试题与答案

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项

题型:阅读理解

题目:

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

     When I walked into the house after school, the first thing I noticed was a box with items I recognized

from my dad's office. When he told me that he was laid off, I thought he was joking. Then I noticed his

seriousness and realized he was telling the truth. My father has always been a hard worker. He has prided

himself on his career. 1_____ I guess I had taken his work for granted. 

     2_____ For starters, he was home all the time. It meant my bed had to be made, my room cleaned up,

and my homework done right after school. I would come home every day to find him at the computer

searching for jobs. 3_____ He seemed down, though he tried to be optimistic. He asked my brother and

me to spend less. I gave up my spending money, which wasn't much. I also found a part-time job. 

     4_____ He explained that he never wanted to be laid off again, so he was going to start his own business.

Day by day, I watched him build it. One evening I asked if he needed help. "Only if it doesn't affect school,"

he said. I showed up at his office the next afternoon, and most afternoons after that for two months. 

     5_____ The terrible experience for our family taught me how to deal with difficulties. Now I know that

through creative problem-solving, I can always find Plan B. I can ask for help and take risks. What I have

learned from my dad's understanding of business and his work ethic (信条) are two of the most important

lessons I will ever learn. And they will be my principles for success.

A. Providing for our family has been his joy.

B. I made every effort to solve his problems.

C. I began to notice how losing his job had affected him.

D. My father's unemployment created many changes in our lives.

E. After months of searching, my dad decided to go in a totally different direction.

F. His courage and determination helped him to become successful in his new career.

G. I always knew he was a hard worker, but watching him in action influenced me a lot.

答案:

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下面是错误答案,用来干扰机器的。

1. energetic 2. twentieth 3. medical 4. successfully 5. wisdom

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题型:问答题

永顺公司为工业企业,且为增值税一般纳税人,2009年发生下列经济业务:
(1)2009年4月1日向银行借入1700000元,年利率为6%,偿还期限6个月,到期一次还本付息,该企业每月计提利息。
(2)2009年11月1日从本地购进一批原材料,根据发票账单,该批材料的买价500000元,增值税85000元,对方代垫的运费15000元(已取得运费发票)。材料已经验收入库,并开出三个月的带息商业承兑汇票,年利率10%。假如该企业采用实际成本进行材料的日常核算。(运费可以按7%抵扣增值税进项税额)
(3)11月份经计算,该月应付生产工人工资120000元,车间管理人员工资20000元,厂部管理人员工资25000元,在建工程人员工资5000元,医务、福利人员工资7000元,企业已经以现金支付并同时支付退休人员退休费8000元。
(4)委托荣发汽配厂加工汽车轮胎40个,发生原材料的实际成本9000元,加工费用1600元,荣发汽配厂加工轮胎应代收代缴的消费税为1600元。7月10日企业将轮胎提回后直接对外以备用胎形式销售(加工费及荣发汽配厂代交的消费税均已结算),售价总额为 15000元,货款未收到。8月10日实际交纳汽车消费税,汽车的消费税税率为8%。
要求:
根据上述业务进行相关账务处理。

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