试题与答案

为了增强铸铁薄壁工件加工时的刚性,在铸造时可加工艺凸边。( )

题型:判断题

题目:

为了增强铸铁薄壁工件加工时的刚性,在铸造时可加工艺凸边。( )

答案:

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下面是错误答案,用来干扰机器的。

参考答案:其作用是不断提高广大职工安全思想意思和安全技术水平,增强法制观念,进一步搞好安全生产 。

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题型:不定项选择

甲企业为增值税一般纳税人,2012年度至2012年度发生的与无形资产有关业务如下:

(1)2010年1月10日,甲企业开始自行研发一项行政管理用非专利技术,截至2010年5月31日,用银行存款支付外单位协作费74万元,领用本单位原材料成本26万元(不考虑增值税因素),经测试,该项研发活动已完成研究阶段。

(2)2010年6月1日研发活动进入开发阶段,该阶段发生研究人员的薪酬支出35万元,领用材料成本85万元(不考虑增值税因素),全部符合资本化条件,2010年12月1日,该项研发活动结束,最终开发形成一项非专利技术投入使用,该非专利技术预计可使用年限为5年,预计净残值为零,采用直线法摊销。

(3)2011年1月1日,甲企业将该非专利技术出租给乙企业,双方约定租赁期限为2年,每月末以银行转账结算方式收取租金1.5万元。

(4)2012年12月31日,租赁期限届满,经减值测试,该非专利技术的可回收金额为52万元。

要求:根据上述资料,不考虑其他因素,分析回答下列小题:

(答案中的金额单位用万元表示)

根据资料(1)和(2),甲企业自行研究开发无形资产的入账价值是()万元。

A.100

B.120

C.146

D.220

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题型:阅读理解
阅读理解。
Taylors English Language Preparation 2010
taylorscollege.edu au/telp
     If you need additional help to gain the high level of
English language necessary for academic study,
Taylors English Language Preparation (TELP) is
the perfect solution Throughout your TELP studies
you will be an active language learner. You will be
surrounded by opportunities to communicate in English, with friends, teachers, families arid local people.
You will gain English language skills. which you will keep for life.
English: the language of Taylors College
     Strong English language skills are necessary for success in your chosen Taylors program .The TELP
program, delivered in 12 week terms, is specifically designed to provide language training for academic study.
Our teachers are fully trained English Language Teaching professionals, who will assist you in a caring and
supportive classroom atmosphere.
TELP focuses on:
     ●Language studies      ●Formal writing styles
     ●Note taking              ●Assignment writing 
     ●Intensive listening     ●Reading
Progressing to our High School or Foundation Programs 
      Upon completion of TELP, you do not need to take an IELTS test before you begin our High School or
Foundation programs.
NEAS Accreditation
     Taylors College has been assessed as operating at a high standard, in keeping with NEAS standards for
English Language Intensive Course for Overseas Students(ELICOS). A recent report commented favourably
on the quality and commitment of staff and the impressive student management systems and procedures in
place.
TELP term dates
     Students are encouraged to enroll (注册) at the start of a term; however, TELP courses allow for entry
every four weeks.
2010 dates
     ●18 January-9 April 12 April-2 July
     ●5 July-24 September 27 September-17 December
2010 Summer School
     ●20 December-14 January 2011
1. The TELP program _____.
[ ]
A. is popular and thought highly of by students
B. is aimed at those who have passed an IELTS test
C. makes sure students have a communicative atmosphere
D. makes sure students learn the English language for four months
2. The underlined word "accreditation" in the fourth paragraph refers to official _____.
[ ]
A. application 
B. assistance
C. admission
D. approval
3. It can be inferred from the text that _____.
[ ]
A. TELP courses permits students to have lessons at any time
B. start date of the first term in 2011 is probably January 17th
C. students who study from 20th December to 14th January have cold weather
D. High School and Foundation programs at Taylors college have no entry requirements
4. What information will probably be provided following TELP term dates?
[ ]
A. TELP fees
B. TELP descriptions
C. TELP courses
D. TELP term dates in 2011
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