问题 问答题

注册税务师代编会计报表要注意哪些问题

答案

参考答案:

解析:注册税务师代编会计报表,应注意如下问题: (1) 设置复式账的个体工商户要编报资产负债表、应税所得表和留存利润表,设置简易账的要求编报应税所得表。 (2) 数字真实,内容完整。根据权责发生制的要求,会计报表应在全部经济业务入账,进行对账、结账和试算平衡后,再根据账簿资料编制,做到内容填报齐全,数字填报真实可靠。 (3) 计算准确,报送及时。会计报表要以会计账簿各明细科目期末余额为依据,反映出表账之间、表表之间严密的数字逻辑关系,不可漏报和随意编报,并应在规定时间内报送主管财税机关。

阅读理解

根据短文内容,从题中所给的A、B、C、D四个选项中,选择最佳答案。

Little Tommy was doing very badly in math. His parents had tried everything—tutors (家庭教师), cards, special learning centers—in short, everything they could think of. Finally they took Tommy to a catholic (天主教的) school.

After the first day, little Tommy came home with a very serious look on his face. He didn’t kiss his mother hello. Instead, he went straight to his room and started studying. Books and papers were spread out all over the room and little Tommy was hard at work. His mother was surprised. She called him down to dinner .And as soon as he finished eating,he went back to his room without a word. In no time he was back hitting the books again. This went on for some time, day after day while the mother tried to understand what was happening.

Finally, little Tommy brought home his report card. He quietly put it on the table and went up to his room and hit the books. His mom looked at it and to her surprise, little Tommy got an “A” in math. She could no longer hold her curiosity (好奇心). She went to his room and asked, “What made you make such great progress ? Was it the nuns (修女)?”

Little Tommy looked at her and shook his head, “No. ”

“Well then,” she asked again. “What was it?”

Little Tommy looked at her and said, “Well, on the first day of school, when I saw that man nailed (钉) to the plus sign (十字架), I knew they weren’t joking. ”

小题1:Why did Tommy’s parents send him to a catholic school?

A.Because he could eat well there.

B.Because he could earn more about nuns.

C.Because his parents wanted him to do better in his math.

D.Because his parents didn’t want him to learn math any more.小题2:Tommy’s mother felt surprised that his son _______.

A.was still the same as usual

B.ate so much at dinner

C.kissed her hello after school

D.worked hard but said little小题3:“Hitting the books” means “_______” in Chinese.

A.用功

B.捶书

C.发泄

D.振作小题4:The last sentence in the passage shows that _______.

A.Tommy felt sorry for the nail

B.Tommy was afraid of being nailed

C.Tommy didn’t like the plus sign

D.Tommy liked playing jokes on others小题5:From the passage, we can infer (推断) that _______.

A.we should be strict with ourselves

B.mistaking (误解) might do good sometimes

C.a catholic school is better than other ones

D.nuns are good at helping children with their math

单项选择题 A3/A4型题