问题 改错题

短文改错。

     Good morning, everyone,

     It's great honor for me to speak here. My name's Li Xiaojun, born of a harmonious family. My father

and mother are all high school teachers. Influenced by them, I read widely during my early age, but I've

developed a great interest in arts and sports. I'm easy-going, get along well with my classmates.

     It is this personality which helps me win over all my classmates' friendships, and also help me overcome many difficulties both in academic and personal life. Being admitted in your university has always been a

beautiful dream for me. I dream constantly that I, along with mine classmates, will study happy with the

help of the respectable professors; I dream that I will swim freely in the sea, enjoying the waves of

knowledge.

     I hope all my dreams will come true in the near future.

     Thank you.

                                                                                                                                                                

答案

     Good morning, everyone,

     It's ∧agreat honor for me to speak here. My name's Li Xiaojun, born of a harmonious family. My

        1. a

father and mother are all high school teachers. Influenced by them, I read widely during my early age,

                             2. both

and I've developed a great interest in arts and sports. I'm easygoing, ∧ get along well with

3. but                                                                                        4.and  5.getting

my classmates.

     It is this personality which helps me win over all my classmates' friendships, and also help me

                                6.that                                                                                          7.helps

overcome many difficulties both in academic and personal life. Being admitted in your university has

                                                                                                                  8.into

always been a beautiful dream for me. I dream constantly that I, along with mine classmates, will study

                                                                                                             9. my 

happy with the help of the respectable professors; I dream that I will swim freely in the sea, enjoying the

10.happily

waves of knowledge.

     I hope all my dreams will come true in the near future.

                       

     Thank you.

单项选择题
单项选择题


(由单选和多选组成)

某市国有企业四维机械制造厂系增值税一般纳税人,主要生产甲产品,其流转税以1个月为一个纳税期,所得税按每季度实现的会计利润预缴。主管税务机关于2007年4月12日对该企业2007年第一季度流转税及所得税纳税情况审查。
1.有关会计核算资料
(1)1月20日,第101#凭证,签订合同用企业的一项专利权抵顶去年欠三益公司的货款20万元,此时该专利的账而价值为12万元,企业账务处理为:
借:应付账款——三益公司 200000
贷:无形资产——专利技术 120000
其他业务收入 80000
经核查该项业务企业未缴纳任何税金。
(2)2月28日,第121#凭证,本企业在建工程——精工车间领用甲产品20件,不含税售价200元/件,单位成本150元/件,企业账务处理为:
借:在建工程——精工车间 3000
贷:库存商品3000
(3)3月5日,第45#凭证,购进一张豪华办公桌供厂长使用,增值税普通发票上注明的金额为26000元,款项已通过银行支付,企业账务处理为:
借:管理费用26000
贷:银行存款 26000
(4)3月30日,第1655#凭证,盘点库存生产原材料,发现因管理不善被盗,损失原材料账面价值为23000元,被盗原因尚未查明,企业账务处理为:
借:待处理财产损溢——待处理流动资产损溢 23000
贷:原材料23000
2.其他资料
(1)企业采用“账结法”核算利润,3月底“本年利润”账户贷方余额累计数26000元。
(2)第一季度应纳的各项流转税金已申报并缴纳完毕,且“应交税费——应交增值税”科目各月的销项税额均大于进项税额。
(3)甲产品及原材料适用增值税税率为17%,城市维护建设税适用税率为7%,教育费附加征收率3%,该企业所得税税率33%。产权转移的印花税税率0.5‰。
根据上述资料回答下列问题:

企业购进豪华办公桌的业务,正确的处理方法是( )。

A.应作低值易耗品处理,不得计算增值税进项税额,但可分期摊销成本费用

B.应作管理费用处理,如取得增值税专用发票,可以计算增值税进项税额

C.应作固定资产处理,如取得增值税专用发票,可以计算增值税进项税额

D.应作固定资产处理,如取得增值税专用发票,不能计算增值税进项税额