问题 单项选择题 案例分析题

【背景资料】某单位一栋旧办公楼装修,具备照明系统安装条件,可进场进行照明系统安装。

请根据背景资料完成相应小题选项,选项类型根据各小题注明要求,把所选项在答题卡相应题号中填涂,在题本上答题无效!其中,判断题二选一(A.B选项),单选题四选一(A.B.C.D选项),多选题四选二或三(A.B.C.D选项);不选、多选、少选、错选均不得分。

刚性导管经柔性导管与电气设备、器具连接,柔性导管的长度在照明工程中不大于()m。

A、0.5

B、1

C、1.2

D、2.5

答案

参考答案:C

多项选择题

甲公司为增值税一般纳税人,适用的增值税税率为17%.商品销售价格不含增值税,在确认销售收入时逐笔结转销售成本。假定不考虑其他相关税费。2012年6月份甲公司发生如下业务:

(1)6月2日,向乙公司销售A商品1600件,标价总额为800万元(不含增值税),商品实际成本为480万元。为了促销,甲公司给予乙公司15%的商业折扣并开具了增值税专用发票。甲公司已发出商品,并向银行办理了托收手续。

(2)6月10日,因部分A商品的规格与合同不符,乙公司退回A商品800件。当日,甲公司按规定向乙公司开具增值税专用发票(红字),销售退回允许扣减当期增值税销项税额,退回商品已验收入库。

(3)6月15日,甲公司将部分退回的A商品作为福利发放给本公司职工,其中生产工人500件,行政管理人员40件,专设销售机构人员60件,该商品每件市场价格为0.4万元(与计税价格一致),实际成本0.3万元。

(4)6月25日,甲公司收到丙公司来函。来函提出,2012年5月10日从甲公司所购B商品不符合合同规定的质量标准,要求甲公司在价格上给予10%的销售折让。该商品售价为600万元,增值税额为102万元,货款已结清。经甲公司认定,同意给予折让并以银行存款退还折让款,同时开具了增值税专用发票(红字)。

(5)6月28日,甲公司盘盈C商品一批,该批商品价值为100万元。已经批准处理。

除上述资料外,不考虑其他因素。

要求:根据上述资料,回答下列题目。

根据以上提供的资料(3),下列各项中计算正确的是()

A.确认生产成本234万元

B.确认管理费用18.72万元

C.确认销售费用28.08万元

D.确认主营业务收入280.8万元

阅读理解

In the past, when people had problems, they went to their families or friends to get advice.

Today it is possible to get advice from radio shows, TV programmes and telephone hot lines, too. A hot line is a telephone line that offers a direct way of getting in touch with advisers .Most hot lines are completely anonymous ,that is to say , callers do not have to say their names or telephone numbers. Most hot lines are usually free. Callers do not have to pay for the advice or the phone calls, even if the calls are long distance ones. At some hot lines, the advisers are volunteers. Other hot lines pay their advisers for their work. Usually the advisers are full-time people with years of education and experience, but sometimes, the advisers have only taken a short training before starting to work on the hot lines. All the advisers listen to people and help them solve their problems

56.  A hot line is a telephone line_________

A  that is hot                    B through which people get advice

C  whose number no one knows      D through which callers take a short training

57.  the underlined word“anonymous”in the passage means_________in Chinese.

A   secret      B  well-known        C exact        D wonderful

58.  When people call the hot line advisers, they_________

A  often give their names and telephone numbers

B  generally have to pay for the long distance calls

C  usually pay nothing for most of the calls and advice

D  always try to get in touch with the volunteer advisers

59. The advisers working at hot lines _________

A  have all been trained for a short time

B  are all volunteers

C  have all received years of education

D  are not all paid

60 The writer of the passage seems to think that_________

A  hot lines help the callers a lot

B  advisers will solve all of the callers’ problems

C  people had better pay for the advice

D  people will not get advice from their families or friends