问题 多项选择题

施工升降机防坠安全器必须送到法定单位去进行检验,出厂检验报告应写明测量的标定()

A.动作速度

B.制动距离

C.外观清洁情况

D.试验载荷

E.安全开关的动作情况

答案

参考答案:A, B, D, E

多项选择题

万华公司为增值税一般纳税企业,增值税税率17%,万华公司财务报表批准报出日为4月30日。万华公司所得税采用资产负债表债务法核算,所得税税率25%,按净利润的15%计提盈余公积。20×9年2月15日完成了20×8年所得税汇算清缴。自20×9年1月1日至4月30日财务报表报出前发生如下事项:

(1)1月30日接到通知,债务企业A公司宣告破产,其所欠账款200万元预计只能收回40%。万华公司在20×8年12月31日以前已被告知A公司资不抵债,面临破产,并已经计提坏账准备20万元。

(2)20×9年2月20日公司董事会决定提请批准的利润分配方案为:分配现金股利400万元;分配股票股利400万元。

(3)20×9年3月万华公司收到某常年客户退回的于20×9年1月10日销售的N产品,该销售退回系N产品质量未达到合同规定的标准所致。销售退回总价格为300万元,销售总成本为240万元。

(4)20×9年3月15日,万华公司收到D企业通知,被告知D企业于1月20日遭洪水袭击,整个企业被淹,预计所欠万华公司的120万元货款全部无法偿还。

(5)20×9年2月10日万华公司发现20×8年对一条发生永久性损害的E生产线的处理有误。该生产线账面原价为6000万元,累计折旧为4600万元,此前未计提减值准备,可收回金额为零。假定税法规定的折旧年限、折旧方法等与会计规定相同。E生产线发生的永久性损害尚未经税务部门认定。20×8年12月31日,万华公司对该项业务会计处理如下:

①按可收回金额低于账面价值的差额计提固定资产减值准备1400万元。

②对E生产线账面价值与计税基础之间的差额确认递延所得税资产350万元。

要求:

根据上述资料回答下列问题:

关于事项①的账务处理,正确的有()

A、A

B、B

C、C

D、D

E、E

完形填空

材料A-E提供了五家旅行社的信息,请根据以下五人Nancy, Carlos, Edie, Tom, Alice各自的需求选择合适的旅行社。

A. Dalian International Tourist Agency

Our tourist agency has a five-day tour from Yantai to Qingdao. During this period, our best guides will take you to see the attraction of the sea and swim by the seashore.

B. Mount Tai Tourist Agency

Mount Tai is well-known for its great views at home and abroad. This time our trip will give you the chance to enjoy the typical attraction of the natural scenes of the mountain. During this time, you can see how the sun rises in the east and the endless sea of clouds at sunset.

C. New Land Tourist Agency

In this summer vacation, our agency plans to visit Wang’s Grand Courtyard in Shanxi Province. In this one-day tour, we will lead you to the attraction of the well-known courtyard as well as the typical food culture in this area.

D. Peking Tourist Agency

Our agency will have a special three-day trip in Beijing. In our trip you will see the grand Forbidden City, the Bird’s Nest, Hutong and the Great Wall.

E. Sichuan Youth tourist Agency

Our agency will organize a special trip to Jiuzhaigou. In the valley, we can enjoy the beautiful lakes, waterfalls and animals. During the period, you can put yourself in the natural environment.

F. Hangzhou Tourist Agency

Our agency plans to boat in the West Lake in this summer vacation. During this tour, you will see the beautiful scene of the West Lake. Also, you can have fun with your friends on the boat.

小题1:Nancy: I really want to visit a place where I can be far away from the city. I want to see wonderful waterfalls and quiet lakes there is no noise, no pollution and no troubles.

小题2:Carlos: Recently, I am interested in the courtyards and the special food culture in Shanxi Province. So I want to see the famous courtyards this summer vacation.

小题3:Edie: I really want to see the typical sports stadium in Beijing. Besides, I want to visit the For bidden City and Hutong, so I can know more about the culture there.

小题4:Tom: I like climbing very much, because I find it not only a kind of sport, but also a good way of getting closer to the nature. At the same time, I can enjoy the scene of sunrise and the sea of clouds.

小题5:Alice: I live in a place far from the sea, so I want to go somewhere by the sea.