问题 单项选择题

关于维生素用药时间的说法正确的是()

A.水溶性维生素和脂溶性维生素都应该在餐前服用

B.水溶性维生素和脂溶性维生素都应该在餐后服用

C.水溶性维生素应该在餐前服用,脂溶性维生素应该在餐后服用

D.水溶性维生素应该在餐后服用,脂溶性维生素应该在餐前服用

E.无论是水溶性维生素还是脂溶性维生素,餐前、餐后服用都可以

答案

参考答案:D

完形填空

阅读下面短文,掌握其大意,然后从各题所给的四个选项(A、B、C和D)中,选出最佳选项。

Once upon a time there was a child ready to be born.

One day the child asked God: “You are going to send me to   21  tomorrow but how am I going to live there being so small and   22 ?” God replied:“  23  the angels, I have chosen 24  for you, she will be waiting there and   25  you.”

“But,” said the child:” Leave me here in Heaven. I don’t want anything else   26 sing and smile. That’s what I need to be happy!” God said: “Your angel will sing and smile for you. And you will feel your   27’ s love and be happy.” How am I going to be able to understand when people talk to me, if I don’t know the language that   28  talk?” “That’s easy”, said God: “Your angel will tell you the most beautiful and sweet   29  you will ever hear, and  30 much patience and care, your angel will teach you how to   31  .”

The child looked up at God   32 : “And what am I going to do when I want to talk to you?” God smiled: “Your angel will place your   33  together and will teach you how to pray.” The child said: “I’ve heard on earth there are 34  men. Who will protect me?” God put his arm around the child, saying: “Your angel will defend you-  35  it means risking life!” “But I will always be sad because I will not see you anymore.” God   36 the child: “Your angel will always talk about me and will teach you the way to   37   to me, even though I will always be   38   you.”

At that moment there was much peace in Heaven. But voices from earth could already be heard. The child, in a hurry, asked softly: “Oh God, if I   39  leave now, Please tell my Angel’s name!” God replied: “Your angel’s name is of no importance…you will  40 call her MOMMY!”

21. A. the earth                   B. earth                C. heaven                    D. the heaven

22. A. helpless                     B. alone                C. sad                          D. tiny

23. A. in the middle of       B. in                    C. among                     D. between

24. A. the one                     B. ones                 C. the ones                   D. one

25. A. make fun of           B. take care of       C. do with                   D. arrange with

26. A. besides                      B. none other than C. but                          D. except for

27. A. angel                        B. mother             C. father                      D. parents

28. A. women                      B. boys                C. girls                        D. men

29. A. voice                        B. words               C. songs                      D. poems

30. A. in                             B. through            C. by                           D. with

31. A. dance                        B. write                C. speak                      D. sing

32. A. said                          B. saying              C. to say                      D. say

33. A. hands                        B. legs                  C. fingers                   D. toes

34. A. ugly                      B. considerate       C. bad                         D. criminal

35. A. though                   B. in spite of         C. no matter how          D. even if

36. A. shook                    B. hugged             C. slapped                    D. patted

37. A. call back                B. look back         C. come back               D. go back

38. A. next                       B. on             C. in front of               D. close to

39. A. was going to            B. have to          C. will                         D. would

40. A. simply                   B. largely             C. proudly                   D. happily

问答题


(凡要求计算的项目,除特别说明外,均须列出计算过程,计算结果出现小数的,均保留小数点后两位小数,凡要求编制会计分录的,除题中有特殊要求外,只需写出一级科目)
北方公司为上市公司,是增值税一般纳税人,增值税税率17%,所得税采用资产负债表债务法核算,全年累计实现利润1000万元,所得税税率为25%。当年发生以下业务:
(1) 去年12月购入管理用固定资产,原价为181万元,预计净残值为1万元,税法规定的折旧年限为5年,按直线法计提折旧,会计上按年数总和法计提折旧,折旧年限及预计净残值与税法相一致。
(2) 当年企业当期发生研究开发支出计100万元,其中研究阶段支出20万元,开发阶段符合资本化条件前发生的支出为30万元,符合资本化条件后发生的支出为50万元。假定税法规定企业的研究开发支出可按150%加计扣除,研究开发支出均为人工费用。该企业开发形成的无形资产在当期期末已达到预定用途。企业根据各方而情况判断,无法合理预计其为企业带来的经济利益的期限,将其视为使用寿命不确定的无形资产。12月31日对该项无形资产进行减值测试表明未发生减值。
(3) 3月1日,购入A股票12万股,支付价款120万元,划为交易性金融资产;年末甲公司持有的A股票的市价为180万元。
(4) 4月1日,购入B股票8万股,支付价款240万元,划为可供出售金融资产;年末甲公司持有的B股票的市价为360万元。
(5) 当年因销售产品承诺提供3年的保修服务,年末预计负债账面金额为70万元,当年未发生任何保修支出。假定按照税法规定,与产品售后服务相关的费用在实际支付时抵扣。
(6) 11月1日取得一项投资性房地产,按公允价值模式计量。取得时的入账金额为1200万元,预计使用年限为60年,年末公允价值为1500万元。假设税法按60年采用平均年限法计提折旧(此题假设折旧费用为该年全年)。
(7) 年末存货账面余额100万元,存货可变现净值94万元。
(8) 去年发生的亏损尚有30万元未弥补,可以由当年税前利润弥补。假设去年已估计很可能获得未来应纳税所得额弥补亏损,已视同可抵扣暂时性差异,确认相应的递延所得税资产。
(9) 企业当年除上述业务产生的暂时性差异外,确认应支付的职工薪酬共计5000万元,尚未支付。按照税法规定的计税工资标准可以于当期扣除的部分为4500万元;超标业务招待费10万元,国债利息收入90万元,违法经营罚款20万元。
[要求]

编制上述业务的有关会计分录;