问题 选择题

在探究电路的电流规律实验时用了如图中的某个电路,已知R1=R2<R3,电流表的读数分别是:A1为0.3A,A2为0.15A,A3为0.45A。测量时的电路图应是(  )

答案

答案:B

题目分析:串联电路中,各处电流相等;并联电路中,干路电流等于各支路电流之和;电阻并联时,两端电压相等,电阻大的支路通过的电流小.A、为串联电路,三个电流表的示数应该相等,显然不符合题意,该选项错误.

B、R1和R3组成并联电路,电流表A1测R1的电流,电流表A2测R3的电流,电流表A3测干路的总电流;根据欧姆定律和并联电路电流的规律,因为R1<R3,所以A1的示数应大于A2的示数,A3的示数等于A1和A2的示数之和,符合题意,所以该选项正确.

C、R1和R2组成并联电路,电流表A1测R1的电流,电流表A2测R2的电流,电流表A3测干路的总电流;根据欧姆定律和并联电路电流的规律,因为R1=R2,所以A1的示数应等于A2的示数,A3的示数等于A1和A2的示数之和,不符合题意,所以该选项错误.

D、R2和R3组成并联电路,电流表A1测R2的电流,电流表A3测R3的电流,电流表A2测干路的总电流;根据欧姆定律和并联电路电流的规律,因为R2<R3,所以A1的示数应大于A3的示数,A2的示数等于A1和A3的示数之和,不符合题意,所以该选项错误.

故选B.

点评:解此类题时,按以下思路:

(1)判断电路是串联,还是并联;

(2)判断电流表测量哪个用电器的电流;

(3)根据串、并联电路电流特点和题干提供的数据进行判断.

问答题

(一) 要求:(1)根据以下资料的先后顺序,扼要指出存在的纳税问题;(2)就提供的资料计算企业应补缴的流转税、城市维护建设税及教育费附加和个人所得税。(计算结果以元为单位,保留小数点后两位) 资料:大地日报社系国有单位,其上级主管部门系某市人民政府。报社办有大地日报 (每日出一期,每期8版,以下简称“大报”)和大地周报(每星期出一期,每期16版,以下简称“小报”)。该单位执行工业企业会计制度。 2004年12月份发生如下经济业务。(假定上月无增值税留抵进项税额,本月已计算应纳增值税额待2005年1月10日缴纳)1.本月通过发行单位销售“大报”300,000份,每份售价1元;销售“小报”60,000份,每份2元,款项全部到帐,报社根据有关协议,按售价的25%,以现金形式支付给发生单位经销手续费,财务人员以自制凭证作原始凭证,作会计分录如下: 借:产品销售收入 92920.35 应交税金——应交增值税(销项税额) 12079.65 贷:现金 1050002.本月收到上月先征后退的增值税税款26500元,报社如下帐务处理: 借:银行存款26500 贷:盈余公积——减免税款265003.本月利用“大报”与当地有关机构合作,评比出当地2004年度百强企业,以通行形式连续一个月予以报道,报社共收取了百强企业的赞助费人民币1,000,000元,按协议支付给外单位李甲策划、联络费 50,000元;因本报行政部门员工张乙、的关系,本月“小报”为所在地区A企业做商品介绍,取得宣传费人民币60,000元,报社支付给张乙拓展费6000元,(张乙本月工资1645元,已纳个人所得税59.5元)。报社相关帐务处理如下: 借:银行存款1,000,000 贷:资本公积—接受赞助收入1,000,000 借:产品销售费用——联络费 50,000 贷:现金50,000 借:银行存款60,000 贷:产品销售费用——其他 60,000 借:产品销售费用——其他 6,000 贷:现金 6,000 经报社领导研究决定,外单位人员的个人所得税由报社负担,本单位员工的个人所得税由个人负担

单项选择题

The China boom is by now a well-documented phenomenon. Who hasn’t (1) the Middle Kingdom’s astounding economic growth (8 percent annually), its mesmerizing (2) market (1.2 billion people), the investment ardor of foreign suitors ($40 billion in foreign direct investment last year (3) ) China is an economic juggernaut. (4) Nicholas Lardy of the Brookings Institution, a Washington D. C.-based think tank,

" No country has (5) its foreign trade as fast as China over the last 20 years. Japan (6) its foreign trade over a 20-year period; China’s foreign trade as quintupled. They’ve become the pre-eminent producer of labor-intensive (7) goods in the world " . But there’s been (8) from the dazzling China growth story—namely, the Chinese multinational. No major Chinese companies have (9) established themselves, or their brands, (10) the global stage. But as Haier shows, that is starting to change. (11) 100 years of poverty and chaos, of being overshadowed by foreign countries and multinationals, Chinese industrial companies are starting to (12) on the world.A new generation of large and credible firms has (13) in China in the electronics, appliance and even high-tech sectors. Some have reached critical mass on the mainland and are now (14) new outlets for their production—through exports and by building Chinese factories abroad, chiefly in Southeast Asia. One example: China’s investment in Malaysia (15) from $8 million in 2000 to $766 million in the first half of this year. (16) China’s export prowess, it will be years (17) Chinese firms achieve the managerial and operational expertise of Western and Japanese multinationals. For one thing, many of its best companies are still at least partially state-owned. (18) , China has a shortage of managerial talent and little notion of marketing and brand-building. Its companies are also (19) by the country’s long tradition of central planning, inefficient use of capital and antiquated distribution system, (20) makes building national companies a challenge.

(6)处填()

A.doubted

B.doubled

C.thought

D.timed