问题 阅读理解

A four-year-old girl is lying in the arms of a doctor. She has just become motherless. The bombing(爆炸) destroyed her home and killed her mother.

Every day we see pictures like this on TVs or in newspapers. We see young Iraqi children asking for food and water from American and soldiers as they move through towns and cities towards the capital, Baghdad(巴格达). We see these children following grown-ups, carrying bags of things almost at the same size as their small bodies as they leave their homes in Baghdad.

“Dad, why are the Americans fighting us? Are we going to be killed?” asks the son of Abu Sinar, an Iraqi engineer. Abu finds it hard to explain this war to his eight-year-old son.

He tries to comfort him by saying ,“The bombs(炸弹) are far away from us. The Americans are fighting the soldiers. We are going to be all right.” Even though Abu knows this isn’t always the truth, what else can he do? In Baghdad, parents give their children sleeping pills to make them sleep so that they won’t hear the sound of bombing. And all the schools are closed.

“All we do is to listen to and hear the war,” said Abu, “We, all the people and the children, have to live in fear(恐惧). We feel hopeless and helpless. We don’t know where the next bombs are going. We can do nothing but wait to be killed.”

小题1:During the war, children are ______________.  

A.studying at school       B.safer than their parents   C.in great danger

小题2:The children have to flee(逃离) their homes because_________.

A.it’s dangerous to stay at home because of the bombing.

B.their parents are not at home

C.they want to get food and water.

小题3:Abu finds it hard to explain this war to his son, because___________.

A.he doesn’t want to tell him the real reason

B.he doesn’t want to tell a lie.

C.he doesn’t know how to explain it clearly.

小题4:“sleeping pills” are __________.

A. a kind of thing to help them to be away from the war.

B.a kind of medicine to help them to fall asleep

C.a kind of food to make them strong

小题5:According to the passage we know that__________.

A. all the children in Iraqi are looking for something to eat.

B. all the children in Iraqi are thinking about something to solve the war problem

C. the children in Iraqi are feeling fearful, helpless and hopeless during the war.

答案

小题1:C

小题2:A

小题3:A

小题4:B

小题5:C

小题1:细节理解题,根据文中语句“A four-year-old girl is lying in the arms of a doctor. She has just become motherless. The bombing(爆炸) destroyed her home and killed her mother.”理解可知。战争期间,儿童处在极大的危险之中。

小题2:细节理解题,根据文中语句“The bombing(爆炸) destroyed her home and killed her mother.”理解可知。炸弹会随时让他们失去家园和亲人。

小题3:细节理解题,根据文中语句“He tries to comfort him by saying ,“The bombs(炸弹) are far away from us. The Americans are fighting the soldiers. We are going to be all right.” Even though Abu knows this isn’t always the truth, what else can he do?”理解可知。他不想告诉他儿子事情的真相。

小题4:词义理解题,根据文中语句“to make them sleep so that they won’t hear the sound of bombing.”理解可知。“sleeping pills”是安眠药的意思。

小题5:细节理解题,根据文中语句““All we do is to listen to and hear the war,” said Abu, “We, all the people and the children, have to live in fear(恐惧). We feel hopeless and helpless. We don’t know where the next bombs are going. We can do nothing but wait to be killed.”

”理解可知。伊拉克人生活在恐惧中。

问答题

乙股份有限公司(以下简称“乙公司”)采用债务法核算所得税,适用的所得税税率为33%。
(1)乙公司2005年实现的利润总额为3 600万元。2005年乙公司发生的交易和事项中,因会计处理方法与税法规定不同,导致利润总额与应纳税所得额发生差异的交易和事项如下:
①2004年12月1日购建环保用A固定资产一项,其入账价值为1 000万元,12月20日达到预定可使用状态并投入使用。该固定资产的预计使用年限为10年,预计净残值为零,采用年限平均法计提折旧。税法规定,该固定资产可以采用双倍余额递减法计提折旧;折旧年限为10年,预计净残值为零。
②按照销售合同规定,乙公司承诺对销售的B产品提供3年的免费售后服务。乙公司预计2005年销售的B产品售后服务费用为300万元,已计入当期损益。税法规定,与产品售后服务相关的费用在实际发生时允许税前扣除。乙公司2005年未发生相关的售后服务支出。
③乙公司2005年度取得国债利息收入200万元。税法规定,国债利息收入免征所得税。
④2005年12月31日,乙公司C产品的账面余额为2 600万元,对C产品计提减值准备 400万元,计入当期损益。乙公司期初存货均未计提减值准备。税法规定,资产只有在发生实质性损失时允许税前扣除。
(2)乙公司2006年实现的利润总额为4 800万元,2006年乙公司发生的交易和事项中,因会计处理方法与税法规定不同,导致利润总额与应纳税所得额发生差异的交易和事项如下:
①2004年12月20日投入使用的环保用A固定资产,仍处于使用中,并按投入使用时的预计使用年限、预计净残值及确定的折旧方法计提折旧。该固定资产在2006年未发生减值。
②2006年度乙公司对2005年销售的B产品提供售后服务,发生相关支出150万元。乙公司预计2006年销售的B产品售后服务费用为200万元,计入当期损益。
③2006年度乙公司因销售C产品而转销存货跌价准备320万元。
2006年12月31日,根据市场行情,转回C产品2005年计提的存货减值准备40万元;对其他存货未计提存货跌价准备。
(3)其他有关资料:
①假定不考虑除所得税外其他相关税费。
②除给定情况外,乙公司不存在其他会计与税收之间的差异。
③2005年年初,乙公司递延税款期初余额为零。
④假定乙公司预计在未来期间能够产生足够的应纳税所得额用于抵减可抵扣暂时性差异的影响。
要求:
(1)分别判断乙公司2005年上述差异事项属于永久性差异、应纳税暂时性差异还是可抵扣暂时性差异;
(2)计算乙公司2005年应纳税所得额、应交所得税和所得税费用,并编制相关会计分录;
(3)分别计算乙公司2006年上述暂时性差异应确认的相关递延所得税金额:
(4)计算乙公司2006年应纳税所得额、应交所得税及所得税费用,并编制相关的会计分录。

单项选择题