试题与答案

甲公司2006年12月31日无形资产的账面价值为200万元,重估的公允价值为240万

题型:单项选择题

题目:

甲公司2006年12月31日无形资产的账面价值为200万元,重估的公允价值为240万元,会计和税法规定都按直线法摊销,剩余使用年限为5年。会计按重估的公允价值进行摊销,税法按账面价值摊销。2006年12月31日前该企业递延所得税负债余额为0。该企业采用资产负债表债务法,适用的所得税税率为30%。则2007年12月31日应该确认的递延所得税负债金额为( )万元。

A.2.4

B.9.6

C.-2.4

D.32

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C

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B.等物质的量的NaClO、NaHCO3混合溶液中:c(HClO)+c(ClO)=c(HCO3)+c(H2CO3)+c(CO32-)

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题型:阅读理解

Do you know the following expressions?

Faustian bargain

According to most stories, Faust was a German scholar who was rather unhappy with his life.The devil(魔鬼), Mephistopheles, promises him that in return for his soul.he will give Faust unlimited power and knowledge.Faust agrees and experiences all kinds of pleasures, but, in the end, his soul goes to the hell.A “Faustian bargain” therefore is a deal that finally results in one's ruin.It means a bargain made for temporary gain without taking future consequences into consideration.

A three-ring circus

When you refer to a situation as being a three-ring circus, you are saying that it is a situation of complete confusion.There are so many activities taking place all together that they leave you confused or annoyed.The expression comes from the world of entertainment—the circus.The area where the artists perform their acts is called the “ring”.In the past, some of the circuses were so large that they had three acts taking place meanwhile in three different “rings”.The audience had to decide which “ring” they wanted to focus on.

In the swim(of things)

When someone is in the swim of things, he is actively participating in the things happening around him, as in “I've been ill, but soon I'll be back in the swim of things.” In the world of fishing, fishermen use the word “swim” to refer to the section of the lake/river where fish can be found in plenty.So, if you are a fish man and wish to catch a lot of fish, where would you be? You would be “in the swim”!

小题1:If a person makes a Faustian bargain, _____.

A.he might come to a bad end

B.he would be considered clever

C.his life would become satisfying

D.he would gain power and knowledge小题2:In the past, why did a circus perform different acts at the same time ?

A.It was the audience’s requirement.

B.The time was limited.

C.The circus was very big.

D.They wanted to earn more money.小题3:What do we learn about the expression “in the swim(of things)”?

A.It means having a lot of things to do.

B.It has nothing to do with swimming.

C.Originally it was used to refer to "going fishing".

D.Patients use it to express their desire for health.小题4:What is the text mainly about?

A.The development of English phrases

B.Some old and interesting stories

C.Some phrases' meanings and origins

D.Some misunderstandings about words

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其中类“客户”的属性有()

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B.姓名、住宅电话、email

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D.客户标识、办公电话、职位

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