试题与答案

某食品加工企业2009年毁损外购用作调料的食用盐一批,账面成本为20000元(含运费

题型:单项选择题

题目:

某食品加工企业2009年毁损外购用作调料的食用盐一批,账面成本为20000元(含运费1488元),该企业的损失得到税务机关的审核和确认,在企业所得税前可扣除的损失金额为( )。

A.23400元

B.22600元

C.22518.56元

D.20000元

答案:

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题型:写作题

阅读下面的短文,然后按照要求写一篇150词左右的英语短文。

Once upon a time in a land far far away, there was a wonderful old man who loved everything. Animals, spiders, insects...

One day while walking through the woods the nice old man found a cocoon(茧) of a butterfly. He took it home.

A few days later, a small opening appeared; he sat and watched the butterfly for several hours as it struggled to force its body through that little hole. Then it seemed to stop making any progress. It appeared as if it had gotten as far as it could and it could go no farther.

Then the man decided to help the butterfly, so he took a pair of scissors and cut off the remaining bit of the cocoon. The butterfly then came out easily.

But it had a swollen body and small, shriveled (萎缩的) wings. The man continued to watch the butterfly because he expected that, at any moment, the wings would enlarge and expand to be able to support the body. Neither happened! In fact, the butterfly spent the rest of its life crawling around with a swollen body and shriveled wings. It never was able to fly.

What the man in his kindness and haste did not understand was that the restricting cocoon and the struggle required for the butterfly to get through the tiny opening were Nature's way of forcing fluid from the body of the butterfly into its wings so that it would be ready for flight once it achieved its freedom from the cocoon.

Sometimes struggles are exactly what we need in our life. If we were allowed to go through our life without any obstacles, it would cripple us. We would not be as strong as what we could have been. And we could never fly.

[写作内容]

1. 以约30词概括短文内容要点; 

2. 以约120词就 “个人成长需要艰难生活的磨砺”这一话题发表你的看法,并包含以下要

点:

(1) 你读了这个故事后的感受;

(2) 叙述当前父母溺爱子女的现象和由此造成的后果;

(3) 假如你是父母一方,你会如何磨砺自己的孩子?

[写作要求]

1.可以使用实例或其他论述方法支持你的论点,也可以参照阅读材料的内容,但不得直接引

用原文中句子; 

2. 文中不能出现考生真实姓名和学校名称。

[评分标准]

概括准确,语言规范,内容合适,篇章连贯。

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题型:多项选择题

国家电监会《发电厂并网运行管理规定》中规定的电力调度机构对发电厂机组调速系统技术指导和管理内容包括()。

A.调速系统能否满足汽轮机安全性的要求

B.调速系统的各项技术性能参数是否达到国家和行业有关标准要求,技术规范是否满足接入电网安全稳定运行的要求

C.一次调频功能、AGC功能及参数是否满足电力监管机构及所在电网的要求

D.按照电力调度机构的定值设定特性参数情况

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