问题 单项选择题

甲上市公司为一般纳税企业,适用增值税率为 17%,其销售价格均不含增值税。2003年度甲公司销售A产品200件给联营企业,每件售价为8万元,销售给非关联企业的A产品分别为:按每件5万元的价格出售150件,按每件6万元的价格出售350件.甲公司将2003年度生产的B产品全部销售给母公司,所销售的B产品的账面价值为5000万元,未计提减值准备。甲公司按照6500万元的价格出售。上述交易均符合收入确认的条件,款项尚未收到。甲公司2003年度应确认的产品销售收入为 ( )万元。

A.10950

B.9990

C.10450

D.10650

答案

参考答案:B

解析:A产品对非关联方销售的比例为 71.43%(500件÷700件),因此应按对非关联方销售的加权平均价格作为对关联方之间销售 A产品的计量基础,并将按此价格确定的金额确认为收入:对非关联方销售A产品的加权平均价格=(5×150+6×350)÷500=5.7(万元),关联方销售A产品应确认的收入总额= 200×5.7=1140(万元);对非关联方销售A产品应确认的收入总额=5×150+6×350=2850 (万元):关联方销售B产品应确认的收入总额=5000×120%=6000(万元);故甲公司2003年销售产品应确认的收入总额为1140+2850 +6000=9990(万元).

完形填空

[1]A new study has found evidence of aggressive behaVior in children who drink four or more servings of soft drinks every day.

[2]The mothers of 3,000 five-year-olds took part in the study.They were asked to keep a record of how many servings of soft drinks their children drank over a two-month period and keep records of how they behaved.The researchers found that 43 percent of the boys and girls drank at least one daily serving of soda.Four percent of the youngsters had four or more sodas to drink every day.

[3]Children who drank the most soda were more than two times likely to show signs of aggression.“For the children who consumed four or more  soft drinks per day,we see an association between aggressive behaviors, attention problems and withdrawn behaviors.”Shakira Suglia says.The aggressive behaviors included destroying possessions belonging to others,taking part in fights and physically attacking people.

[4]Shakira says the researchers identified the link after they considered the factors like the child’s age and sex.They also considered     ,such as whether the boys and girls were eating sweets or given fruit drinks on a normal day.In addition,the researchers examined parenting styles and other social conditions that might be taking place in the home.

[5]It is not quite clear why young children who drink a lot of soda have behavior pmblems.However,a substance oftell found in soft drinks is caffeine,which helps to make people feel energetic.Doctor Suglia suggests that caffeine could be causing the children to be more aggressive.

[6]The research is part of a larger study called the Fragile Families and Child Welibeing Study.It follows 5,000 poor mothers and their children in 20 American cities.

小题1:What is the main idea of the text?(no more than 10 words)

小题2:What does the underlined word“they’’in Paragraph 2 probably refer to?

小题3:List three aggressive behaviors according to the text.(no more than 10 words)

                                                                         

                                                                         

                                                                         

小题4:Fill in the blank in Paragraph 4 with proper words.(no more than 3 words)

小题5:Complete the following statement with one word from Paragraph 5.

People will often become      when they have some coffee,in which caffeine is the major chemical.

改错题