问题 选择题

We _____ our new neighbors yet, so we don't know their names.

[ ]

A. don't meet

B. won't meet

C. haven't met

D. hadn't met

答案

答案:C

阅读理解

When I was about 12, I had an enemy, a girl who liked to point out my shortcomings(缺点). Week by week her list grew: I was very thin, I wasn’t a good student, I talked too much, I was too proud, and so on. I tried to hear all this as long as I could. At last, I became very angry. I ran to my father with tears in my eyes.                      He listened to me quietly, then he asked. “Are the things she says true or not? Janet, didn’t you ever wonder what you’re really like ? Well, you now have that girl’s opinion. Go and make a list of everything she said and mark the points that are true. Pay no attention to the other things she said.”                                                                         

I did as he told me. To my great surprise, I discovered that about half the things were true. Some of them I couldn’t change (like being very thin), but a good number I could—and suddenly I wanted to change. For the first time I go to fairly clear picture of myself.            

I brought the list back to Daddy. He refused to take it.“That’s just for you,” he said.“You know better than anyone else the truth about yourself. But you have to learn to listen, not just close your ears in anger and feeling hurt. When something said about you is true, you’ll find it will be of help to you. Our world is full of people who think they know your duty. Don’t shut your ears. Listen to them all, but hear the truth and do what you know is the right thing to do.”                   

Daddy’s advice has returned to me at many important moments. In my life, I’ve never had a better piece of advice.                                                          

小题1:What does “Week by week her list grew” mean?                                   

A.Week by week she discovered more shortcomings of mine and pointed them out to me.

B.She had made a list of my shortcomings and she kept on adding new ones to it so that it was growing longer and longer.

C.I was having more and more shortcomings as time went on.

D.Week by week, my shortcomings grew more serious.小题2:Why did her father listen to her quietly?                                          

A.Because he believed that what her daughter’s “enemy” said was mostly true.

B.Because he had been so angry with his daughter’s shortcomings that he wanted to show this by keeping silent for a while.

C.Because he knew that his daughter would not listen to him at that moment.

D.Because he wasn’t quite sure which girl was telling the truth.小题3:Which do you think would be the best title for this passage?                          

A.Not an Enemy, but the Best Friend

B.The Best Advice I’ve Ever Had

C.My Father

D.My Childhood

问答题

A股份有限公司(以下简称A公司)为增值税一般纳税人,适用的增值税税率为17%,所得税税率为25%。假定不考虑其他相关税费。A公司主要生产和销售甲产品。原材料按实际成本法核算。在销售时逐笔结转销售成本。2008年度,A公司相关经济业务和事项如下:
(1)2月5日,销售甲产品一批,该批产品的实际成本为60万元,增值税专用发票上注明的货款为100万元,增值税额为17万元。产品已经发出,提货单已经交给买方,买方用银行存款支付增值税17万元,对货款部分开具一张面值为100万元、期限为4个月的不带息商业承兑汇票。
(2)5月10日,销售甲产品一批,增值税专用发票上注明的货款为600万元,增值税额为102万元。产品已经发出,货款和增值税已经收到并存入银行,该批产品的实际成本为300万元。
(3)本年生产产品领用原材料300万元,机修车间领用原材料60万元,企业管理部门领用原材料20万元。
(4)10月3日,销售原材料一批,该批原材料的实际成本为18万元,增值税专用发票上注明的货款为20万元,增值税额为3.4万元。原材料已经发出,货款和增值税已经收到并存入银行。
(5)分配本年度工资200万元,其中:生产工人工资100万元,车间管理人员工资40万元,企业管理人员工资40万元,在建工程人员工资20万元。假定不考虑福利费。
(6)本年计提坏账准备13万元。
(7)本年计提固定资产折旧100万元,其中:计入制造费用70万元,计入管理费用30万元。
(8)本年度用银行存款支付本期发生的广告费用6万元,销售商品过程中发生的运输费14万元(不考虑增值税),计入当期损益的利息费用及银行手续费4万元。
(9)本年度用银行存款缴纳增值税60万元,所得税35万元,营业税5万元。
(10)计算并确认本年应交所得税。假定不存在所得税纳税调整事项。
(11)将本年度的损益类科目结转至“本年利润”科目。
要求:编制A公司上述业务或事项的会计分录。