试题与答案

某商业企业当期缴纳的城镇土地使用税为20000元,缴纳的房产税为40000元,另购入

题型:单项选择题

题目:

某商业企业当期缴纳的城镇土地使用税为20000元,缴纳的房产税为40000元,另购入印花税票800元,企业当期的会计处理正确的是( )。

A.借:管理费用——城镇土地使用税 20000 ——房产税 40000 ——印花税800 贷:银行存款60800

B.借:管理费用——城镇土地使用税 20000 ——房产税 40000 ——印花税800 贷:应交税费——应交城镇土地使用税 20000——应交房产税40000——应交印花税 800

C.借:应交税费——应交城镇土地使用税 20000 ——应交房产税 40000 ——应交印花税 200 贷:银行存款60800

D.借:应交税费——应交城镇土地使用税 20000 ——应交房产税 40000 管理费用——印花税800 贷:银行存款60800

答案:

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参考答案:D解析: 任何一个政党要掌握并巩固 * * ,不仅要有经济基础、政治基础、阶级基础,还要有广泛的社会基础,就是要得到民众的支持和认同。

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题型:阅读理解

Reading is the key to success in all school subjects. With a bit of creativity, you can help your child enjoy reading more, and encourage him to do more!

Buy or borrow a lot of “fun” books. Choose books that are slightly below his level of reading ability. Don’t forget what your child likes to do when choosing books for him. Don’t comment about the books. Simply leave the books lying on the table where your child is sure to see them. Computer games are not as harmful as most parents usually think them to be. Instead, you should take advantage of your child’s love of computer games to purchase those that require a lot of reading and avoid those that are simply computerized video games.

Buy your child a bedside reading lamp, or a tiny book light. Tell him that from now on, he must be in bed by a specific time (say 8:30) and that he can either sleep or read. Most kids will do anything else rather than go to sleep, so there’s a chance you’ll create a new bedtime reading habit.

Many children will read when they are sitting alone having a snack, or when they have a few minutes of unplanned free time. Put a box of books and magazines near the kitchen table so that reading material is available.

Often, once children learn to read independently, parents stop reading to them. This change of routine causes great sadness to a child who has come to love falling asleep as you read. Even a teenager will enjoy being read to if you pick books that interest him. Select books together, and make sure they’re ones you enjoy as well, so your enjoyment will come through as you read to them.

小题1:

To make children become interested in reading, parents should _______.

A.choose books based on their interest

B.tell them what they can learn from these books

C.choose the easiest books for them to read

D.always read books together with them小题2:

Which of the following is NOT what parents are advised to do?

A.Pick the right computer games.

B.Reduce children’s sleeping time.

C.Have reading material available.

D.Read to children when possible.小题3:

What attitude do most parents hold towards children playing computer games?

A.Supportive.

B.Doubtful.

C.Negative.

D.Neutral (中立的).小题4:

The main idea of the passage is to ________. 

A.help children succeed in school subjects

B.give parents advice on how to educate children

C.remind parents of the importance of reading

D.teach parents how to encourage children to read

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