试题与答案

溶菌酶是破碎细菌细胞的有效方法,但有些细菌的芽孢对溶菌酶不敏感,应该如何处理

题型:问答题

题目:

溶菌酶是破碎细菌细胞的有效方法,但有些细菌的芽孢对溶菌酶不敏感,应该如何处理

答案:

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1.B  2.A  3.B  4.C  5.C

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题型:阅读理解

Many cities around the world today are heavily polluted. Products (产品) arc not produced in a "green" way and people haven’t realized the importance of buying and using environmentally-friendly products. These lead to the pollution problem. One result is that millions of tons of waste like glass, paper and plastics is produced (生产). The waste problem is difficult to deal with.

However, today, more and more people are choosing “green” and expecting that the products they buy should be safe for the environment. Before they buy a product, they ask questions like these: “Will this soap be bad for the environment” “Can this metal container be reused or can it only be used once?”

Over 20,000 people took part in a web survey (调查) on buying environmentally-friendly products. Among them, 8129 people say that they now consider the environmental safety of a product before they buy it. That is to say, companies must change the way they make and sell their products to make sure that the products are “green”.

A few years ago, it was impossible to find green products in supermarkets, but now there are hundreds. Some supermarket products carry labels to show that they are green. Some companies have made the clean and safe products their main selling point in advertisements.

The growing need for a safer and cleaner environment is making companies rethink how they do business. The public will no longer accept the old idea of “buy it, use it, throw it away, and forget it”. As a result, the companies have to take action.

小题1:Is it easy to deal with the waste problem?

小题2:What do more and more people consider before they buy products?

小题3:In the survey, how many people prefer green products in the supermarket now?

小题4:Is it possible or impossible to get green products in the supermarket now?

小题5:Why do the companies have to rethink how to do business and take action?

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题型:问答题

2010年甲公司的利润总额为5 000 000元,适用的所得税税率为25%,当年发生的有关交易和事项中,会计处理与税务处理存在的差异如下:(1)支付违法经营罚款100 000元。(2)取得国债利息收入50 000元。(3)年末计提了300 000元的存货跌价准备。(4)当年取得某项无形资产,成本为5 000 000元,甲公司将其作为使用寿命不确定的无形资产不进行摊销,年末该无形资产未发生减值。按税法规定,该无形资产当年摊销额为1 000 000元。(5)年末预提了因销售商品承诺提供1年的保修费400 000元。按照税法规定,与产品售后服务相关的费用在实际发生时允许扣除。要求:

计算递延所得税资产和递延所得税负债。

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