问题 单项选择题 A1/A2型题

以下哪项不是急性创伤性滑膜炎病理机制?()

A.滑膜充血

B.滑膜水肿

C.关节腔内积液

D.关节内酸性代谢物聚积

E.滑膜增厚、纤维化

答案

参考答案:E

阅读理解

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Hillary Rodham Clinton arrived at the White House after serving as First Lady of Arkansas for twelve year. On many occasions, Hillary Clinton has spoken about the need to find the right balance in our lives. For her, the elements of that balance are family, work, and public service.

Hillary Diane Rodham was born in Chicago, Illinois, on October 26, 1947. An excellent student. Hillary also enjoyed sports and was always interested in politics. Graduating from Wellesley College with high honors, she entered Yale Law School, where she developed her special concern for protecting the best interests of children and their families. It was there that she met Bill Clinton, a fellow student.

In 1973, Hillary became a lawyer for the Children’s Defense Fund. In 1975 Hillary left Washington and followed her heart to Arkansas, marrying Bill Clinton. The couple taught together in the University of Arkansas. Their daughter. Chelsea, was born in 1980.

As First Lady of Arkansas, Hillary continued to work tirelessly for the benefit of children and families. She introduced a program training parents to work with their preschool children. Because of her efforts, Hillary was named Arkansas Mother of the Year in 1984.

Hillary Rodham Clinton brings her own special talents, experience, style and interests to the role of First Lady of the US. She played a leading part in national Health Care Reform.

Hilary Clinton was elected to the US Senate (参议院) in 2000, becoming the first Lady elected to public office and the first female senator to represent New York. In 2006, Senator Clinton won re-election to the Senate, and in 2007 she began her historic campaign for President. In 2008, she campaigned for the election of Barrack Obama and Joe Biden, and in November, she was chosen by President elect Obama as Secretary of State.

64.What do we know from the first paragraph?

A.Hillary Rodham Clinton never finds it hard to balance herself in life.

B.Family, work and public service are all important to Hillary Clinton.

C.The experience as First Lady of Arkansas led her to the White House.

D.Before entering the White House, Hillary had worked for the First Lady. 

65.Why did Hillary leave the Children’s Defense Fund?

A.Because she wanted to marry Bill Clinton who was in Arkansas.

B.Because she married Bill Clinton and had to move to Arkansas.

C.Because she found she fell in love with Arkansas.

D.Because she was offered a better job in the University of Arkansas.

66.Where did Bill Clinton get his high education?

A.At Wellesley College.

B.At the Children’s Defense Fund.

C.At the University of Arkansas.

D.At Yale Law School.

67.Which is the right order of the following events?

a. Hillary was elected to the United States Senate.

b. Hillary was chosen as Secretary of State.

c. Hillary served as the First Lady.

d. Hillary supported Obama in his presidential election.

e. Hillary began her campaign for President.

A.c, a, e, d, b      B.c, e, d, b, a        C.a, e, c, b, d    D.b, e, c, d, a

问答题 案例分析题

甲股份有限公司(以下简称甲公司)系上市公司,2007年1月1日递延所得税资产为165万元;递延所得税负债为264万元,这些暂时性差异均不是因为计入所有者权益的交易或事项产生的,适用的所得税税率为33%。根据2007年颁布的新税法规定,自2008年1月1日起,该公司适用的所得税税率变更为25%。甲公司预计会持续盈利,各年能够获得足够的应纳税所得额。2007年利润总额为790.894万元,该公司2007年会计与税法之间的差异包括以下事项:

(1)2007年1月1日,以1022.35万元自证券市场购入当日发行的一项3年期到期还本付息国债。该国债票面金额为1000万元,票面年利率为5%,年实际利率为4%,到期日为2009年12月31日。甲公司将该国债作为持有至到期投资核算。税法规定,国债利息收入免交所得税。

(2)因违反税收政策需支付的罚款40万元,款项尚未支付;

(3)2007年7月1日,甲公司自证券市场购入某股票;支付价款260万元(假定不考虑交易费用)。甲公司将该股票作为交易性金融资产核算。12月31日,该股票的公允价值为300万元。

(4)2007年9月1日,甲公司自证券市场购入某股票;支付价款150万元(假定不考虑交易费用)。甲公司将该股票作为可供出售金融资产核算。12月31日,该股票的公允价值为100万元。

(5)本期提取存货跌价准备210万元,期初存货跌价准备余额为0万元;

(6)本期预计产品质量保证费用50万元,将其确认为预计负债,期初产品质量保证费用为0万元;

(7)采用公允价值模式的投资性房地产2006年年末公允价值为1800万元(假定等于其成本),2007年年末其公允价值跌至1600万元;

(8)应付职工薪酬的科目余额为100万元,按照税法规定该企业允许税前扣除的合理职工薪酬为80万元;

(9)2007年1月1日存在的可抵扣暂时性差异在本期转回100万元,应纳税暂时性差异在本期转回200万元。假定除上述所述事项外,无其他差异。

计算甲公司2007年度的应纳税所得额和应交所得税。