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运行人员在高压回路上使用钳形电流表的测量工作如何进行?

题型:问答题 简答题

题目:

运行人员在高压回路上使用钳形电流表的测量工作如何进行?

答案:

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题型:不定项选择 共用题干题

甲公司为一般纳税人,适用的增值税税率为17%,销售商品为其主营业务。该公司2012年发生如下业务:(1)4月20日,购买一块土地使用权,购买价款为200000元,支付相关手续费3000元,款项全部以银行存款支付。购买后准备等其增值后予以转让,对该投资性房地产采用公允价值模式进行后续计量。2012年6月30日经复核,该投资性房地产的公允价值为205000元。2012年12月31日,将该投资性房地产对外转让,取得的转让收入为300000元,全部款项已经收到并存入银行。(2)5月24日,购入一台不需要安装即可投入使用的生产设备,取得的增值税专用发票上注明的设备价款为30000元,增值税额为5100元,另支付运杂费300元,包装费400元,款项以银行存款支付。该设备预计使用寿命为10年,预计净残值为700元,按照年限平均法年末计提折旧。根据相关法律规定,该固定资产进项税可以抵扣。(3)6月15日,开始自建厂房一幢,购入为工程准备的各种物资500000元,支付的增值税额为85000元,全部用于工程建设。领用本公司生产的水泥一批,实际成本为80000元,税务部门确定的计税价格为100000元,工程人员应计工资100000元,以银行存款支付的其他费用30000元。2012年12月31日该工程完工并达到预定可使用状态。(4)7月31日,将一栋新建成的办公楼出租给乙企业使用,已确认为投资性房地产,采用成本模式进行后续计量。假设这栋办公楼的成本为1200000元,按照直线法计提折旧,使用寿命为20年,预计净残值为零。按照经营租赁合同,乙企业每月支付租金60000元。12月31日,这栋办公楼发生减值迹象,经减值测试,其可收回金额为1170000元,以前未计提减值准备。要求:根据上述资料,回答第(1)~(5)题。

关于业务(2),下列分录表述正确的有()。

A.借:固定资产30700应交税费——应交增值税(进项税额)5100贷:银行存款35800

B.借:固定资产30000应交税费——应交增值税(进项税额)5100贷:银行存款35100

C.2012年计提折旧分录为:借:制造费用1750贷:累计折旧1750

D.2012年计提折旧分录为:借:管理费用1750贷:累计折旧1750

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题型:阅读理解

February 4, 2012 saw the take-off of a new rising NBA star-Jeremy Lin.

Among professional basketball players, Jeremy Lin's background is not typical. He graduated from Harvard University, which sends few players to the NBA, and he is the only Chinese-American NBA player.

Lin's enjoyment of basketball actually began in Taiwan. When Lin's father moved to U.S., his interest in the sport only grew and he passed on this love of basketball to his son, introducing him to the game at the age of five. The young Lin spent much of his youth playing basketball for fun.

In high school, Lin dreamed of playing in the NBA. When he applied for college, he was not offered a single sports scholarship. However, after his admission to Harvard, he was offered a place on its college basketball team.

During Lin's time at Harvard, his basketball career began to speed up. He scored 1,482 points, making him one of the highest scorers in Ivy League history.

When he graduated, no professional teams offered Lin a contract, but he was invited to play in the NBA Summer League. He played well and ended up eagerly signing a contract with the Golden State Warriors.

At first,playing in professional games filled Lin with excitement. He treasured opportunities to meet players he had been watching on TV for years. But slowly, the excitement wore off and was replaced by anxiety. In a few very difficult months, he was cut by two teams before the New York Knicks picked him up.

But he had the courage and determination to stick to his dream, so he put himself into hard training to get ready for his opportunity to come. Then his moment arrived on February 4, 2012,on which his excellent performance made him famous overnight. After that, he led the Knicks to their fifth straight victory. Knicks fans developed the nickname for him "Linsanity" (林发疯). Time magazine released its 2012 list of the 100 "Most Influential People in the World", Jeremy Lin included.

小题1:Which of the following is of little help in Lin’s success?

A.hisfather’sinfluence

B.hisdevotiontobasketball

C.hisyearsofhardwork

D.hisgraduationfromHarvardUniversity小题2: What does the phrases "wore off" in seventh paragraph probably mean?

A.arose

B.disappeared

C.grew

D.remained小题3: Which of the following statements is TRUE according to the passage?

A. Lin learned to play basketball when he was eight.

B. Lin was excited for professional games and did a good job at the beginning.

C. Before Lin there was no Chinese-American NBA players.

D. Lin is the most outstanding player in NBA.

小题4: It can be inferred from the passage that ______.

A. Lin didn’t have a smooth road in NBA.

B. Lin got an easy entry into NBA.

C. Lin didn’t show his basketball talents in Harvard University.

D. NBA prefers graduates from Harvard University.

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题型:单项选择题

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层之上,应用层之下。

A.①SSH②VPN③SSL

B.①VPN②SSH③SSL

C.①VPN②SSL③SSH

D.①SSL②VPN③SSH

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