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- 阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项。A In ancient (古代) time the most important examinations were spoken, not written. In the schools of ancient Greece and Rome, testing usually consisted of saying poetry aloud or giving speeches. In the European universities of the Middle Ages, students who were working for advanced degrees had to discuss questions in their field of study of the subject. This custom exists today as part of the work of testing candidates (候选人) for a master’s or doctor’s degree. Generally, however, modern examinations are written. Two types of tests are commonly used in modern schools. The first type is sometimes called an objective (客观性) test, it is intended to deal with facts, not personal opinions. To make up an objective test, the teacher writes a series of questions, each of which has only one correct answer. Along with each question the teacher writes the correct answer and also three statements that look like answers to students who have not learned the material properly. The student has just one task: he must recognize the correct answer and copy its letter or number on his examination paper. For testing a student’s memory of facts and details, the objective test has advantages. It can find out a great deal about the student’s range of knowledge. For testing some kinds of learning, however, such a test is not very satisfactory. A lucky student may guess the correct answer without really knowing the material. The next paragraph will probably deal with ______.
- What did the man want to know
- 孕妇,26岁,妊娠11周。因发热,腹痛,腹泻2天来院就诊,诊断:急性胃肠炎,需用抗生素治疗。关于孕妇用药下列说法错误的是
- What doesn’t the man like
- Where are the man and the woman going
- 阅读下面短文,从短文后所给各题的四个选项(A、B、C、D)中选出能填入相应空白处的最佳选项。 Martin Luther King Jr. was born in Georgia in 1929. When was (36) a boy Martin learned that his (37) , the black Americans, were (38) treated differently from most of (39) fellow Americans. Many could not attend good schools, (40) good jobs, or live in nice houses because of the color of their (41) . Martin knew that in a free country this was (42) . He wanted to help his black brothers, (43) he decided to go to school and 44 a minister. He became a pastor (牧师) in Montgomery, Alabama. This is (45) Martin Luther King’s "peaceful fight" first began. Dr. King worked (46) equality in other cities. He knew that the (47) way people could win their rights was to remain peaceful, (48) in face of danger. Dr. King won the Nobel Peace Prize in 1964 for his achievements and (49) . The whole nation (50) the terrible event that (51) on April 4, 1968, in Memphis, Tennessee. Martin Luther King Jr. was (52) . The man who had preached (倡导) nonviolence (非力) died (53) . But Dr. King’s dream can never (54) . Many Americans are still (55) to make that dream come true.
- 资产负债表日,企业应当对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,应当减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,减记的金额不应当转回。 ( )
