的变化而周期性变动,黄昏时的春季,北斗星的斗柄指东,夏季指南,秋季指西,冬季指北。从北斗星中的指极星向斗口方向延长,在五倍于指极星之间距离的地方的那颗星,就是北极星。

单项选择题

No revolutions in technology have as visibly marked the human condition as those in transport. Moving goods and people, they have opened continents, transformed living standards, spread diseases, fashions and folk around the world. Yet technologies to transport ideas and information across long distances have arguably achieved even more they have spread knowledge, the basis of economic growth.
The most basic of all these, the written word, was already ancient by 1000. By then China had, in basic form, the printing press, using carved woodblocks. But the key to its future, movable metal type, was four centuries away. The Chinese were hampered by their thousands of ideograms. Even so, they quite soon invented the primitive movable type, made of clay, and by the 13th century they had the movable wooden type. But the real secret was the use of an easily cast metal.
When it came, Europe-aided by simple Western alphabets-leapt forward with it. One reason why Asia’s civilizations, in 1000 far ahead of Europe’s, then fell behind was that they lacked the technology to reproduce and diffuse ideas. On Johannes Gutenberg’s invention in the 1440s were built not just the Reformation and the Enlightenment, but Europe’s agricultural and industrial revolutions too.
Yet information technology on its own would not have got far. Literally: better transport technology too was needed. That was not lacking, but here the big change came much later: it was railways and steamships that first allowed the speedy, widespread dissemination of news and ideas over long distances. And both technologies in turn required people and organizations to develop their use. They got them: for individual communication, the postal service; for wider publics, the publishing industry.
Throughout the 19th century, the postal service formed the bedrock of national and international communications. Crucial to its growth had been the introduction of the stamp, combined with a low price, and payment by the sender. Britain put all three of these ideas into effect in 1840.
By then, the world’s mail was taking off. It changed the world. Merchants in America’s eastern cities used it to gather information, enraging far-off cotton growers and farmers, who found that New Yorkers knew more about crop prices than they did. In the American debate about slavery, it offered abolitionists a low-cost way to spread their views, just as later technologies have cut the cost and widened the scope of political lobbying. The post helped too to integrate the American nation, tying the newly opened west to the settled east.
Everywhere, its development drove and was driven by those of transport. In Britain, travelers rode by mail coach to posting inns. In America, the post subsidized road-building. Indeed, argues Dan Schiller, a professor of communications at the University of California, it was the connection between the post, transport and national integration that ensured that the mail remained a public enterprise even in the United States, its first and only government-ran communications medium, and until at least the 1870s, the biggest organization in the land.
The change has not only been one of speed and distance, though, but of audience. About 200 years ago, a man’s words could reach no further than his voice, not just in range but in whom they reached. But, for some purposes, efficient communication is mass communication, regular, cheap, quick and reliable. When it became possible, it transformed the world.

Which of the following statements is NOT true about the postal service

A.American abortionists were not happy about it.

B.The stamp was invented in Britain.

C.It helped the independence of America.

D.In the 1840s it was the major means of national communications in Britain.

单项选择题

甲公司为一家上市公司(增值税一般纳税人),2000年实现的利润总额为12500000元。该公司在1998年及以前年度适用的所得税税率为30%,1999年起所得税税率调整为33%。该公司的所得税核算采用债务法,由于时间性差异生产的递延税款预计均可以转回。
甲公司2000年度涉及所得税方面的有关资料如下:
(1)长期股权投资有两项:①1999年12月对乙公司的投资占该公司40%的股份,2000年度乙公司实现净利润5000000元(乙公司的所得税税率为20%),2000年度乙公司未宣告分配利润。②1999年12月对丙公司的投资占该公司10%的股份,2000年度丙公司实现净利润8000000元 (丙公司的所得税税率为33%),并在12月份宣告将当年实现净利润的60%向股东分配利润。甲公司对乙公司的股权投资采用权益法核算,对丙公司的股权投资采用成本法核算。
(2)2000年12月31日甲公司应收账款余额为8000000元,会计核算上已按账龄分析法计提坏账准备80000元。按税法规定,坏账准备应按期末应收账款余额的5‰计提。
(3)2000年12月31日甲公司存货账面实际成本为8660000元,期末可变现净值为 8600000元,期末存货按成本与可变现净值孰低法计价。
(4)甲公司1996年12月开始交付使用的某项固定资产,其原价为960000元,预计使用年
限为5年,预计净残值为零。对该项固定资产,会计核算上采用年数总和法计提年折旧,而按税法规定应按直线法计提年折旧。
(5)甲公司2000年度取得的投资收益中,包括有100000元的国库券利息收入,50000元的企业债券利息收入。
(6)甲公司经核定的全年计税工资总额为500000元,而2000年实际发放的工资为 540000元(不考虑工会经费、职工福利费和职工教育经费)。
(7)甲公司2000年度的营业外支出中,有100000元直接捐赠给贫困地区某单位。
根据上述资料,回答下列各题。

甲公司2000年度投资收益产生的应纳税时间性差异的所得税影响金额为( )元。

A.356200(贷)
B.260000(贷)
C.313120(贷)
D.325000(贷)