问题 单项选择题

以下为B企业×年12月31日结账前有关账户的余额如下:
(1)“本年利润”账户贷方余额为100000元;
(2)“利润分配”账户贷方余额为40000元,其所属明细分类账户余额为:“未分配利润”明细账户的贷方余额为40000元;
(3)损益类账户余额为:
账户名称 借方余额 贷方余额
主营业务收入600000
主营业务成本400000
营业费用 20000
主营务税金及附加 35000
其他业务收入 5000
其他业务支 2000
管理费用 65000
财务费用 3300
营业外收入 1000
营业外支 2700

B企业根据利润总额计算并结转本期应交所得税,企业适用的所得税率为30%。以下错误的是( )。

A.利润总额为78000元

B.所得税为23400元

C.所得税账户余额为零

D.借:所得税23400 贷:应交税金—应交所得税23400

答案

参考答案:D

阅读理解

D

Graffiti is a common feature of most Western cities. The word graffiti was from the Greek word, graphein, which only meant writing. These days, however, the word means drawing or writing on the walls of buildings, or the public transportation, such as trains or buses.

Graffiti, as a form of expression, was born in New York during the 1960s and 1970s. At that time, a new modern culture about city life appeared. Graffiti was a written form of expression of that life. Later, it was mixed with a musical form called hip-hop that was another expression of the city life.

At first, graffiti artists used pens. But then, with the development of graffiti, they became experienced. They turned to using spray paint (喷漆罐). Spray paint allowed them to draw a greater area. And it also allowed them to work quickly.

At present, different people have different ideas about graffiti. Some people say it makes the cities dirty. It isn’t allowed by many local governments in America. The governments spend more than a million dollars a year cleaning graffiti. The money, they say, could be better spent on health or education. Other people think it is a form of art. In fact, the works of some famous graffiti artists can be found in museums, galleries, and art books.

小题1:Which is the present meaning of the underlined word “graffiti” now?

A.书法

B.沙画

C.涂鸦

D.油画小题2:How many forms of expression of city life are mentioned in the second paragraph (段落)?

A.One.

B.Two.

C.Three.

D.Four.小题3:Why did graffiti artists use spray paint?

A.Because they could work quickly.

B.Because they could spend less money.

C.Because they could paint a smaller area.

D.Because they could express themselves clearly.小题4:What’s the article mainly about?

A.The meaning of graffiti.

B.Different expressions of graffiti.

C.Different attitudes (态度) towards graffiti.

D.The history and the development of graffiti.

单项选择题