问题 不定项选择 共用题干题

某棉纺企业为增值税一般纳税人,适用的增值税税率为17%,2012年3月1日,"应付职工薪酬"科目贷方余额为516000元(全部为工资),该企业2012年3月份发生的有关职工薪酬业务如下:(1)1日,企业租入房屋4套供管理人员免费使用,月租金共计12000元,每月末支付租金,企业于当月31日以银行存款支付本月租金12000元。(2)5日,从月初应付职工薪酬中扣除企业代扣由职工承担的个人所得税8900元(尚未缴纳),为职工代垫的家庭医药费5000元,通过银行转账实际发放工资502100元。(3)24日,企业以其生产的毛巾被作为福利发放给直接从事生产活动的职工,该批毛巾被市场售价总额为45000元(不含增值税),成本总额为30000元。(4)31日,本月各部门工资计算结果如下表:假定该企业社会保险费的计提比例为工资总额的20%。住房公积金的计提比例为工资总额的15%。要求:根据上述资料,不考虑其他因素,分析回答下列小题:(答案中的金额单位用元表示)

根据资料(4),该企业3月份分配职工薪酬直接影响利润表“营业利润”项目的金额是()元。

A.125685

B.140130

C.185625

D.225720

答案

参考答案:C

阅读理解

阅读理解

     All over the world people enjoy sports; sports help to keep people healthy and happy, and to live

longer.

     Many people like to watch others play games. They buy tickets or turn on their TVs to watch the

games. Often they get very excited when "their" player or team wins.

     Some sports are so interesting that people everywhere go in for them. Football, for example, has

spread around the world. Swimming is popular in all countries near the sea or in those with many rivers.

What fun it is to jump into a pool or lake, whether in China, Egypt or Italy! And think of people in cold

countries. Think how many love to skate or ski (滑雪) in Japan, Norway or Canada.

      Some sports or games go back thousands of years, like running or jumping. Chinese wushu, for

example, has a very long history. But basketball and volleyball are rather new. Neither one is a hundred

years old yet. People are inventing new sports or games all the time. Water-skiing is one of the newest in

the family of sports.

      People from different countries may not be able to understand each other, but after a game together

they often become good friends. Sports help to train(培养,训练) a person's character. One learns to

fight hard but fight fair, to win without pride and to lose with grace(胜不骄,败不馁).

1.  Why do people all over the world enjoy sports?

A. Because they are healthy.    

B. Because they are happy.

C. Because they want to live longer.    

D. All the above.

2. Why do some people get excited when they watch a game? Because________.      

  

A. their favourite team wins        

B. they win the game

C. they get the good news            

D. they can't help themselves

3. Which of the sports has a long history?

A. Water-skiing.      

B. Basketball.      

C. Volleyball.      

D. Long jump.

4. Why do people from different countries often become friends after a game together?

    Because ____.       

A. they train their character in the game    

B. they understand each other

C. they are friendly to each other    

D. they help each other

单项选择题