- 远航公司为母公司,2008年1月1日,远航公司用银行存款2 000万元从证券市场上购入甲公司发行在外60%的股份并能够控制甲公司。同日,甲公司账面所有者权益为3 000万元(与可辨认净资产公允价值相等),其中:股本为2 000万元,资本公积为700万元,盈余公积为30万元,未分配利润为270万元。甲公司按照10%的比例计提盈余公积,远航公司和甲公司在此之前不存在关联关系。(1)2008年3月10日宜告分派并发放2007年现金股利100万元。甲公司2008年度实现净利润 600万元;2009年3月10日宜告分派并发放 2008年现金股利300万元,2009年实现净利润 800万元。2008年甲公司发生可供出售金融资产公允价值收益50万元,2009年甲公司发生可供出售金融资产公允价值变动收益为60万元。(2)远航公司2008年6月销售300件甲产品给甲公司,每件售价1万元,每件成本0.7万元,甲公司2008年对外销售甲产品150件,每件售价 1.2万元。2008年末甲产品的可变现净值为每件 0.8万元;2009年远航公司出售100件乙产品给甲公司,每件售价5万元,每件成本3万元; 2009年甲公司对外销售甲产品60件,每件售价 10万元;2009年甲公司对外销售乙产品30件,每件售价6万元,2009年12月31日,甲产品的可变现净值为每件0.6万元,乙产品的可变现净值为每件3.6万元。(3)远航公司2008年6月20日出售一项固定资产给甲公司,该项固定资产的售价为500万元,账面价值为360万元,甲公司购入后作管理用固定资产入账,预计使用年限5年,预计净残值为零,按年限平均法提折旧。(4)2008年9月1日,远航公司按面值购入甲公司2008年1月1日发行的三年期到期一次还本、分次付息债券,准备持有至到期,实际支付价款为1 000万元(假定不考虑相关税费),票面利率 (等于实际利率)为6%,每年1月5日付息。(5)假定不考虑抵销未实现内部销售损益产生的所得税影响。要求: (1)编制远航公司2008年和2009年与长期股权投资业务有关的会计分录。(2)计算2008年12月31日和2009年12月31日按权益法调整后的长期股权投资的账面余额。(3)编制该集团公司2008年12月31日和2009年的合并抵销分录。(金额单位用万元表示。)
- 关于妊娠期孕妇泌尿系统的变化,哪项是正确的
- 关于滋养层发育的叙述,下列哪项是正确的
- 第一节听下面5段对话,每段对话后有一个小题,从题中所给的A、B、C三个选项选出最佳选项,并标在试卷的相应位置。听完每段对话后,你都有10秒钟的时间来回答有关小题和阅读下一小题。每段对话仅读一遍。 Where does the conversation take place
- 关于胎盘功能的叙述,哪项是错误的
- 阅读下面短文,从短文后所给各题的四个选项(A、B、C、D)中选出能填入相应空白处的最佳选项。 Martin Luther King Jr. was born in Georgia in 1929. When was (36) a boy Martin learned that his (37) , the black Americans, were (38) treated differently from most of (39) fellow Americans. Many could not attend good schools, (40) good jobs, or live in nice houses because of the color of their (41) . Martin knew that in a free country this was (42) . He wanted to help his black brothers, (43) he decided to go to school and 44 a minister. He became a pastor (牧师) in Montgomery, Alabama. This is (45) Martin Luther King’s "peaceful fight" first began. Dr. King worked (46) equality in other cities. He knew that the (47) way people could win their rights was to remain peaceful, (48) in face of danger. Dr. King won the Nobel Peace Prize in 1964 for his achievements and (49) . The whole nation (50) the terrible event that (51) on April 4, 1968, in Memphis, Tennessee. Martin Luther King Jr. was (52) . The man who had preached (倡导) nonviolence (非力) died (53) . But Dr. King’s dream can never (54) . Many Americans are still (55) to make that dream come true.
- 阅读下面短文,从短文后所给各题的四个选项(A、B、C、D)中选出能填入相应空白处的最佳选项。 Martin Luther King Jr. was born in Georgia in 1929. When was (36) a boy Martin learned that his (37) , the black Americans, were (38) treated differently from most of (39) fellow Americans. Many could not attend good schools, (40) good jobs, or live in nice houses because of the color of their (41) . Martin knew that in a free country this was (42) . He wanted to help his black brothers, (43) he decided to go to school and 44 a minister. He became a pastor (牧师) in Montgomery, Alabama. This is (45) Martin Luther King’s "peaceful fight" first began. Dr. King worked (46) equality in other cities. He knew that the (47) way people could win their rights was to remain peaceful, (48) in face of danger. Dr. King won the Nobel Peace Prize in 1964 for his achievements and (49) . The whole nation (50) the terrible event that (51) on April 4, 1968, in Memphis, Tennessee. Martin Luther King Jr. was (52) . The man who had preached (倡导) nonviolence (非力) died (53) . But Dr. King’s dream can never (54) . Many Americans are still (55) to make that dream come true.
