问题 填空题

一个圆锥的体积是18立方分米,高是6分米,底面积是______.

答案

18×3÷6,

=54÷6,

=9(平方分米);

答:这个圆锥体的底面积是9平方分米.

故填:9平方分米.

阅读理解

阅读理解。

     A cancer-stricken British teenage girl said Thursday she had been moved by messages of

support from around the world after writing an online "Bucket List" of things she wanted to do

before dying.

     Alice Pyne, l5, created an Internet blog in which she described her fight against a cancer of

the white blood cells. " I've been fighting cancer for almost four years and now l know that the

cancer is gaining on me and it doesn't look like I'm going to win this one," she wrote.

     For her list, the teenager took inspiration from the 2007 film "The Bucket List", in which two

terminally ill (患绝症的) men, played by Morgan Freeman and Jack Nicholson, draw up a list

of things they wish to do before they die.

     On her list, at the site www. alicepyne. blogspot. com, she has included making everyone sign

up to be a bone marrow donor (骨髓捐赠者), swimming with sharks, meeting boy band Take

That and getting a purple iPad computer.

     Messages of support and offers of help quickly flooded her webpage and it became one of the

most talked about subjects on Twitter.

     "Oh dear and I thought that I was just doing a little blog for a few friends!" she wrote after her

site attracted huge attention. "Thank you so much for all your lovely messages to me."

     Pyne, who lives with her family in the northwest English town of Ulverston, revealed (透露) the

management of Take That had arranged for her to see the band after reading her blog. A group of

local lawmakers have also joined forces with the Anthony Nolan blood cancer charity to encourage

people to join its stem cell register.

l. What happened after Alice Pyne wrote her "Bucket List"?

A. The media called on people to help her.

B. People sent gifts to her from all over the world.

C.A lot of people offered to donate bone marrow to her.

D. People around the world sent messages to support her.

2. Alice Pyne wrote her "Bucket List" to      .

A. express her last few wishes            

B. say goodbye to a few friends

C. give comfort to two terminally ill men  

D. catch people's attention

3. It can be inferred from the second paragraph that Alice Pyne       .

A. is unaware of her own conditions    

B. is calm to know that death is approaching

C. is very sad to know that she will die

D. is still quite confident in fighting against cancer

4. Which of the following is NOT on Alice Pyne's "Bucket List"?

A. To meet a boy.

B. To get a cool computer.

C. To swim with sharks.

D. To ask people to donate bone marrow.

5. Take That will arrange to       .

A. invite Pyne to join the band            

B. help Pyne in any possible way

C. donate money to Pyne              

D. meet Pyne in person

单项选择题

长城公司为上市公司,增值税一般纳税人企业,适用增值税税率为17%;适用企业所得税税率为25%;按净利润的10%提取盈余公积。20×7年度实现利润总额2 000万元,20×7年度的财务报告于20×8年1月10日编制完成,批准报出日为20×8年4月20日。20×7年度的企业所得税汇算清缴工作于20×8年3月25日结束。
长城公司20×8年1月1日至4月20日,发生如下会计事项:
(1)1月8日,公司办公楼因电线短路引发火灾,造成办公楼严重损坏,直接经济损失230万元。
(2)2月20日,注册会计师在审计时发现,公司 20×7年10月15日与乙企业签订协议,采用支付手续费方式委托乙企业销售设备400台,每台不含税售价为10万元,按售价的5‰支付手续费。至20×7年12月31日,公司累计向乙企业发出设备400台,收到乙企业转来的代销清单注明已销售设备300台,公司按销售400台确认销售收入和增值税销项税额,并结算手续费,结转销售成本。每台设备的账面成本为8万元;至审计日,公司尚未收到乙企业销售设备的款项。 20×7年12月31日,公司同类设备的存货跌价准备计提比例为10%。假定税法按代销清单注明的销售金额确认收入的实现。
(3)2月20日,注册会计师在审计时发现,公司 20×7年9月20日与丙企业签订一项大型设备制造合同,合同总造价1 404万元(含增值税),于20×7年10月1日开工,至20×8年3月31日完工交货。至20×7年12月31日,该合同累计发生支出240万元,与丙企业已结算合同价款 421.2万元,实际收到货款702万元。20×7年 12月31日,公司按50%的完工进度确认收入,按实际发生的支出确认费用,未确认合同预计损失准备。在审计时,注册会计师预计合同尚需发生成本720万元,据此确认合同完工进度为25%,无需计提合同预计损失准备。假定税法按完工进度确认收入的实现。
(4)3月8日,董事会决定自20×8年1月1日起将公司位于城区的已出租一幢建筑物的核算由成本模式改为公允价值模式。该建筑物系20×7年1月20日投入使用并对外出租,入账时初始成本为3 868万元,市场售价为4 800万元;预计使用年限为20年,预计净残值为40万元,采用年限平均法计提折旧,与税法规定相同;年租金为360万元,按月收取;20×8年1月1日该建筑物的市场售价为5 000万元。
(5)3月15日,甲公司决定以2 400万元收购丁上市公司股权。该项股权收购完成后,甲公司将拥有丁上市公司有表决权股份的10%。
长城公司认同上述经注册会计师审计发现的问题并作相应的会计调整处理。
根据上述资料,回答下列问题:

长城公司20×8年3月8日根据董事会决定,针对20×8年3月31日资产负债表相关项目年初数进行调整,假设调整前递延所得税负债的金额是210万元,盈余公积为85万元,则调整后递延所得税负债和盈余公积项目的期初数分别为( )万元。

A.536.86,183.059

B.326.86,98.059

C.536,128

D.326.86,183.059