题目内容

甲公司2009年12月3日与乙公司签订产品销售合同。合同约定, 甲公司向乙公司销售A产品价款总额260000元(不含增值税),增值税税率为17%;乙公司应在甲公司发出产品后1个月内支付款项,乙公司收到A产品后3个月内如发现质量问题有权退货。销售A产品成本总额为200000元。甲公司于2009年12月10日发出A产品,并开具增值税专用发票。根据历史经验,甲公司估计A产品的退货率为30%,至2009年12月31日止,上述已销售的A产品尚未发生退回。按照税法规定,销货方于收到购货方提供的《开具红字增值税专用发

A. -4500
B. 0
C. 4500
D. -15000

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甲公司2009年3月25日购入乙公司股票20万股且划分为交易性金融资产核算,支付价款总额为175.52万元,其中包括支付的证券交易印花税0.17万元,支付手续费0.35万元。 4月10日,甲公司收到乙公司3月19日宣告派发的2008年度现金股利4万元。2009年6月 30日,乙公司股票收盘价为每股6.25元。2009年11月10日,甲公司将乙公司股票全部对外出售,价格为每股9.18元,支付证券交易印花税0.18万元,支付手续费0.36万元。甲公司 2009年度对乙公司股票投资应确认的投资收益为()

A. 7.54
B. 11.54
C. 12.59
D. 12.60

Section B
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文: It's common knowledge that music can have a powerful effect on our emotions. In fact, since the 1930s, music therapists have relied on music to calm patients and help control pain. Now psychologists are confirming that music can also help relieve depression and improve concentration. For instance, in a recent study, 50 surgeons were given some high-stressed math problems to solve. They were divided into three groups: one worked in silence, and in another, the surgeons listened to music of their choice on headphones; the third group listened to classical music chosen by the researchers. The results of the study may surprise you. The doctors who got to choose their own music experienced less stress and scored better than the others. One possible explanation is that listening to the music you like stimulates Alfa waves in the brain, increases heart rate and expands breathing. That helps to reduce stress and sharpen concentration. Other research suggests a second relationship between music and the brain: By examining the blood of students after they listened to a variety of classical music selections, researchers found that some students showed a large increase in endorphin, a natural pain reliever. This supports what music therapists have known for years: Music can help revitalize or calm the patient. Questions 26 to 29 are based on the passage you have just heard.
(27)

A. Workers on the platforms and trains were replaced by machines.
B. A completely automatic line was added to its network.
C. It became the first completely automatic railway in the world.
D. Its trains became manual-controlled.

听力原文:W: Hello. Holiday Hotel. May I help you?
M: Yes, I'd like to reserve a room for a couple on the 13th of September.
W: Okay. Let me check our books here for a moment. You want a room for a couple on the 13th of October, right?
M: No. It is September, not October.
W: OH, I'm sorry. Let me see here. Hmm.
M: Are you all booked that night?
W: Well, not yet. We do have one suite available, complete with a kitchenette and a sauna bath. And the view of the sea is great, too.
M: How much is that?
W: It's only $ 200 dollars, plus a 10% room tax.
M: (23) Oh, I'm afraid that's a little too expensive for me. Do you have a cheaper room available either on the 12th or 14th?
W: Well, would you like a smoking or a non-smoking room?
M: (22) The non-smoking one, please.
W: (24) Okay, we do have a few rooms available on the 12th; we're full on the 14th, unless you want a smoking room.
M: Well, how much is the non-smoking room on the 12th?
W: (25) 80 dollars, plus the 10% room tax.
M: Okay, that'll be fine. I'll take this one.
W: An right. Could I have your name, please?
M: Yes. Torn Delfino.
W: How do you spell your last name, Mr. Delfino?
M: D-E-L-F-I-N-O.
W: (24) Okay, Mr. Delfino, we look forward to seeing you on September 12th.
M: Okay. Goodbye.
(23)

A non-smoking room.
B. A smoking room.
C. A suite with a kitchen.
D. A room with a great view.

听力原文:M: Isn't it rather cold outside, Sally?
W: It is a bit, but I can't stand the terrible smoke inside. I'd rather stay here if you don't mind.
Q: Why does the woman want to stay outside?
(15)

A. Because she feels very hot in the room.
Because she wants to avoid meeting people.
C. Because she wants to smoke a cigarette outside.
D. Because she doesn't like the smell of smoke inside.

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