试题与答案

下列各项中,属于行业发票的是( )。 A.商品房销售发票 B.商业零售统一发票 C.

题型:单项选择题

题目:

下列各项中,属于行业发票的是( )。

A.商品房销售发票

B.商业零售统一发票

C.广告费用结算发票

D.电信企业的邮票

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错

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题型:问答题

甲公司于2002年1月1日建造一栋厂房,工期预计为1年零9个月,工程采用出包方式,每月1日支付工程进度款。甲公司为建造厂房于2002年1月1日专门借款500万元,借款期限为2年,年利率为6%。另外在2002年7月1日又专门借款800万元,期限为2年,年利率为 8%,两笔借款的利息均到期一次支付。该工程因发生意外事故,于2002年3月1日至2002年5月1日发生中断。
甲公司在2002年度为建造该栋厂房的支出金额如下:

日期每期资产支出金额(万元)资产累计支出金额(万元)
1月1日200200
2月1日200400
3月1日200600
4月1日200800
6月1日4001 200
7月1日2001 400
9月1日5001 900
10月1日1002 000
11月1日2002 200
12月1日2502 450

要求按季计算利息资本化金额,并进行相应的账务处理。

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题型:完形填空

完形填空:(共15小题;每小题1分,满分15分)

阅读下面短文,从短文后所给各题的四个选项(A、B、C和D中选出能填入相应空白处的最佳选项。

  Once upon a time, bee-keepers killed their bees every autumn. Why, you  26  ask. Well, the answer is this. To get some  27  , bee-keepers and farmers used to  28  small wooden boxes in a corner of the farmyard. Bees would come and  29  the box with honeycomb.  30  , there was no way of getting the honey out  31  killing the bees. So they used to burn a chemical  32  the box in order to kill the bees and then take the honey.

  Now, bee-keepers  33  beehives to collect honey. In the beehive there are a number of wooden  34  with spaces between them  35  can be lifted out. In later summer, the squares, which are now  36  of honeycomb are lifted out. The squares are put in  37  special machine and turned round and round very fast for several minutes. Turning the squares round and round  38  this  39  out the honey. Then the honey is collected and  40  jars. After that the empty squares are returned to the hive for the bees to fill with honey the following year.

26. A. need               B. may                     C. should                  D. must

27. A. honey                  B. bees                     C. honeycomb                D. space

28. A. put in             B. put away             C. put off                 D. put out

29. A. fill                  B. cover                    C. supply              D. satisfy

30. A. Still                B. And                     C. However            D. So

31. A. for                 B. in                    C. by                   D. without

32. A. on                  B. close to                C. in the front of            D. far from

33. A. want           B. take                      C. use                       D. expect

34. A. squares          B. boxes             C. sticks                   D. bowls

35. A. many             B. they                     C. it                    D. which

36. A. full                 B. filled                    C . afraid                  D. emptied

37. A. the                 B. a                     C. another                D. 不填

38. A. for                 B. in                    C. like                       D. to

39. A. forces             B. makes             C. helps                    D. drives

40. A. led into          B. brought into         C. poured into          D. got into

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