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问题 单项选择题

原尿中不存在的物质有

A．肌酐
B．葡萄糖
C．尿素
D．大分子蛋白质
E．尿酸

答案

参考答案：D

解析：本题考查尿液的形成机制中肾小球滤过功能，血液流经肾脏，经肾小球滤过，血液中的细胞成分以及大部分血浆蛋白无法通过，其余成分几乎全部被滤入小囊腔内，形成肾小球滤过液，称为原尿。

填空题

Part 4


Questions 26-45


·Read the following text and decide which answer bestfits each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.

Newspapers


Who won the World Cup 1994 football game What happened at the United Nations How did the critics like the new play When an event takes place, newspapers are on the streets (26) the details. (27) anything happens in the world, reporters are on the spot to (28) the news.
Newspapers have one basic (29) to get the news as quickly as possible from its source, from those who make it to those who want to (30) it. Radio, telegraph, television, and (31) inventions brought competition for newspapers. So did the development of magazines and other means of communication. (32) this competition merely spurred the newspapers on. They quickly made (33) of the newer and faster means of communication to improve the speed and (34) the efficiency of their own operations. Today more newspapers are printed and read than ever before.
Competition also led-newspapers to branch out into many other fields. Besides keeping readers (35) of the latest news, today’s newspapers (36) readers about politics and other important and serious matters. Newspapers influence readers’ economic choices (37) advertising. Most newspapers depend on advertising for their very (38) Newspapers are sold at a price that (39) to cover even a small fraction of the cost of production. The main (40) of income for most newspapers is commercial advertising. The (41) in selling advertising depends on a newspaper’s value to advertisers. This is measured (42) circulation. How many people read the newspaper Circulation depends (43) on the work of the circulation department and on the services or entertainment (44) in a newspaper’s pages. But for the most part, circulation depends on a newspaper’s value to readers as a source of information (45) the community, city, country, state, nation, and world—and even outer space.

A．details

B．rate

C．use

D．future
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问答题

某白酒酿造公司，2003年度实现白酒销售收入7400万元、投资收益180万元，应扣除的成本、费用及税金等共计7330万元，营业外支出80万元，全年实现会计利润170万元，已按33%的企业所得税税率缴纳了企业所得税56．1万元。后经聘请的会计师事务所审核，发现以下问题，公司据此按税法规定予以补税。 (1)“投资收益”账户记载的180万元分别为：取得被投资企业的分配支付额超过投资成本部分的金额116万元(其中含累计未分配利润和累计盈余60．8万元，被投资企业的企业所得税税率为24%)；取得境外分支机构税后收益49万元，已在国外缴纳了 30%的企业所得税；取得国债利息收入为15万元； (2)2003年4月20日购进一台机械设备，购入成本90万元，当月投入使用。按税法规定该设备按直线法折旧，期限为10年，残值率5%，企业将设备购入成本一次性在税前作了扣除。 (3)12月10日接受某单位捐赠小汽车一辆，取得增值税专用发票，注明价款50万元，增值税8．5万元，企业未列入会计核算； (4) “营业外支出”账户中列支的通过非盈利社会团体向贫困山区捐款60万元和向农村义务教育捐款20万元，已全额扣除。 要求：按下列顺序回答公司予以补税所涉及的内容： (1)计算投资收益共计应调整的应纳税所得额； (2)计算机械设备应调整的应纳税所得额； (3)计算接受捐赠应调整的应纳税所得额； (4)计算对外捐赠应调整的应纳税所得额； (5)计算该公司2003年应补缴的企业所得税。
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