题目内容

正源公司系上市公司，属于增值税一般纳税企业，适用的增值税率为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。除特别说明外，正源公司采用账龄分析法计提坏账准备，3个月以内账龄的应收款项计提坏账准备的比例为5‰。不考虑除增值税、所得税以外的其他相关税费。正源公司按当年实现净利润的10%提取法定盈余公积。
正源公司2009年度所得税汇算清缴于2010年2月28日完成，在此之前发生的2009年度纳税调整事项，均可进行纳税调整。正源公司2009年度财务报告于2010年3月31日经董事会批准对外报出。
2010年1月1日至3月31日，正源公司发生如下交易或事项；
(1)1月14日，正源公司收到乙公司退回的2009年10月4日从其购入的一批商品，以及税务机关开具的进货退出证明单。当日，正源公司向乙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200万元，增值税为34万元，销售成本为185万元。假定正源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2010年1月 14日，该批商品的应收账款尚未收回。
(2)正源公司与甲公司签订供销合同，合同规定正源公司在2009年7月供应给甲公司一批物资，由于正源公司未能按照合同发货，致使甲公司发生重大经济损失。2009年12月，甲公司通过法律程序要求正源公司赔偿经济损失200万元，该诉讼案在12月31日尚未判决，正源公司已确认预计负债100万元。2010年2月8日，经法院一审判决，正源公司需要赔偿甲公司经济损失140万元，正源公司不再上诉，并且赔偿款已经支付。按照税法规定，上述诉讼所确认的损失在实际发生时允许从应纳税所得额中扣除。
(3)2月26日，正源公司获知丙公司被法院依法宣告破产，预计应收丙公司账款250万元 (含增值税)收回的可能性极小，应按全额计提坏账准备。正源公司在2009年12月31日已被告知丙公司资金周转困难无法按期偿还债务，因而按应收丙公司账款余额的50%计提了坏账准备。
正源公司发生的上述事项中属于调整事项的是()。

A. -1

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B: She may fail along that line. Let's try to talk some sense into her.
What are the speakers probably going to do？

A. To persuade Mary to spend more time on her lessons.
B. To help Mary to prepare for the upcoming concert.
C. To talk with Mary about going to the concert.
D. To ask Mary to stop worrying about the exam.

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By cancelling the debts owed to her, Britain intends to ____ a similar scheme proposed by

A. reject
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听力原文：A: You know, I started out in civil engineering, then I switched to electronic engineering. But what really interests me is electronic music.
B: Well, that's a long way away from civil engineering.
Which of the following has the man never been interested in？

A. Electronic music.
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听力原文：In my opinion motivation, rather than intelligence, often decides how far a person can go in his career.
What does the statement mean？

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A. -1

B: She may fail along that line. Let's try to talk some sense into her.What are the speakers probably going to do？

By cancelling the debts owed to her, Britain intends to ____ a similar scheme proposed by

听力原文：A: You know, I started out in civil engineering, then I switched to electronic engineering. But what really interests me is electronic music.B: Well, that's a long way away from civil engineering.Which of the following has the man never been interested in？

听力原文：In my opinion motivation, rather than intelligence, often decides how far a person can go in his career.What does the statement mean？

B: She may fail along that line. Let's try to talk some sense into her.
What are the speakers probably going to do？

听力原文：A: You know, I started out in civil engineering, then I switched to electronic engineering. But what really interests me is electronic music.
B: Well, that's a long way away from civil engineering.
Which of the following has the man never been interested in？

听力原文：In my opinion motivation, rather than intelligence, often decides how far a person can go in his career.
What does the statement mean？