问题 单项选择题

Low levels of literacy and numeracy have a damaging impact on almost every aspect of adults, according to a survey published yesterday, which offers (1) of a developing underclass. Tests and (2) with hundreds of people born in a week in 1958 graphically illustrated the (3) of educational underachievement. The effects can be seen in unemployment, family (4) , low incomes, depression and social inactivity.

Those who left school at 16 with poor basic skills had been employed for up to four years less than good readers (5) they reached 37. Professor John Bynner, of City University, who carried the research, said that today’s (6) teenagers would even encounter greater problems because the supply of (7) jobs had shrunk.

Almost one fifth of the 1,700 people interviewed for yesterday’s report had poor literacy and almost half (8) with innumeracy, a proportion (9) other surveys for the Basic Skills Agency. Some could not read a child’s book, and most found difficult (10) written instruction.

Poor readers were twice as likely to be a low wage and four times likely to live in a household where partners worked. Women in this (11) were five times as likely to be (12) depressed, (13) both tended to feel they had no control over their lives, and to trust others (14) .

Those who had low literacy and numeracy were seldom (15) in any community organization and less likely than others to (16) in a general election. There had been no (17) in the literary level of (18) reporting problems.

Alan Wells, the agency’s director, said: “ The results emphasize the dangers of developing an underclass people, who were out of work, (19) depressed and often labeled themselves as (20) . There is a circle of marginalization, with the dice against these people and their families.”

7()

A.skilled

B.mental

C.manual

D.mechanical

答案

参考答案:C

解析:

语义衔接题。由上题已知,这些年轻人教育程度低,他们所从事的工作也就不可能是[A]skilled“需要技巧的”、[B]mental“脑力的”或[D]mechanical“技工的,与机械有关的”,因为这些工作需要一定的专业知识,所以只能选[C]manual“体力的”。

问答题

天宇股份有限公司系增值税一般纳税人,所得税核算采用资产负债表债务法,所得税税率为25%,增值税税率为17%。库存材料采用计划成本核算,材料成本差异率为1%,该公司20×8年年初未分配利润为670万元。该公司20×8年度内发生如下有关经济业务:
(1)销售产品一批,销售价款为200万元,销售成本为120万元,款项尚未收到。
(2)取得罚款收入6万元,存入银行。
(3)结转固定资产清理净损失6.8万元。
(4)以银行存款支付违反税收规定的罚款 3万元,非公益性捐赠支出5万元。
(5)以银行存款支付广告费7万元。
(6)销售材料一批,该批材料计划成本为 7万元,销售价格为10万元,款项已经收到并存入银行。
(7)计提本期应负担的城市维护建设税 30万元。
(8)计提本年销售应负担的教育费附加1万元。
(9)计提短期借款利息5万元。
(10)天宇公司拥有A企业的10%股权, A企业本年度宣告现金股利66万元(假设分配的利润均是投资后产生的)。
(11)计提2008年管理部门使用的固定资产年折旧,该固定资产系20×6年12月购入并投入使用,其原价为50.5万元,折旧年限为4年,假使预计净残值为0.5万元,采用直线法计提折旧。
(12)公司本年度发生其他管理费用3万元,已用银行存款支付。
(13)计算本年所得税费用和应交所得税。 (本题目不考虑纳税调整事项)
要求:
(1)编制20×8年度上述经济业务(1)~(13)的相关会计分录(“应交税费”科目要求写出明细科目和专栏名称,答案中(1)~(12)中的金额单位用万元表示)。
(2)编制20×8年度利润表。
利 润 表
编制单位:天宇公司 20×8年度 单位:元

项目本期金额
一、营业收入
减:营业成本
  营业税金及附加
  销售费用
  管理费用
  财务费用
  资产减值损失
加:公允价值变动收益(损失以“-”号填列)
  投资收益(损失以“-”号填列)
其中:对联营企业和合营企业的投资收益
二、营业利润(亏损以“-”号填列)
加:营业外收入
减:营业外支出
其中:非流动资产处置损失
三、利润总额(亏损总额以“-”号填列)
减:所得税费用
四、净利润(净亏损以“-”号填列)
五、每股收益:
(一)基本每股收益
(二)稀释每股收益

填空题