- 正常情况下,哪种凝血因子在妊娠期间不增加
- 阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项。A In ancient (古代) time the most important examinations were spoken, not written. In the schools of ancient Greece and Rome, testing usually consisted of saying poetry aloud or giving speeches. In the European universities of the Middle Ages, students who were working for advanced degrees had to discuss questions in their field of study of the subject. This custom exists today as part of the work of testing candidates (候选人) for a master’s or doctor’s degree. Generally, however, modern examinations are written. Two types of tests are commonly used in modern schools. The first type is sometimes called an objective (客观性) test, it is intended to deal with facts, not personal opinions. To make up an objective test, the teacher writes a series of questions, each of which has only one correct answer. Along with each question the teacher writes the correct answer and also three statements that look like answers to students who have not learned the material properly. The student has just one task: he must recognize the correct answer and copy its letter or number on his examination paper. For testing a student’s memory of facts and details, the objective test has advantages. It can find out a great deal about the student’s range of knowledge. For testing some kinds of learning, however, such a test is not very satisfactory. A lucky student may guess the correct answer without really knowing the material. Which of the following statements about the objective test is TRUE
- E More than 6000 children were expelled (开除) from US schools last year for bringing guns and bombs to school, the US Department of Education said on May 8. The department gave a report to the expulsions (开除) as saying handguns accounted for 58 percent of the 6093 expulsions in 1996—1997, against 7 percent for rifles (步枪) or shotguns and 35 percent for other types of firearms. "The report is a clear sign that our nation’s public schools are cracking down (严惩) on students who bring guns to school," Education Secretary Richard Riley said in a statement. "We need to be tough-minded about keeping guns out of our schools and do everything to keep our children safe." In March 1997, an 11 years old boy and 13 years old boy using handguns and rifles shot dead four children and a teacher at a school in Jonesboro, Arkansas. In October, two were killed and seven wounded in a shooting at a Mississippi school. Two months later, a 14 years old boy killed three high school students and wounded five in Dasucah, Kentucky. Most of the expulsions, 56 percent, were from high school, which have students from about age 13. Thirty-four percent were from junior high school and 9 percent were from elementary schools, the report said. The main idea of paragraph four shows us ______.
- 下列说法中,不正确的是( )。
- 第一节听下面5段对话,每段对话后有一个小题,从题中所给的A、B、C三个选项选出最佳选项,并标在试卷的相应位置。听完每段对话后,你都有10秒钟的时间来回答有关小题和阅读下一小题。每段对话仅读一遍。 What does the man intend to do
- B What is World English World English is a course in the English language. It is intended for students whose native lauguage is not English. It is a basic programme consisting of six stages. Each stage includes a Student Book, a Teacher’s Book, a Workbook, and cassette recordings. World English is further supported by separate books of readings, by tests, and by visual (可视的) aids. Who is World English for World English may be entered at any one of three different levels. The First Level, Books One and Two, is intended for students with little or no education in English. Books Three and Four make up the Second Level; they are suitable for students who have some knowledge of English. The Third Level, Books Five and Six, is intended for students who are concerned with improvement in the language. What does World English teach World English teaches four basic skills of language: listening, speaking, reading, and writing. At all levels, each skill is presented systematically. In the First Level, listening and speaking receive more attention. In the latter books, reading and writing become more important. However, reading and writing activities are presented even in Unit One of Book One; and listening and speaking exercises occur through Unit Ten of Book Six. This passage is probably taken from the ______ of an English text book.
- 阅读下面短文,从短文后所给各题的四个选项(A、B、C、D)中选出能填入相应空白处的最佳选项。 Martin Luther King Jr. was born in Georgia in 1929. When was (36) a boy Martin learned that his (37) , the black Americans, were (38) treated differently from most of (39) fellow Americans. Many could not attend good schools, (40) good jobs, or live in nice houses because of the color of their (41) . Martin knew that in a free country this was (42) . He wanted to help his black brothers, (43) he decided to go to school and 44 a minister. He became a pastor (牧师) in Montgomery, Alabama. This is (45) Martin Luther King’s "peaceful fight" first began. Dr. King worked (46) equality in other cities. He knew that the (47) way people could win their rights was to remain peaceful, (48) in face of danger. Dr. King won the Nobel Peace Prize in 1964 for his achievements and (49) . The whole nation (50) the terrible event that (51) on April 4, 1968, in Memphis, Tennessee. Martin Luther King Jr. was (52) . The man who had preached (倡导) nonviolence (非力) died (53) . But Dr. King’s dream can never (54) . Many Americans are still (55) to make that dream come true.
