问题 单项选择题

TEXT B
Surprisingly, no one knows how many children receive education, in English hospitals, still less the content or quality of that education. Proper records are just not kept.
We know that more than 850,000 children go through hospital each year, and that every child of school age has a legal right to continue to receive education while in hospital. We also know there is only one hospital teacher to every 1,000 children in hospital.
Little wonder the latest survey concludes that the extent and type of hospital teaching available differ a great deal across the country, h is found that half the hospitals in England which admit children have no teacher. A further quarter have only a part-time teacher. The special children’s hospitals in major cities do best; general hospitals in the country and holiday areas are worst off.
From this survey, one can estimate that fewer than one in five children have some contact with a hospital teacher -- and that contact may be as little as two hours a day. Most children interviewed were surprised to find a teacher in hospital at all. They had not been prepared for it by parents or their own school, ff there was a teacher they were much more likely to read books and do math or number work; without a teacher they would only play games.
Reasons for hospital teaching range from preventing a child falling be hind and maintaining the habit of school to keeping a child occupied, and the
latter is often all the teacher can do. The position and influence of many teachers was summed up when parents referred to them as "the library lady" or just "the helper".
Children tend to rely on concerned school friends to keep in touch with school work. Several parents spoke of requests for work being ignored or re fused by the school. Once back at school, children rarely get extra teaching, and are told to catch up as best they can.
Many short-stay child-patients catch up quickly. But schools do very little to ease the anxiety about falling behind expressed by many of the children interviewed.

We can conclude from the passage that the author is ______.

A.unfavorable towards children receiving education in hospitals

B.in favor of the present state of teaching in hospitals

C.unsatisfied with the present state of hospital teaching

D.satisfied with the results of the latest survey

答案

参考答案:C

解析:此题为推论题。通过文章第一句中的“surprisingly”一词,作者表明了对孩子们在住院期间的教育没有受到重视感到吃惊,据此可排除A项。从第二、三段的统计数字及阐述可以看出作者对医院为孩子们提供的教育现状的不满,因此排除B项和D项。

问答题

(二)
要求:(1)根据下列资料的先后顺序作相关的帐务处理(2)计算当期应纳的各流转税及附加,并作相关计提、缴纳税金的帐务处理。(计算结果以元为单位,保留小数点后两位)
资料:滨海酒厂系某市中型国有企业,被主管税务机关认定为增值税一般纳税人, 2005年3月份生产一种类型的滋补药酒,当期有关的增值税抵扣凭证全部经税务机关认证。有关经济业务资料如下:
1.从A农场收购薯干一批,开具主管税务机关核准使用的收购凭证上注明收购金额为100,000元,数量为100吨。取得承运部门开具的运费发票上注明运费8000元,装卸费,保险费为2000元。上述款项均付,薯干已验收入库。
2.从A农场收购的40吨薯干发往本市甲酒厂,委托加工成薯类白酒,双方签署委托加工合同一份,载明由滨海酒厂提供主要原料薯干40吨,成本价为38576元;由甲酒厂,代垫部分辅料,收取加工费(含辅料款)30,000元,税金5100元,并开具增值税专用发票。已经甲酒厂无同类产品价格可供参考。
3.将委托甲酒加:正完的5吨薯类白酒全部收回,已全部支付加工费及相关税费,薯类白酒期初无库存,收回后60%用于勾兑生产药酒,10%销售给某个体餐厅,取得含税收入12500元已送存银行,其余30%待发后生产药酒。
4.当月制成的4吨药酒生产成本为160,000元,又验收入库,其中70%对外销售,取得含税收入198,900元,已送存银行。
5.本月将300公斤生产成本为12,000药酒分别赠送给本市各药店。
6.本月外购包装物,取得增值税专用发票注明价款100,000元,税金17,000元,包装物已验收入库,但款项尚未支付
7.“应交税金-未交增值税”2005年2月28日贷方余额为20,000元,系企业2004年 12月份所属增值税欠税款,已报经税务机关批准延缓纳税

单项选择题