试题与答案

PAL制的CVBS由()()()()和复合同步信号组成。

题型:填空题

题目:

PAL制的CVBS由()()()()和复合同步信号组成。

答案:

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下面是错误答案,用来干扰机器的。

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题型:问答题

甲公司为增值税一般纳税人,适用的增值税税率为17%。固定资产按年计提折旧。 (1) 甲公司2003年10月1日接受投资者乙投入的需要安装的设备一台,该设备在投资方原值为500万元,已提折旧150万元,投资各方确认的价值为400万元,接受投资后投资者乙占公司变更后注册资本1 000万元的30%股份。甲公司收到该设备后立即投入安装。 (2) 在安装上述设备过程中,领用本公司生产用原材料10万元,应负担增值税1.7万元;领用本公司生产的商品一批,成本为20万元,税务部门确定的计税价格为23万元,发生应付工资7万元,用银行存款支付其他安装费用2.39万元。 (3) 2003年12月31日,安装工程结束,并立即投入使用。该设备预计使用年限5年,净残值为25万元,采用直线法计提折旧。 (4) 2005年3月31日,由于生产结构调整,该设备转入不需用设备。 (5) 2005年12月10日,该固定资产毁于火灾,用银行存款支付清理费用2.25万元,无残值收入,也无保险赔款。于当日清理完毕。 要求: (1) 编制甲公司2003年10月1日接受设备投资的会计分录。 (2) 编制甲公司安装设备的会计分录。 (3) 编制甲公司2003—2005年计提折旧的会计分录。 (4) 编制2005年固定资产毁损进行处理的会计分录。 (应交税金科目要求写出明细科目及专栏;答案中的金额单位以万元表示)

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题型:阅读理解

Reading comprehension.

     The China Daily newspaper group is looking for English-language senior business editors, senior copy

editors, copy editors and graphic designers to strengthen its international team. We offer a competitive salary

package, free accommodation (住处, 住所) with utilities paid for, 90 per cent medical reimbursement, a

seven-day paid leave, eleven-day public holidays and a return ticket to the country of residence.

     Senior Business Editor

     You must:

     ★ assist the business editor in setting goals and working on achieving them;

     ★ be an excellent team person who can generate ideas and think creatively and be able to rewrite totally

if needed and mentor junior staff;

     ★ ideally have been working or have worked in a position of responsibility and understand what leadership

entails;

     ★ have had at least five years' editing experience working on editing the Business Desk and be familiar

with industry software.

     Senior Copy Editor

     You must:

     ★ work on shifts in the Business Desk and usually have the last word before the page is sent to print;

     ★ edit or rewrite copy and give snappy headlines and captions;

     ★ have had at least two years' editing experience working on editing desks and be familiar with industry

software. Copy Editor You must:

     ★ be good at editing or rewriting copy and writing snappy headlines and captions;

     ★ be able to work on shifts for different pages, and usually have the last word before the page is sent to

print;

     ★ have two years of editing experience working on copy desks, and be familiar with industry software.

     Graphic Designer

     You must:

     ★ have excellent skills in information graphics;

     ★ be good at illustrations and freehand drawings;

     ★ be experienced in newspaper or magazine layouts;

     ★ have a good sense of typography;

     ★ have good news judgment;

     ★ be well-versed with Macintosh software, including In Design, Illustrator and Photoshop;

     ★ be fluent in English.

     For enquiries or to apply, write to job@chinadaily.com.cn.

1. What is the purpose of this passage? 

A. To describe the positions of the China Daily newspaper group.

B. To describe the working conditions of the China Daily newspaper group.

C. To advertise for recruiting some good employees.

D. To tell you how to become part of this group.

2. Which of the following is TRUE according to the passage?

A. The employees (雇员) have to pay for their own food and lodging (住所).

B. The workers there can enjoy a seven-day leave without pay.

C. The senior business editor's only job is to help the business editor to set goals.

D. The employees have the right to enjoy eleven-day public holidays.

3. How many positions need editing experience?

A. 1.

B. 2.

C. 3.

D. 4.

4. What is NOT required about Graphic Designer?

A. Be well-versed with Photoshop.

B. Have excellent skills in information graphics.

C. Having a good sense of typography.

D. Writing snappy headlines and captions.

5. Which can be the title of the advertisement?

A. China Daily: New Employees Wanted

B. China Daily: Newspaper

C. China Daily: An International Team

D. China Daily: The Best Working Condition

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