问题 单项选择题

某企业本期应交房产税2万元,应交土地使用税2万元,印花税1万元,耕地占用税10万元,契税5万元,车辆购置税0.8万元,则本期影响应交税费科目的金额是______万元。

A.20.8
B.19.8
C.9.8
D.4

答案

参考答案:D

解析:企业应交的税费中,除印花税、耕地占用税以及其他不需要预计应交数的税费外,其他税费均需通过“应交税费”科目核算,其中房产税、车船税、土地使用税、印花税通过“管理费用”科目核算,耕地占用税记入“在建工程”科目,车辆购置税直接计入固定资产的成本;本期应交税费科目的金额为应交房产税和应交土地使用税为4万元。

选择题
阅读理解

阅读理解。

     Sports shoes that work out whether their owner has done enough exercise to warrant time in front

of the television have been devised in the UK.

     The shoes-named Square Eyes-contain an electronic pressure sensor and a tiny computer chip to

record how many steps the wearer has taken in a day. A wireless transmitter passes the information to

a receiver connected to a television, and this decides how much evening viewing time the wearer deserves,

based on the day's efforts.

     The design was inspired by a desire to fight against the rapidly ballooning waistlines among British

teenagers, says Gillian Swan, who developed Square Eyes as a final year design project at Brunel University

in London, UK. "We looked at current issues and childhood overweight really stood out," she says. "And I

wanted to tackle that with my design."

     Once a child has used up their daily allowance gained through exercise, the television automatically

switches off. And further time in front of the TV can only be earned through more steps.

     Swan calculated how exercise should translate to television time using the recommended daily amounts

of both. Health experts suggest that a child take 12,000 steps each day and watch no more than two hours

of television. So, every 100 steps recorded by the Square Eyes shoes equals precisely one minute of TV

time.

     Existing pedometer (计步器) normally clip onto a belt or slip into a pocket and keep count of steps by

measuring sudden movement. Swan says these can be easily tricked into recording steps through shaking.

But her shoe has been built to be harder for lazy teenagers to cheat.  "It is possible, but it would be a lot of

effort," she says. "That was one of my main design considerations."

1. According to Swan, the purpose of her design project is to _____.

A. keep a record of the steps of the wearer.

B. deal with overweight among teenagers.

C. enable children to resist the temptation of TV.

D. prevent children from being tricked by TV programs.

2. Which of the following is true of Square Eyes shoes?

A. They regulate a child's evening TV viewing time.

B. They determine a child's daily pocket money.

C. They have raised the hot issue of overweight.

D. They contain information of the receiver.

3. What is stressed by health experts in their suggestion?

A. The exact number of steps to be taken.

B. The precise number of hours spent on TV.

C. The proper amount of daily exercise and TV time.

D. The way of changing steps into TV watching time.

4. Compared with other similar products, the new design ___.

A. make it difficult for lazy teenagers to cheat.

B. counts the wearer's steps through shaking.

C. records the sudden movement of the wearer.

D. sends teenagers' health data to the receiver.

5. Which of the following would be the best title for the text?

A. Smart Shoes Decide on Television Time

B. Smart Shoes Guarantee More Exercise

C. Smart Shoes Measure Time of Exercise

D. Smart Shoes Stop Childhood Overweight