试题与答案

以下()属于串级调节概念内容。A、两个调节器串接工作 B、由副调节器操纵调节阀的动作C

题型:多项选择题

题目:

以下()属于串级调节概念内容。

A、两个调节器串接工作

B、由副调节器操纵调节阀的动作

C、主调节器的输出作为副调节器的给定值

D、由主调节器操纵调节阀的动作

答案:

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参考答案:醋制品;炒制品

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题型:完形填空

[1] Mental and health experts believe personality plays an important part in how we experience stress. Personality is the way a person acts, feels and thinks.

[2] Some people are aggressive and always in a hurry. They often become angry when things do not happen the way they planned. They are called “Type A” personalities. Studies suggest that these people often get stress-related disorders. The “Type B” personality is calmer. These people are able to deal with all kinds of situations more easily. As a result, they are less affected by stress.

[3] Studies have also shown that men and women deal with stress differently. Women seem to be better able to deal with stress than men are. However, experts say women are three times more likely to develop depression(抑郁) in reaction to the stress in their lives. American writer John Gray became famous for his book Men are from Mars, Women are from Venus(金星). He notes that men and women have opposite ways of dealing with stress. For a man, the best way is to rest and forget about daily problems. But a woman suffering from stress needs to talk about her problems.

[4] Experts say there are several ways to deal with stress, including deep breathing, exercise, eating healthy foods, getting enough rest and balancing the time spent working and playing. Exercise is one of the most effective stress- reduction measures, as physical changes from exercise make you feel better. In addition, exercise can also improve the body’s defense system against disease.

[5] Keeping stress to yourself can make problems worse. Experts say that expressing emotions to friends or family members or writing down your feeling can help reduce stress. And they also suggest that people should attempt to accept or change stressful situations whenever possible.

小题1: What does Paragragh 2 mainly talk about? ( No more than 15 words)

_______________________________________________________________________

小题2:Please explain the underlined word “ aggressive” in paragraph 2. ( No more than 5 words)

________________________________________________________________________

小题3:According to this passage, why does physical exercise help reduce stress?( No more than 20 words)

_________________________________________________________________________

小题4:What shouldn’t you do when you have stress problems and why?( No more than 15 words)

_________________________________________________________________________

小题5:Are you a “Type A” personality or a “Type B” personality? How should you deal with stress in your daily life? ( No more than 25 words)

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题型:问答题 案例分析题

某市一家小汽车生产企业为增值税一般纳税人,2012年度生产经营情况如下:

(1)

取得销售收入5200万元;

(2)

全年可扣除的销售成本2200万元,营业税金及附加320万元;

(3)

发生销售费用1340万元(其中广告费900万元);

(4)

管理费用960万元(其中含与生产经营相关的业务招待费140万元,新技术开发费280万元,未形成无形资产);

(5)

财务费用12万元,系以年利率8%向非金融企业借入的期限为9个月的生产用资金200万元的利息(银行同期同类贷款年利率为5%);

(6)

投资收益52万元,其中国债利息收入18万元,企业债券利息收入12万元,从深圳非上市联营企业分回的税后分红22万元;

(7)

营业外支出100万元,其中直接向某学校捐赠30万元,通过公益性社会团体向贫困山区捐款70万元。

企业财务人员自行计算的应纳所得税税额为:

利润总额=5200-2200-320-1340-960-12+52-100=320(万元)

应纳税所得额=320-280-18-12+(100-320×12%)=71.6(万元)

应纳税额=71.6×25%=17.9(万元)

要求:

根据上述资料和企业所得税法律制度的规定,分析该企业财务人员计算的企业所得税税额是否正确,如有错误,指出错误之处并正确计算该企业2012年应缴纳的企业所得税税额。

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