问题 问答题

我国普通签证有哪些种类

答案

参考答案:我国普通签证,根据外国人申请来中国的事由,在签证上注明相应的汉语拼音字母,以表明签证的目的和性质。①D字签证:来中国定居的人员;②Z字签证:来中国任职或就业人员及其家属;③X字签证:来中国留学、进修、实习6个月以上的人员;④F字签证:来中国访问、考察、讲学、经商、进行科技文化交流及短期进修、实习等活动不超过6个月的人员;⑤L字签证:来中国旅游、探亲或因其他私人事务入境的人员;⑥G字签证:经中国过境的人员;⑦C字签证:承担列车运输、航空、航海任务的国际列车乘务员、国际航空机组人员及国际航行船舶海员及其家属;⑧J-1字签证:来中国常住的外国记者;⑨J-2字签证:临时来中国采访的外国记者。

完形填空

根据所给的首字母填写单词

“Do you like my dress?” She asked a passing stranger. “My mommy made it just for me.” She said with tears in her eyes.

“I think it is really pretty, but why are you (1) c______”

With a quiver (颤抖) in her voice, the little girl answered, “After mommy made me the (2) d______, she had to go to the heaven (天堂).”

Finally the woman realized what the child meant. She gently (3) h____ the child in her arms and together they cried for the mommy that was gone.

Then suddenly the little boy stopped crying, stepped back from the woman and (4) b____ to sing. She sang so softly that it was almost a whisper. It was the sweetest sound the woman had ever heard, a most like the song of a very small bird.

(5) A_____ the child stopped singing, she explained to the lady, “My mommy used to sing that song to me before she went away, and she made me promise to sing it whenever I started crying and (6) i____ would make me stop.”

“See,” she said, “it did, and now my eyes are dry!”

As the woman turned to go, the little girl grabbed her sleeve(袖子). “Madam, can you stay just a minute? I want to show you (7) s________.”

“Of course,” she answered.

(8) P______ to a spot on her dress, she said, “Right here is where my mommy kissed my dress and here,” pointing to another spot, “and here is another kiss, and here, and here.” Mommy said she put all those kisses on my dress so that I would have all kisses for everything that made me cry.

Then the lady (9) r______ that she wasn’t just looking at a dress, no, she was looking at a mother…who knew she was going away and would not be there to kiss away the hurts that she knew her daughter would get. So she took all the love she had for her beautiful little girl and put them into this dress that her child now so proudly wore.

She (10) n____ longer saw a little girl in a simple dress. She saw a child wrapped…in her mother’s love.

问答题

甲公司和乙公司均为增值税一般纳税人,适用的增值税税率均为17%,适用的所得税税率为25%,所得税均采用资产负债表债务法核算。
甲公司和乙公司有关资料如下:
(1)甲公司2010年12月31日应收乙公司账款的账面余额为1170万元,已计提坏账准备170万元。由于乙公司连年亏损,资金周转困难,不能偿付应于2010年12月31日前支付甲公司的应付账款。经双方协商,于2011年1月2日进行债务重组。乙公司用于抵债资产的公允价值和账面价值如下:
(单位:万元)

项目 公允价值 账面价值
可供出售金融资产
(系对丙公司股票投资)
253 250(2007年12月5日取得时的成本200)
固定资产(自建仓库) 300 360(原价800,累计折旧200,同定资产减值准备240)
库存商品 100 110(账面余额130,已计提存货跌价准备20)
甲公司减免扣除上述资产抵偿债务后剩余债务的80%,其余债务延期1年,并按年利率2%于2011年6月30日和12月31日收取利息,实际年利率为2%。债务到期日为2011年12月31日,重组过程中甲公司未向乙公司支付任何款项。
(2)因债务重组,甲公司取得的上述可供出售金融资产仍作为可供出售金融资产核算,2011年6月30日其公允价值为260万元,2011年12月31日其公允价值为270万元,2012年1月10日,甲公司将上述可供出售金融资产对外出售,收到款项280万元存入银行。
(3)因债务重组,甲公司取得的固定资产预计使用年限为5年,采用年限平均法计提折旧,无残值。假定税法折旧方法、预计使用年限和净残值与会计规定相同。2011年12月31日,该固定资产的可收回金额为200万元。
(4)因债务重组,甲公司取得的库存商品仍作为库存商品核算。
假定:
(1)不考虑增值税和所得税以外的其他税费的影响。
(2)甲公司和乙公司均于每年6月30日和12月31日对外提供财务报告。
要求:

计算2011年12月31日甲公司固定资产计提减值准备的金额并编制其会计分录。