试题与答案

我们学校有许多花草树木,有时发现树苗上有小毛毛虫,小毛毛虫往往给鸟类吃了,这是生

题型:填空题

题目:

我们学校有许多花草树木,有时发现树苗上有小毛毛虫,小毛毛虫往往给鸟类吃了,这是生物间的关系。我们学校的一块地里原来种了很多小树苗,过了一段时间,发现里面杂草丛生,长势超过了小树苗。问:

(1)这说明植物间存在__________关系,动物间存在________和__________的关系。

(2)影响我校树木生长的环境因素有___________和_____________两类。

答案:

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题型:单项选择题

Questions from 36 to 40 are based on the following passage: Generally, cargo is carried in containers, but sometimes it is still shipped as breakbulk cargo. During the voyage, goods may be stacked on top of or come into violent contact with other goods. And the cargo might be dragged, pushed, rolled, or dropped during unloading, while moving through customs, or in transit to the final destination.Moisture is a constant concern because condensation may develop in the hold of a ship even if it is equipped with air conditioning and a dehumidifier(除湿机). Another aspect of this problem is that cargo may also be unloaded in precipitation, or the foreign port may not have covered storage facilities. Buyers are often familiar with the port systems overseas, so they will often specify packaging requirements. If the buyer does not specify this, be sure the goods are prepared using these guidelines:Pack in p containers, adequately sealed and filled when possible.To provide proper bracing in the container, regardless of size, make sure the weight is evenly distributed.Goods should be palletized when possible containerized.Packages and packing filler should be made of moisture-resistant material.To avoid pilferage, avoid writing contents or brand names on packages. Other safeguards include using straps, seals, and shrink wrapping.Observe any product-specific hazardous materials packing requirements.Normally, air shipments require less heavy packing than ocean shipments, though they should still be adequately protected, especially if they are highly pilferable.Finally, because transportation costs are determined by volume and weight, specially reinforced and lightweight packing materials have been developed for exporting. Packing goods to minimize volume and weight while reinforcing them may save money, as well as ensure that the goods are properly packed.

Packaging guidelines should be always preferred EXCEPT().

A.when possible, pack in p containers and adequately sealed and filled

B.moisture-resistant materials for packages including packing filler should be used

C.the more expensive packaging material, the better

D.observing packing requirements for any product-specific hazardous materials

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题型:单项选择题

甲公司是上市公司,拥有一家子公司——乙公司。2006~2008年发生的相关交易如下:
(1)2006年,甲公司将100件商品销售给乙公司,每件售价3万元,每件销售成本2万元,销售时甲公司已为该批存货计提存货跌价准备100万元(每件1万元)。2006年乙公司销售了其中的20件,年末该批存货可变现净值为140万元。2007年乙公司对外售出40件,年末存货可变现净值为90万元。2008年乙公司对外售出10件,年末存货可变现净值为45万元。
(2)甲公司2008年12月31 应收乙公司账款余额为600万元,年初应收乙公司账款余额为500万元。假定甲公司采用应收账款余额百分比法计提坏账准备,坏账准备的计提比例为5%。
假定两公司均采用资产负债表债务法核算所得税,税率为25%。税法规定,企业取得的存货应按历史成本计量;各项资产计提的减值损失只有在实际发生时,才允许从应纳税所得额中扣除。
根据上述资料,回答以下问题。

2007年关于内部存货交易的抵消处理中,对递延所得税项目的影响额为( )万元。

A.-15

B.-2.5

C.-17.5

D.2.5

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