- 第一节听下面5段对话,每段对话后有一个小题,从题中所给的A、B、C三个选项选出最佳选项,并标在试卷的相应位置。听完每段对话后,你都有10秒钟的时间来回答有关小题和阅读下一小题。每段对话仅读一遍。 Why didn’t Alice go to bed until late at night
- 根据胎儿身长判定妊娠周数恰当的是
- 关于蜕膜的叙述,哪项是正确的
- 甲公司2008年5月10日与客户签订了一项工程劳动合同,合同期11个月,合同总收入500万元,预计合同总成本400万元;至2008年12月31日,实际发生成本150万元。甲公司按实际发生的成本占预计总成本的百分比确定劳务完成程度。在年末确认劳务收入时,甲公司发现,客户已发生严重的财务危机,估计只能从工程款中收回成本150万元。则甲公司2008年度应确认的劳务收入为( )万元。
- 几位外籍教师在你校高三毕业生中召开座谈会。请你写一份80~100词左右的英文发言稿,开头已给出,谈谈中国学生通常是怎样解决大学费用的。 主要途径:1.父母资助;2.自己打工挣钱;3.申请贷款读书,毕业后归还。 个人打算:1.父母承担学费;2.自己业余打工,贴补衣食并获取工作经验。 参考词汇:学费tuition 申请贷款apply for loans Nowadays college students don’t receive money from the government,so______________________.
- C One answer to the question of land shortage was suggested by an organization some years ago. A city was to be built at sea, housing 30,000 people. The suggestion was to shape the city like a harbor (港口). The outer wall of the harbor would stand on steel columns resting on the sea bed. Naturally this could only be where the water was fairly shallow. The people would like to live in flats in the fifty-metre high outer wall. The flats would be all face inwards, and would be made of concrete (混凝土) and glass. The glass would be specialy made and colored to control the heat and strong light from the sun. The planners called this man-made harbor would be calm. It would be floating islands carrying more building; a hospital, two theaters, museums, an art exhibition hall and a church. One of the islands would be a special factory to take the salt out of sea water and turn it into fresh water. People living in the city could move around on small boats driven by electricity, so there would be no air pollution from the burning of gas. There would be platforms outside the man wall for ships bringing supplies. People could also travel to the mainland by motorboat or water plane. The suggestion made by the organization is to solve the problem that ______.
- B型题 胃火炽盛可见( )
- 关于人胎盘生乳素的叙述,哪项是正确的
- 案例分析题阅读下列材料,并根据材料回答问题:【材料一】2005年7月,德国联邦总统霍斯特·克勒通过电视向全国宣布解散本届联邦议会,从而为提前大选打开了大门。接着,联邦议院议长沃尔夫冈·蒂尔泽发表讲话,表示“以尊敬的心情”获悉了总统解散议会的决定。克勒总统说,鉴于德国目前的“严重处境”和“德国面临的巨大任务”,他做出了这一决定。联邦政府必须拥有支持其工作的可靠多数,而现在情况并非如此。总统说,他完全理解许多人对解散议会、重开大选的做法是否符合基本法所提出的疑问,他本人对此致以深切的敬意。他深入地研究了联邦总理施罗德的声明后,认为重开大选是为人民谋福祉的最佳途径。总理施罗德欢迎总统自主做出的决定,他指出,他提出提前举行大选的建议在社会上得到了广泛的支持。他深信,他领导下的联邦政府所推行的改革是正确的,他将以这样的理念作为候选人参加今年秋天的大选。【材料二】丹麦议会规定,每年10月第一个星期二中午起,至次年10月第一个星期二为一个“议会年度”,中间有两次休会时间。日本国会常年会一年一次,一般在每年12月中旬召开,会期为150天。法国规定,国民议会和参议院常会每年召开两次,一次从10月2日开始,会期为80天,另一次从4月开始,会期为90天。【材料三】2008年10月8日乌克兰总统维克托·尤先科宣布解散议会,提前举行选举。一些政治分析师说,提前选举不会改变基本政治力量对比,选举后政局混乱可能继续。尤先科没有公布选举日期。宪法规定,议会解散后60天内举行选举。这将是乌克兰自2004年以来第三次议会选举。乌克兰议会采取一院制,由450名议员组成,任期4年。本届议会为第6届,2007年9月选举产生。问题: 西方议会的会议召开方式有哪些。
- 关于妊娠的生理变化,哪项是正确的
- 简答题 总统制国家总统的权力主要来自哪四个方面。
- 关于骨盆径线的叙述,下列哪项是错误的
- 论述题 试述中世纪欧洲封建君主制的演变过程。
- 简答题 简述与普通法院相比宪法法院在行使司法审查权方面的特点。
