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问题 单项选择题

企业处置一项以成本模式计量的投资性房地产，实际收到的金额为500万元，投资性房地产的账面余额为400万元，累计折旧100万元。营业税税率为5%，下列关于处置该项投资性房地产的会计处理，不正确的是( )。

A．贷记“其他业务收入”500万元

B．借记“其他业务成本”300万元

C．借记“营业税金及附加”25万元

D．贷记“营业外收入”175万元

答案

参考答案：D

填空题

根据课文内容,完成下列短文。

     When   1   ( compare) with most natural changes, that the temperature of the earth rose about one degree

Fahrenheit during the 20th century is quite shocking. And it's human activity   2   has caused this   3   (全球

的)warming rather   4   a random but natural   5   (现象): Dr Janice Foster explains that we add huge   6   of

extra carbon dioxide to the atmosphere by burning fossil fuels. From the second   7   (图表) and the discovery

of Charles Keeling, all scientists believe that the burning of more and more fossil fuels has resulted   8   the

increase in carbon diox ide. Greenhouse gases continue to build up. Some think that the trend would be a   9   (灾难). On the other hand, George Hamb ley  10   (声明) that more carbon dioxide would encourage a greater

range of animals and bring us a better life.

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完形填空

class,  badly, parents,    school,     home,   only a few,     happy, again,     office,     sad
In the United States, headmasters and teachers discipline(惩戒) students in several ways. The teacher often writes or calls the student’s parents. Sometimes students have to stay at小题1:for an extra hour. If a student behaves 小题2:, the headmaster can suspend(勒令……休学) the student. The student cannot come to school for one, two, or three days. Sometimes, when the headmaster suspends some students, they are 小题3:. “A three-day vacation!” they thought.
Mr Lazares, a headmaster, didn’t like to suspend students. When the boy who was not behaving well in class was sent to his 小题4:, Mr. Lazares telephoned the boy’s parents. “If you come to school with your son, I won’t stop him having classes,” he said. The boy’s father came to school and went with his son to every 小题5:. Other students stared at the boy and his father. The boy was embarrassed. After that, he behaved better. He didn’t want his father to come to school 小题6:. Other students behaved better, too. They thought, “I don’t want my 小题7: to come to school!”
That year, about 60 parents came to school with children who didn’t behave well. The next year, 小题8:parents had to come to school. The students were behaving better.
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