问题 单项选择题

下面哪种蜗牛会跳?()

A.薄壳蜗

B.烟管蜗

C.玻璃蜗牛

答案

参考答案:C

阅读理解

阅读理解。

     Global warming is the process of earth's atmosphere heating up. Over the last 100 years, the average

temperature of earth's atmosphere has gone up 1 Fahrenheit. The weather has not changed exactly the

same way in every area of the planet. But scientists think that the rise in average temperature is already

affecting the earth's climate.

     Many scientists now believe that global warming is caused by cutting down trees, producing more

trash, and polluting the environment which are some of the reasons why the temperature has gone up.

Many scientists believe that the biggest causes of global warming are new human technologies that

release greenhouse gases into the atmosphere.

     The greenhouse effect is not new. Certain gases in the atmosphere, like carbon dioxide, nitrous oxide

and methane, making it hard for heat energy to go into space. In the past, the climate didn't change much

because nature produced just the right amount of greenhouse gases to deal with it.

     Today, most scientists are pretty sure that the rising temperature can't be blamed on nature. Ever since

the industrial revolution in the 1700s, humans have relied on machines for daily life. And many of those

machines give off a lot of greenhouse gases. An increase in the release of greenhouse gases from human

activities is throwing nature off balance.

     The climate is a very complicated thing, but many scientists agree that the rising atmospheric

temperature has already damaged the environment. Sheets of ice, called glaciers, are melting in Antarctica and other parts of the globe. As glaciers break off and melt into the oceans, they are adding warm water

to the oceans and causing the sea level to rise.

     Over the past 100 years, the sea level has risen 6-8 inches around the world. That means land along

the coasts is beginning to disappear under water. Bigger and warmer oceans are also adding to other

weather problems caused by pollution in the atmosphere. Some places have received more rain, others

have had bigger storms and a few areas in the world have experienced unusual droughts.

1. What is mainly talked about in this passage?

A. The melting of glaciers.                

B. Global warming. 

C. The world's weather.                 

D. The earth's temperature.

2. What causes global warming according to scientists?

A. Human activities.                    

B. The nature itself.

C. The earth's atmosphere.               

D. New discoveries

3. From the passage we can see that global warming will bring about _____. 

A. the pollution in the atmosphere           

B. natural disasters

C. population pollution                    

D. the rise of glaciers

问答题

某市一家电生产企业为增值税一般纳税人,2005年度有员工1000人(其中医务人员10人)。企业全年实现收入总额8000万元,扣除的成本、费用、税金和损失总额7992万元,实现利润总额8万元,已缴纳企业所得税2.16万元。后经聘请的会计师事务所审计,发现有关税收问题如下:
(1)扣除的成本费用中包括全年的工资费用1100万元,职工工会经费、职工福利费和职工教育经费192.5万元。按照税法规定,当地确定的人均月计税工资标准为800元,该企业未成立工会组织,所提工会经费也未上交;
(2)企业年初结转的坏账准备金贷方余额0万元,当年未发生坏账损失。企业根据年末的应收账款余额180万元,又提取了坏账准备金1.08万元;
(3)收入总额8000万元中含国债利息收入10万元、金融债券利息收入20万元;
(4)企业全年发生的业务招待费45万元、业务宣传费60万元全都作了扣除;
(5)12月份以使用不久的进口小轿车(固定资产)一辆公允价值47万元清偿应付账款50万元,公允价值与债务的差额债权人不再追要。小轿车原值50万元,已提取了折旧20%(残值率为0)。清偿债务时企业直接以50万元分别冲减了应付账款和固定资产原值;
(6)12月份转让一项无形资产的所有权,取得收入60万元未作收入处理,该项无形资产的账面成本35万元也未转销;
(7)12月份通过当地政府机关向贫困山区捐赠家电产品一批,成本价20万元、市场销售价格23万元。企业核算时按成本价格直接冲减了库存商品,按市场销售价格计算的增值税销项税额3.91万元与成本价合计23.91万元记入了“营业外支出”账户核算;
(8)“营业外支出”账户中,列支有上半年缴纳的税收滞纳金3万元、银行借款超期的罚息 6万元、给购货方的回扣12万元,全都如实作了扣除。
(注:企业所得税税率33%)
要求:按下列顺序回答问题,每问均为共计金额:
(1)计算工资费用应调整的应纳税所得额;
(2)计算职工工会经费、职工福利费和职工教育经费应调整的应纳税所得额;
(3)计算提取的坏账准备金应调整的应纳税所得额;
(4)计算国债利息、税后股息应调整的应纳税所得额;
(5)计算业务招待费和业务宣传费应调整的应纳税所得额;
(6)计算清偿债务应调整的应纳税所得额;
(7)计算转让无形资产应缴纳的流转税费;
(8)计算转让无形资产应调整的应纳税所得额;
(9)计算公益性捐赠应调整的应纳税所得额;
(10)计算除公益性捐赠以外的其他营业外支出项目应调整的应纳税所得额;
(11)计算审查后该企业2005年度应补缴的企业所得税。