- 阅读下面短文,从短文后所给各题的四个选项(A、B、C、D)中选出能填入相应空白处的最佳选项。 Martin Luther King Jr. was born in Georgia in 1929. When was (36) a boy Martin learned that his (37) , the black Americans, were (38) treated differently from most of (39) fellow Americans. Many could not attend good schools, (40) good jobs, or live in nice houses because of the color of their (41) . Martin knew that in a free country this was (42) . He wanted to help his black brothers, (43) he decided to go to school and 44 a minister. He became a pastor (牧师) in Montgomery, Alabama. This is (45) Martin Luther King’s "peaceful fight" first began. Dr. King worked (46) equality in other cities. He knew that the (47) way people could win their rights was to remain peaceful, (48) in face of danger. Dr. King won the Nobel Peace Prize in 1964 for his achievements and (49) . The whole nation (50) the terrible event that (51) on April 4, 1968, in Memphis, Tennessee. Martin Luther King Jr. was (52) . The man who had preached (倡导) nonviolence (非力) died (53) . But Dr. King’s dream can never (54) . Many Americans are still (55) to make that dream come true.
- 关于胎儿在子宫内的姿势,哪项是错误的
- 关于妊娠期母体的变化,哪项是正确的
- 关于胎儿附属物的构成,哪项是错误的
- 简答题 同等级君主制相比,专制君主制有哪些特点。
- 关于妊娠期子宫的变化,哪项是正确的
- 诊断早孕的辅助检查方法首选
- What did the man put up on his wall yesterday
- B型题 2001年公布的第二批国家非处方药中有中成药( )
- What has caused the trouble
- 某企业拥有一幢三层的办公楼,原值6000万元,1/3以每月15万元的租金额出租给其他单位使用,2009年4月底,原租户的租期到期,该企业将该幢办公楼进行改建,更换楼内电梯,将原值80万元的电梯更换为120万元的新电梯,为该楼安装了300万元的智能化楼宇设施,这些改建工程于7月底完工,该企业所在人民政府规定房产原值减除比例为30%,该企业2009年应纳房产税( )万元。
- 阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项。A In ancient (古代) time the most important examinations were spoken, not written. In the schools of ancient Greece and Rome, testing usually consisted of saying poetry aloud or giving speeches. In the European universities of the Middle Ages, students who were working for advanced degrees had to discuss questions in their field of study of the subject. This custom exists today as part of the work of testing candidates (候选人) for a master’s or doctor’s degree. Generally, however, modern examinations are written. Two types of tests are commonly used in modern schools. The first type is sometimes called an objective (客观性) test, it is intended to deal with facts, not personal opinions. To make up an objective test, the teacher writes a series of questions, each of which has only one correct answer. Along with each question the teacher writes the correct answer and also three statements that look like answers to students who have not learned the material properly. The student has just one task: he must recognize the correct answer and copy its letter or number on his examination paper. For testing a student’s memory of facts and details, the objective test has advantages. It can find out a great deal about the student’s range of knowledge. For testing some kinds of learning, however, such a test is not very satisfactory. A lucky student may guess the correct answer without really knowing the material. The passage is mainly about ______.
