题目内容

Task 1Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 to 40. For each question or statement there are 4 choices marked A, B, C and D. You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center. For years and years people have been saying that the railways are dead. "We can do without railways" people say, as if motorcars and planes made the railways unnecessary. We all keep hearing that trains are slow, that they lose money, that they’re dying. But this is far from the truth. In these days of expensive oil, the railways have become highly competitive with motorcars and planes. If you want to carry people or goods from place to place, they’re cheaper than planes. And they have much in common with planes. A plane goes in a strange line and so does a railway. What is more, it takes you from the heart of a city into the heart of another. It doesn’t leave you as a plane does, miles and miles from the city center. It doesn’t hold you up as a car does, in endless traffic jams. And a single train can carry goods which no plane or motorcar could ever do. Far from being dead, the railways are very much alive. Modern railway lines give you a smooth, untroubled journey. Where else can you eat well, sleep in comfort, feel safe and enjoy the scene while you are traveling at speed at the same time And we are only at the beginning. For we have just entered the age of super-fast trains, traveling at 150 miles an hour and more. Soon we will be wondering why we spent so much on motorways we can’t use because we have not enough money to buy the oil and planes we can’t fly in for the same reason. The writer’s idea seems to be that ______ .

A. we can do without railways
B. trains have much in common with motorcars and planes
C. motorcars and planes are not as good as trains
D. trains are as good as motorcars and planes

查看答案
更多问题

某纺织品生产企业2005年度有关经营情况如下:(1)内销产品销售收入2000万元,出口产品销售收入3000万元;(2)12月份,以使用不久的一辆公允价值47万元的进口小轿车(固定资产)清偿应付账款50万元,公允价值愈债务的差额债权人不再追要。小轿车原值50万元,已提取了折旧20%;清偿债务时企业直接以50万元分别冲减了应付账款和固定资产原值;(3)外购原材料取得防伪税控系统开具的增值税专用发票,注明价款3500万元、增值税595万元;接受某公司捐赠货物一批,取得防伪税控系统开具的增值税专用发票,注明价款50万元、增值税8.5万元;(4)全年应扣除的销售(经营)成本4300万元(未含不能抵扣的增值税),发生的与生产经营相关的业务招待费70万元、技术开发费60万元(2004年的技术开发费50万元);经批准向本企业职工借款300万元用于生产经营,借用期限半年,支付了利息费用24万元(同期银行贷款利率为5%);(5)通过当地政府机关向贫困山区捐赠自产产品一批,成本价20万元,市场销售价格23万元。企业核算时按成本价格直接冲减了库存商品,按市场价格计算的增值税销项税额3.9l万元与成本价合计23.9l万元计入了“营业外支出”账户;(6)从境外分支机构取得税后收益40万元,在境外已缴纳了20%的公司所得税。(注:增值税退税率13%)要求:按下列顺序回答问题,每问均为共计金额:(1)计算2005年出口货物应退的增值税;(2)计算清偿债务资产的应纳税所得额;(3)计算2005年缴纳企业所得税的应税收入总额;(4)计算2005年所得税前应扣除的业务招待费;(5)计算2005年所得税前应扣除的利息费用和技术开发费;(6)计算2005年所得税前应扣除的捐赠支出;(7)计算该企业2005年度应缴纳的企业所得税总税额;(8)计算该企业2005年度汇算清缴实纳税额。

四、定义判断每道题中都给出了一个概念的定义,请你根据这个定义,从四个备选的事物或行为中选出一个最为符合或最不符合该定义的典型事物或行为。注意:在这项测验中,本定义被假定为正确的、不容置疑的。 佣金,是指经纪人、代理商等中间人完成受委托事项后,由委托人向其支付的报酬。 下列选项中,属于佣金的是( )

A. 某啤酒经销商,获取出厂价和批发价之间的10元差额
B. 小王是某公司职员,公司每月付他2000元工资
C. 某超市供销某品牌香烟,烟厂付超市10%的报酬
D. 经王某介绍,小李做成一笔大生意,为答谢王某,小李送上5千元红包

Questions 9 to 10 are based on the following news. At the end of the news item, you will be given 10 seconds to answer each question.Now listen to the news. The audio-tape was shown on TV on ______.

A. Tuesday
B. Wednesday
C. Thursday
D. Friday

四、定义判断每道题中都给出了一个概念的定义,请你根据这个定义,从四个备选的事物或行为中选出一个最为符合或最不符合该定义的典型事物或行为。注意:在这项测验中,本定义被假定为正确的、不容置疑的。 居民消费是指直接为居民个人消费的物质和劳务产品价值总量,包括个人生活中的食品、衣着等物质性消费,也包括各种劳务性消费。 根据以上定义,下列属于居民消费的是( )

A. 企业购买的原材料
B. 政府购买图书仪器
C. 家庭购买的文教用品
D. 学校购买的文教用品

答案查题题库