问题 单项选择题

Passage Three

There’s a great story about an old Finnish woman who, without quite realizing it, was using her cell-phone to access the Internet and track her city’s public transit system. When asked why she used the wireless Internet so frequently, she replied, "What are you talking about I don’t know anything about this wireless Internet stuff, I just know the bus is here."
Regardless of whether you want to admit it, a lot of us are like that old Finnish woman. When it comes to new mobile applications, many of us do not realize the capability and power that we hold, literally, in our hands.
What we’re looking at today is the mobile Internet in its infancy. Now that using the Inter- net from home or work has saturated much of society, the next logical step is to be able to use the Net when you’re away from your desktop or laptop. Speech recognition is one way to do this, and there are a number of services, collectively called the "voice Web", that will make this possible. All you do is use a phone or wireless device to call a phone number, and speak commands to an intuitive system. It will then give you the information you’re seeking, using either a synthesized voice or an audio file.
In the United States and Europe, the hot technology for wireless devices is called WAP (Wireless Application Protocol), which is being considered as the world standard.WAP is supported by major phone companies including Nokia, Motorola and Ericsson, and is simply a means of transmitting information, much like HTML is a means of communicating on the Internet.
Currently, wireless Internet connections may give you news, sports scores, stock quotes, and the weather if you’re lucky. But if you’ve ever used this technology, you know it’s slow, costly and doesn’t seem worth the time and effort, if it works at all. "The mobile Internet was never designed to take over surfing the Web from a computer," explains Cherie Gary, spokes woman at Nokia.
All of this technology points to easier living. Perhaps you’ll need to find a restaurant for an occasional business meeting. You’ll press a button on your mobile phone, and access the Internet to pull up a list of great restaurants in your immediate area.You’ll hit another button, say a few words into tile handset and you’ve got a reservation for four.

We can infer from the text that mobile Internet is different from the previous Internet in that mobile Internet______.

A.can be accessed by desktop

B.has no need of wire appliance

C.can be used to book the table for the user

D.has Speech recognition system

答案

参考答案:B

解析:推断题。文章第三段指出;“the next logical step is to beable to use the Net when you’re away from your desktop or laptop(下一个合理的举措就是在离开台式电脑或笔记本电脑时还可以访问因特网)”,第四段开头又介绍说:“the hot technology for wireless devices is called WAP(无线设备的热门技术叫‘无线应用协议’)”,由此可以推断出mobile Internet是指不需要有线设备就可以上网,这正是B项的内容。A项的内容是Internet的特征;C、D两项与题干无关。

选择题
问答题

甲有限责任公司(以下简称甲公司)为增值税一般纳税人,适用的所得税税率为25%,增值税税率为17%,销售价格不含增值税,2011年11月的利润表如下所示:

利润表


编制单位:甲公司 2011年11月 单位:万元
项 目 本年累计金额
一、营业收入 120000
减:营业成本 105760
营业税金及附加 1120
销售费用 880
管理费用 1840
财务费用 4400
资产减值损失 0
加:公允价值变动收益 0
投资收益 240
二、、营业利润 6240
加:营业外收入 1800
减:营业外支出 40
三、利润总额 8000
减:所得税费用 2560
四、净利润 5440
12月发生如下业务:
(1)12月1日,甲公司与A公司签订委托代销商品协议。协议规定,甲公司以支付手续费方式委托A公司代销W商品100件,A公司对外销售价格为每件3万元,未出售的商品A公司可以退还甲公司;甲公司按A公司对外销售价格的1%向A公司支付手续费,在收取A公司代销商品款时扣除。该w商品单位成本为2万元。
12月31日,甲公司收到A公司开来的代销清单,已对外销售W商品60件;甲公司开具的增值税专用发票注明:销售价格180万元,增值税额30.6万元;同日,甲公司收到A公司交来的代销商品款208.8万元并存入银行,应支付A公司的手续费1.8万元已扣除。
(2)12月5日,收到B公司退回的X商品一批以及税务机关开具的进货退回相关证明,该批产品的销售价格为100万元,销售成本为70万元;该批商品已于5月份确认收入,但款项尚未收到,且未计提坏账准备。
(3)12月10日,与C公司签订一项为期5个月的非工业性劳务合同,合同总收入为200万元,当天预收劳务款20万元。12月31日,经专业测量师对已提供的劳务进行测量,确定该项劳务的完工程度为30%。至12月31日,实际发生劳务成本40万元(假定均为职工薪酬),估计为完成合同还将发生劳务成本90万元(假定均为职工薪酬)。该项劳务应交营业税,税率为5%。假定该项劳务交易的结果能够可靠地计量。
(4)12月15日,出售D公司股票(划分为交易性金融资产),出售价款200万元已存入银行。出售时,甲公司持有的D公司股票的账面价值为150万元(其中,成本为150万元,公允价值变动为0万元)。
(5)持有的对C公司30%的长期股权投资,后续采用权益法核算,期末C公司当期实现净利润100万元,C公司的一项可供出售金融资产公允价值增加50万元。
(6)支付生产车间A车间的机器修理费用10万元。
(7)计算当期运输业务应交的营业税1.5万元。

编制甲公司2011年度利润表(似没所得税无纳税调整事项,不考虑利润分配)。