- B型题 大腹皮、生槟榔在处方并开中的处方药名为( )
- B型题 砂仁、蔻仁在处方并开中的处方药名为( )
- E More than 6000 children were expelled (开除) from US schools last year for bringing guns and bombs to school, the US Department of Education said on May 8. The department gave a report to the expulsions (开除) as saying handguns accounted for 58 percent of the 6093 expulsions in 1996—1997, against 7 percent for rifles (步枪) or shotguns and 35 percent for other types of firearms. "The report is a clear sign that our nation’s public schools are cracking down (严惩) on students who bring guns to school," Education Secretary Richard Riley said in a statement. "We need to be tough-minded about keeping guns out of our schools and do everything to keep our children safe." In March 1997, an 11 years old boy and 13 years old boy using handguns and rifles shot dead four children and a teacher at a school in Jonesboro, Arkansas. In October, two were killed and seven wounded in a shooting at a Mississippi school. Two months later, a 14 years old boy killed three high school students and wounded five in Dasucah, Kentucky. Most of the expulsions, 56 percent, were from high school, which have students from about age 13. Thirty-four percent were from junior high school and 9 percent were from elementary schools, the report said. From this passage we know that ______.
- 听下面5段对等方面或独白。每段对话或独白后有几个小题,从题中所给的A、B、C三个选项中选出最佳选项,并标在试卷的相应位置。听每段对话或独白前, 你将有5秒钟的时间阅读各个小题。听完后,各小题将给出5秒钟的作答时间。每段对话或独白读两遍。 What’s the first name of the man they are talking about
- B型题 2002年公布的第三批国家非处方药中有中成药( )
- B型题 如医务人员发现药品引起的可疑不良反应,应及时报告给( )
- 下列哪项是胎儿循环系统的特点
- 关于胎盘生乳素(HPL)的叙述,哪项是正确的
- C One answer to the question of land shortage was suggested by an organization some years ago. A city was to be built at sea, housing 30,000 people. The suggestion was to shape the city like a harbor (港口). The outer wall of the harbor would stand on steel columns resting on the sea bed. Naturally this could only be where the water was fairly shallow. The people would like to live in flats in the fifty-metre high outer wall. The flats would be all face inwards, and would be made