试题与答案

顺次连接等腰梯形各边中点所得的四边形一定是( ) A.等腰梯形 B.矩形 C.菱形 D.

题型:选择题

题目:

顺次连接等腰梯形各边中点所得的四边形一定是(  )
A.等腰梯形B.矩形C.菱形D.正方形

答案:

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The basic story is very old indeed and familiar to most of us. The heroine, Cinderella, is treated cruelly by her stepmother and mocked by her two ugly stepsisters. And even though her father loves her, she can’t tell him how unhappy she is because her stepmother has bewitched him. One day Cinderella’s stepmother and stepsisters are invited to a ball at the royal palace. Cinderella is told she cannot go and is understandably very unhappy. However, her fairy godmother comes to the rescue and, waving her magic wand, produces some beautiful clothes for Cinderella as well as a carriage to convey her to the ball. There, she dances with the handsome prince, who falls in love with her…
Just a sweet, pretty tale Not in the view of Ellen Macintosh, who has written extensively about fairy tales. "This story features the stock, two-dimensional characters of most fairy tales, and little character development is attempted," she says. Indeed, although her comment does make one wonder why simplicity of this sort should be out of place in a story for children. Be that as it may, Ellen’s main problem is with what the story implies. "Instead of standing up to her cruel stepmother and absurd stepsisters, Cinderella just waits for a fairy godmother to appear and solve her problem. But wouldn’t you want a daughter of yours to show more spirit "
The story is enduring, whatever its shortcomings, and it doesn’t take much in the way of analytical skills to see its influence on a number of recent Hollywood productions, all aimed at girls aged five to fifteen. In these versions for the silver screen, the Cinderella character no longer has to clean the house and has no siblings to make her life a misery, though she persists in not showing much backbone. The character of the rich and handsome stranger, however, is retained, and in some cases really is a prince. The role of the fairy godmother is often played by coincidence or sheer luck; we live in an enlightened age when even very young children might reject the notion of fairies. The wicked stepmother may be transformed into a villain of some sort. In the majority of film versions, the heroine has a profession and is even permitted to continue working after marrying her prince — this is the twenty — first century, after all.
Doesn’t the success of these films indicate that the story has relevance to children even today "Yes," admits Ellen, who sees its message as being rooted in a fundamental childhood desire for love and attention. "Most children experience a sense of inner loneliness as they are growing up and empathies with the protagonist who faces some sort of test or challenge. This can be seen in the original story of Cinderella, where the fairy godmother tells the heroine that she must learn to be gracious and confident if she is to go to the ball. She has to grow spiritually, and by maturing, she becomes attractive to the prince, thus ensuring that the ending of the story will be happy." "In the later versions, this element is missing," says Ellen, "and the theme of the story is simply that a girl’s role in life is to be more beautiful than other little girls so that she can carry off the prize: the handsome prince. Is this really what we want girls to grow up believing "

According to the passage, modern variants on the story generally ______.

A.(A) portray Cinderella as a successful professional

B.(B) imply that Cinderella will become a real princess

C.(C) reflect children’s beliefs and aspirations

D.(D) make concessions to modern women’s lives

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题型:问答题

2010年1月1日,风华股份有限公司(本题下称风华公司)以2100万元购入兰育股份有限公司(本题下称兰育公司)70%的股权(不考虑相关税费)。购入当日,兰育公司的股东权益总额为3000万元(可辨认净资产公允价值与账面价值相等),其中股本为1000万元,资本公积为2000万元。风华公司对购入的兰育公司股权作为长期股权投资核算。风华公司和兰育公司均按净利润的10%提取法定盈余公积,按净利润的5%提取任意盈余公积。所得税税率25%。
2010年至2012年风华公司与兰育公司之间发生的交易或事项如下:
(1)2010年1月1日前,风华公司和兰育公司未发生往来业务,2010年至2012年风华公司对兰育公司的应收账款未确认坏账损失。风华公司按应收账款余额的5%计提坏账准备,2010年12月31日、2011年12月31日和2012年12月31日风华公司应收兰育公司账款的余额分别为100万元、120万元和80万元。
(2)2010年6月30日,风华公司以1170万元(含增值税)的价格从兰育公司购入一台不需安装的管理用设备,当即投入使用。该设备系兰育公司生产,其生产成本为744万元。风华公司预计该设备尚可使用8年,预计净残值为零,风华公司另支付途中运费和保险费30万元。采用年限平均法计提折旧。双方适用的增值税税率均为17%。
2012年3月20日,风华公司将从兰育公司购入的管理用设备以1300万元的价格对外出售,同时发生清理费用40万元。
(3)2010年,风华公司向兰育公司销售A产品200台,每台售价8万元,价款已收存银行。A产品每台成本5万元,未计提存货跌价准备。2010年,兰育公司从风华公司购入的A产品对外售出120台,其余部分形成期末存货。
2010年年末,兰育公司进行存货检查时发现,因市价下跌,库存A产品的可变现净值下降至320万元。兰育公司按单个存货项目计提存货跌价准备;存货跌价准备在结转销售成本时结转。
2011年,风华公司向兰育公司销售B产品100台,每台售价10万元,价款已收存银行。B产品每台成本8万元,未计提存货跌价准备。2011年,兰育公司对外售出A产品50台、B产品80台,其余部分形成期末存货。
2011年年末,兰育公司进行存货检查时发现,因市价持续下跌,库存A产品和B产品可变现净值分别下降至90万元和180万元。
2012年,兰育公司将从风华公司购入的B产品全部对外售出,购入的A产品对外售出 15台,其余A产品15台形成期末存货。
2012年年末,兰育公司进行存货检查时发现,因市价回升,库存A产品的可变现净值上升至90万元。
(4)2010年9月1日,风华公司将一项专利权出售给兰育公司,售价为160万元,应交营业税8万元。出售时该专利权的账面余额为100万元,未计提减值准备。兰育公司购入后按5年摊销。
2012年10月31日,兰育公司将上述专利权出售给集团外部单位,实收款项150万元,应交营业税7.5万元。
(5)2010年度,兰育公司实现净利润300万元;2011年度,兰育公司实现净利润320万元;2012年度,兰育公司实现净利润400万元。
其他有关资料如下:
(1)除兰育公司外,风华公司没有其他纳入合并范围的子公司;
(2)除特别注明外,风华公司与兰育公司之间的产品销售价格均为不含增值税额的公允价格;
(3)风华公司与兰育公司之间未发生除上述交易之外的内部交易;
(4)兰育公司除实现净利润外,无影响所有者权益变动的交易或事项;
(5)以上交易或事项均具有重大影响;
(6)税法规定,存货以其历史成本作为计税基础。
要求:根据上述资料,编制2010年、2011年和2012年有关合并财务报表业务的抵消分录。(不考虑内部存货交易以外的其他内部交易产生的递延所得税)

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