指出下列各句所用的说明方法。 ①这些桥大小不一，形式多样，有_爱下问搜题

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问题填空题

指出下列各句所用的说明方法。

①这些桥大小不一，形式多样，有许多是惊人的杰作，其中最著名的当推河北省赵县的赵州桥，还有北京附近的卢沟桥。（）

②赵州桥非常雄伟，全长50.82米。（）

③苏州园林与北京的园林不同，极少使用彩绘。（）

④屏风就是一种似隔非隔、在空间中起着神秘作用的东西。（）

⑤这些石刻狮子，有的母子相抱，有的交头接耳，有的像倾听水声，有的注视行人，千态万状…… （）

⑥按屏的建筑材料及其装饰的华丽程度，分为金屏、银屏、锦屏、画屏、石屏、木屏、竹屏等。（）

⑦我国的诗人爱把拱桥比作虹，说拱桥是“卧虹”“飞虹”等”。（）

答案

①举例子

②列数字

③作比较

④下定义

⑤摹状貌

⑥分类别

⑦打比方

阅读理解

阅读理解

O. Henry was a pen name used by an American writer of short stories. His real name was William

Sydney Porter. He was born in North Carolina in 1862. As a young boy he lived an exciting life. He did

not go to school for very long, but he managed to teach himself everything he needed to know. When he

was about 20 years old, O. Henry went to Texas, where he tried different jobs. He first worked on a newspaper, and then had a job in a bank. When some money went missing from the bank, O. Henry was

believed to have stolen it. Because of that, he was sent to prison. During the three years in prison, he

learned to write short stories. After he got out of prison, he went to New York and continued writing. He wrote mostly about New York and the life of the poor there. People liked his stories, because simple as

the tales were, they would finish with a sudden change at the end, to the reader's surprise.

1. In which order did O. Henry do the following things?

a. Lived in New York b. Worked in a bank

c. Traveled to Texas d. Was put in prison

e. Had a newspaper job f. Learned to write stories

A. e, c, f, b, d, a

B. c, e, b, d, f, a

C. e, b, d, c, a, f

D. c, b, e, d, a, f

2. People enjoyed reading O. Henry's stories because

A. they had surprise endings.

B. they were easy to understand.

C. they showed his love for the poor.

D. they were about New York City

3. O. Henry went to prison because

A. people thought he had stolen money from the newspaper.

B. he broke the law by not using his own name.

C. he wanted to write stories about prisoners.

D. people thought he had taken the money that was not his.

4. What do we know about O. Henry before he began writing?

A.He was well educated.

B.He was not serious about his work.

C.He was devoted to the poor.

D.He was very good at learning.

5. Where did O. Henry get most materials for his short stories?

A.His life inside the prison.

B.The newspaper articles he wrote.

C.The city and people of New York.

D.His exciting early life as a boy.

问答题

2010年2月5日，注册税务师受托对新华机电厂进行审核。针对该厂生产费用和产品成本计算进行了审查，通过审阅原始凭证、记账凭证及有关总账和明细账户，发现该厂成本计算工作中存在下列情况：
(1)用生产车间的领料单从原材料库房领用钢材1600公斤，单价80元，用于工具车间大修理，账务处理：
借：生产成本 128000
贷：库存材料 128000
(2)该企业劳资部门记录全年员工60人，工资费用分配单人员65人，人均月工资1200元。
(3)该厂单一产品生产，原材料一次投入，逐步加工。2009年入库产成品41280件，已全部实现销售，年末“生产成本”账户余额为零。经注册税务师审核年末在产品盘存量如下表：

工序	盘存量(件)	完工程度(%)	约当产量(件)
1 2 3	100 300 600	10 40 75	10 120 450


合计	1000	100	580

(4)该厂原成本资料：

成本项目	期初在产品成本(元)	本期发生成本(元)
直接材料直接人工制造费用	7000 750 628	2207663 936000 20302


合计	8378	3163965

注册会计师审核调整后的成本计算单如下：

成本项目	期初在产品成本 (元)	本期发生成本 (元)	生产费用合计 (元)	产成品成本 (元)	期末在产品成本 (元)


直接材料直接人工制造费用	7000 750 628


合计	8378

[要求]
(1)对该企业存在问题作出分析判断；
(2)计算填列出调整后的成本计算单；
(3)计算应当补交的企业所得税并作出相应的会计处理。