of concrete (混凝土) and glass. The glass would be specialy made and colored to control the heat and strong light from the sun. The planners called this man-made harbor would be calm. It would be floating islands carrying more building; a hospital, two theaters, museums, an art exhibition hall and a church. One of the islands would be a special factory to take the salt out of sea water and turn it into fresh water. People living in the city could move around on small boats driven by electricity, so there would be no air pollution from the burning of gas. There would be platforms outside the man wall for ships bringing supplies. People could also travel to the mainland by motorboat or water plane. What was suggested about the construction of a new city at sea
- 听下面5段对等方面或独白。每段对话或独白后有几个小题,从题中所给的A、B、C三个选项中选出最佳选项,并标在试卷的相应位置。听每段对话或独白前, 你将有5秒钟的时间阅读各个小题。听完后,各小题将给出5秒钟的作答时间。每段对话或独白读两遍。 What are the man and the woman talking about
- 案例分析题阅读下列材料,并根据材料回答问题:【材料一】2005年7月,德国联邦总统霍斯特·克勒通过电视向全国宣布解散本届联邦议会,从而为提前大选打开了大门。接着,联邦议院议长沃尔夫冈·蒂尔泽发表讲话,表示“以尊敬的心情”获悉了总统解散议会的决定。克勒总统说,鉴于德国目前的“严重处境”和“德国面临的巨大任务”,他做出了这一决定。联邦政府必须拥有支持其工作的可靠多数,而现在情况并非如此。总统说,他完全理解许多人对解散议会、重开大选的做法是否符合基本法所提出的疑问,他本人对此致以深切的敬意。他深入地研究了联邦总理施罗德的声明后,认为重开大选是为人民谋福祉的最佳途径。总理施罗德欢迎总统自主做出的决定,他指出,他提出提前举行大选的建议在社会上得到了广泛的支持。他深信,他领导下的联邦政府所推行的改革是正确的,他将以这样的理念作为候选人参加今年秋天的大选。【材料二】丹麦议会规定,每年10月第一个星期二中午起,至次年10月第一个星期二为一个“议会年度”,中间有两次休会时间。日本国会常年会一年一次,一般在每年12月中旬召开,会期为150天。法国规定,国民议会和参议院常会每年召开两次,一次从10月2日开始,会期为80天,另一次从4月开始,会期为90天。【材料三】2008年10月8日乌克兰总统维克托·尤先科宣布解散议会,提前举行选举。一些政治分析师说,提前选举不会改变基本政治力量对比,选举后政局混乱可能继续。尤先科没有公布选举日期。宪法规定,议会解散后60天内举行选举。这将是乌克兰自2004年以来第三次议会选举。乌克兰议会采取一院制,由450名议员组成,任期4年。本届议会为第6届,2007年9月选举产生。问题: 西方国家议会解散的原因有哪些。
- 远华公司系上市公司,属于增值税一般纳税企业,适用的增值税税率为17%,适用的所得税税率为25%,所得税采用资产负债表债务法核算。远华公司对于应收款项计提坏账准备的比例确定为10%。根据税法规定,企业计提的坏账准备在发生实质性损失前不允许税前扣除。不考虑除增值税、所得税以外的其他相关税费。远华公司按当年实现净利润的10%提取法定盈余公积。 远华公司2008年度所得税汇算清缴于2009年3月8日完成,在此之前发生的2008年度纳税调整事项,均可进行纳税调整。远华公司2008年度财务报告于2009年4月18日经董事会批准对外报出。 2009年1月1日至4月18日,远华公司发生如下交易或事项; (1)1月5日,远华公司收到甲公司退回的2008年购入的一批商品,以及税务机关开具的进货退出证明单。由于该批产品质量存在一些问题,远华公司同意了甲公司的退货要求,并向甲公司开具红字增值税专用发票。该批商品的销售价格 (不含增值税)为100万元,增值税额为17万元,销售成本为80万元。