问题 多项选择题

科学有效地运用精确、现势的地籍调查成果资料,可以帮助人们在城市管理中做到()。

A.高起点规划

B.高标准建设

C.高效能管理

D.高效率实施

E.高强度反馈

答案

参考答案:A, B, C

解析:地籍调查成果准确及时地记录了每一宗地的位置、权属、现状及相关数据等基本信息,所以,科学有效地运用这些精确、现势的资料,就可以做到高起点规划、高标准建设和高效能管理。

阅读理解

What is so different about Moisture Surge?

These hydrating formulas (保湿配方) rapidly make thirsty skin smooth and soft. Oil-free and fit for all skin types, they help:

Quickly increase skin’s moisture level with hydrating relief in a high-speed delivery system; Restore skin’s moisture balance; Make up dry lines.

Moisture Surge Extended Thirst Relief

Rapid, long-lasting hydration in a refreshing oil-free gel(胶). Fast-absorbing formula locks in moisture all day and helps skin better resist dry despite great shifts in humidity. Use whenever, wherever needed, under or over makeup, or as a 5-minute moisture mask(面膜).

Moisture Surge Face Water Thirsty Skin Relief

Refreshing facial water. Great for use anytime, anywhere, under or over makeup.

Moisture Surge Extra Refreshing Eye GEL﹡

Cool and comfortable eye gel. Doctor-tested. Use whenever needed, under or over makeup.

Moisture Surge Facial Sheet Mask﹡

Refreshing, pre-moistened full-face sheet mask. Apply 1-2 times a week for a quick moisturizing. To use: unfold and apply to clean skin. Rest for 10 minutes, and then remove the mask.

Moisture Surge Refreshing Eye Mask﹡

Refreshing pre-moistened eye pads(垫). Apply 1-2 times a week to reduce under-eye puffiness(肿) and skin with quick hydration. To use: remove pads from packets and separate. Apply to clean under-eye skin. Rest for 10 minutes, and then remove pads.

Moisture Sheer Tint 15﹡

Refreshing, wash of color that hydrates and makes skin bright with special materials and SPF 15 sunscreen. Three skin-friendly shades wear beautifully alone or under makeup.

WARNING: keep out of eyes.

Stop use if any pain occurs. Keep out of reach of children.

Please pay attention to: ﹡stands for “Not available in all countries. ”

小题1:According to the passage, Moisture Surge is the name of _______.

A.a product of eyes

B.an oil-free formula

C.a sun-blocking cream

D.a series of skin care products小题2:What do we know about Moisture Surge Extra Refreshing Eye Gel and Moisture Surge Refreshing Eye Mask?

A.They can be used at any time.

B.They may be good for eyes.

C.They are a kind of gel.

D.They have been tested on doctors.小题3:Which of the following products can NOT be used over makeup?

A.Moisture Surge Face Water Thirsty Skin Relief.

B.Moisture Surge Extra Refreshing Eye Gel.

C.Moisture Surge Extended Thirty Relief.

D.Moisture Sheer Tint SPF15.小题4:How many products mentioned in the passage can be bought all over the world?

A.Two

B.Four

C.Six

D.Eight小题5:This text is most probably taken from a ______.

A.textbook

B.Doctor’s notebook

C.magazine

D.bottle of medicine

问答题

甲公司为增值税一般纳税人,适用的增值税税率为17%,2011年11月30日的科目余额
表如下表所示:

科目余额表


2011年11月30日
单位:元
科目名称 借方余额 科目名称 贷方余额
库存现金 2000 短期借款 5000
银行存款 20000 应付账款 6000
应收账款 10000 预付账款 3000
坏账准备—应收账款 2000 应交税费 2000
预付账款 10000 实收资本 695300
原材料 10000 资本公积 10000
库存商品 5000 盈余公积 5000
交易性金融资产 6000 利润分配 20000
长期待摊费用 5000 本年利润 15000
固定资产 50000
累计折旧 6000
投资性房地产 600000
在建工程 5000
无形资产 6000
累计摊销 8000
无形资产减值准备 300
合计 745300 合计 745300
甲公司12月份发生的交易或事项有关资料如下:
(1)本月销售商品共计售价10000元,增值税额1700元,款项尚未收到。商品成本为5000元;
(2)收回以前年度已核销的坏账100元;
(3)影响以前年度计提存货跌价准备的因素消失,可转回金额为200元;
(4)该公司本月计提固定资产折旧2000元,无形资产摊销100元,均计入管理费用。另用银行存款支付其他管理费用1500元;
(5)本月支付已预提的长期借款利息5000元;
(6)用银行存款偿还短期借款9000元;
(7)发生财务费用500元,均以银行存款支付;
(8)将专利权出售,该专利权的成本为10000元,累计摊销5000元,计提减值准备2000元,实际取得转让价款20000元,适用的营业税税率为5%;
(9)对外转让一栋厂房,根据税法规定计算的应交土地增值税为2000元;
(10)在建工程(厂房)领用自产商品成本为1000元,计税价格为2000元,适用的增值税税率为17%,适用的消费税税率为10%;
要求:
(1)根据上述资料编制甲公司有关业务的会计分录(应交税费、投资性房地产和交易性金融资产要求写出明细科目,金额单位为元);
(2)计算银行存款、应收账款科目余额。