企业将自产的商品赠送他人，应视同销售计算增值税，借记"应付职工薪酬"科目，贷记"应交

阅读理解。

     Tom likes playing football.  He never does his homework after school. So he isn't good at his

lessons. His parents don't know about it. Yesterday after Miss King gave the school reports to the class,

she said, "Ask your parents to sign on them and bring them hack to me tomorrow. "

     Tom never wants his parents to sign on his reports. He was late for class this morning. Miss King

asked, "Why are you late today, Tom?"

     "Bad news and good news, Madam. "

     "Our house was on fire last night. "

     "I'm so sorry. Are you all right?"

      " Yes, thanks, this is the good news. My family ran out safely. But I forgot to bring my report out."

     "Is this the bad news? But your father was at my office just now. "

l.                , so he isn't good at his lessons.

A. Tom likes playing football

B. Tom is often late for school

C. Tom never does his homework

D. Tom never listens to his teacher in class

2. Tom isn't good at his lessons, so                .

A. he doesn't like-to go to school

B. he doesn't show his report to his parents

C. he often signs on his report

 D. he doesn't give his report to Miss King

3. Yesterday Miss King told the class                 .

A. not to be late for class

B. to take their reports home

C. to get up early in the morning

D. to ask their parents to sign on the reports

4. When Miss King said, "I'm so sorry. Are you all right?" She                .

A. felt sorry for Tom

B. felt angry with Tom

C. knew that Tom was telling a lie

D. knew that Tom was right

5. Which of the following is WRONG?

A. Tom has two pieces of news.

B. Tom is late for class today.

C. Miss King knew Tom told a lie.

D. Tom didn't show his report to his parents yesterday.

Man landed ______ the moon in 1969 ______ the first time. [ ]

A. on; for

B. to; at

C. in; for

D. from; at

会计信息质量的首要要求是( )。

A．明晰性原则

B．客观性原则

C．相关性原则

D．权责发生制原则

某厂生产的液化石油罐明示的安全使用期为5年，某消费者从购买新罐之日起用至第4年时该罐发生泄漏并造成火灾，下列说法正确的是哪些( )

A．消费者在火灾发生后3年提起诉讼，已超过诉讼时效

B．消费者在火灾发生后2年提起诉讼，虽未超过诉讼时效，但因超过了安全使用期，请求权丧失

C．消费者诉讼时效期间为自火灾发生后15年，因为请求权存续的期间为产品质量法规定的 10年加上某厂承诺的5年安全使用期

D．消费者诉讼时效期间为自火灾发生后20年，因为民法通则规定的最长诉讼时效期间为 20年

若某笔贷款的名义利率是7%，同期的市场通货膨胀率是3%，则该笔贷款的实际利率是（）

A．3% 

B．4% 

C．5% 

D．10%