假定远华公司销售该批商品时,销售价格是公允的,也符合收入确认条件。至2009年1月5日,该批商品的应收账款尚未收回。 (2)1月23日,经法院一审判决,远华公司需要赔偿乙公司经济损失为115万元,支付诉讼费用 5万元,远华公司不再上诉,并且赔偿款和诉讼费用已经支付。 该项业务是远华公司和乙公司签订的供销合同,合同约定,远华公司需要在2008年10月销售一批商品给乙公司,但是远华公司到期未发货,致使乙公司发生重大损失,乙公司提起诉讼,至 12月31日,法院尚未判决,远华公司预计很可能败诉,如果败诉估计赔偿金额为95万元,并承担诉讼费5万元,当时确认了预计负债100万元。 (3)1月30日,远华公司办公楼因电线短路引发火灾,造成办公楼严重损坏,直接经济损失为 100万元。 (4)2月10日,远华公司发现2008年漏记某项无形资产的摊销费用180万元,金额较大,该项无形资产用于管理部门。假定税法允许调整应交所得税。 (5)2月20日远华公司发现,2008年11月2日,远华公司与丙公司签订大型设备的销售合同并负责安装,合同规定,远华公司向丙公司销售两台大型设备,售价为每台500万元,成本为360万元,并负责安装,且安装是销售的重要组成部分,远华公司已开具增值税专用发票并已收到丙公司通过银行支付的上述款项,设备已发出,预计在2009年5月30日安装完毕。根据税法规定,该事项需要交纳所得税。则远华公司在 2008年11月2日的账务处理为:借:银行存款 1 170 贷:主营业务收入 1 000 应交税费—应交增值税(销项税额) 170借:主营业务成本 720 贷:库存商品 720 (6)3月6日,远华公司获知丁公司被法院依法宣告破产,预计应收丁公司账款300万元(含增值税)收回的可能性极小,应按全额计提坏账准备。远华公司在2008年12月31日已被告知丁公司资金周转困难无法按期偿还债务,因而按应收丁公司账款余额的50%计提了坏账准备。 (7)3月20日,远华公司处置了其子公司,获得投资收益为210万元。 (8)3月31日,远华公司发现,在2008年12月 31日的时候,错误的将可供出售金融资产的公允价值变动计入了公允价值变动损益,2008年公允价值变动收益的金额为80万元。 (9)4月10日,远华公司为了筹集资金,发行可转换公司债券500万元。 要求: (1)指出远华公司发生的上述事项中哪些属于调整事项; (2)对于远华公司的调整事项,编制有关调整分录; (3)说明远华公司2008年12月31日财务报表相关项目的调整金额。 (“应交税费”科目要求写出明细科目及专栏名称,“利润分配”科目要求写出明细科目;答案中的金额单位用万元表示,结果保留两位小数)
- B1型题 遗尿夜梦多者,宜加用( )
- 出口报价CIF London USD5,000 per M/T less 2%Discount,试计算折扣金额及扣除后的净价额
- B型题 1999年公布的第一批国家非处方药目录中有中成药( )
- B型题 胃阴不足可见( )
- B型题 2003年公布的第四批国家非处方药目录(二)中有中成药( )
- B型题 如个人发现药品引起的可疑不良反应,应及时报告给( )
- 是否为离岸价的关键是指风险转移在离岸还是到岸。 ( )
- B型题 如生产厂家发现药品引起的可疑不良反应,应及时报告给( )
- 第一节听下面5段对话,每段对话后有一个小题,从题中所给的A、B、C三个选项选出最佳选项,并标在试卷的相应位置。听完每段对话后,你都有10秒钟的时间来回答有关小题和阅读下一小题。每段对话仅读一遍。 What are the two speakers doing
- 下列哪项是胎儿血液含氧量最低的血管
- 运费栏目用于成交价格中不包含运费的进口货物或成交价格中包含运费的出口货物。 ( )
- 某女,28岁,产后泌乳量少质稀,乳房柔软无胀感,面色苍白,神疲乏力,舌淡,苔薄白,脉细。除乳根、膻中、少泽外,应加取( )
- B型题 少气懒言,乏力自汗,面色苍白或萎黄,心悸失眠,舌淡,脉细弱者为 ( )
- B1型题 遗尿肾阳虚者,宜加用( )
- B1型题 血瘀型崩漏,宜加用( )
- B型题 三棱、莪术在处方并开中的处方药名为( )
- B1型题 痛经出现腹胀者,宜加用( )
- B1型题 针灸治疗崩漏虚证应选取( )
- 某女,24岁,经血不止15天,下血量多,色红,气味臭秽,口干喜饮,舌红苔黄,脉滑数。治疗取穴是( )
- “每个共产党员须知,中国共产党领导的整个中国革命运动,是包括民主主义革命和社会主义革命两个阶段在内的全部革命运动……”摘自毛泽东《中国革命和中国共产党》根据毛泽东的论述,回答下列问题;(1)为什么说新民主主义革命是新式的特殊的资产阶级革命(2)怎么理解无产阶级领导的却是“资产阶级革命”(3)毛泽东说的“全部革命运动”包括哪“两个阶段”,“两个阶段”是什么关系
- 胎盘不合成下列哪种激素
1今日累计人数
1在线人数