试题与答案

右淋巴导管

题型:名词解释

题目:

右淋巴导管

答案:

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下面是错误答案,用来干扰机器的。

参考答案:目前杭州个人暂时不能买公积金,只能通过工作单位购买。

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题型:阅读理解

根据短文内容判断正误,正确的在括号里填A, 错误的在括号里填B。

     School bus safety starts with you, every morning and every afternoon. Take a few minutes to make

sure your kids understand the rules of the road.

     Most school bus accidents happen when children are outside the bus, and three quarters of these

children are under the age of nine.

     Make sure your children know these rules:

    ● Be on time.

    ● Never run to or from the bus.

    ● Stand away from the side of the road.

    ● Don't push.

    ● Stay in your seat.

    ● Don't shout.

    ● Always obey the driver.

    ● Wait for the driver's signal before crossing.

    ● Always cross at least 10 feet in front of the bus.

    ● Never crawl (爬行) under a school bus.

     Make sure that an adult is present at the bus stop every day, especially with children under the age

of nine.

( )1. Most of the bus accidents happen to the children over nine.

(     )2. When the children are old enough, parents don't have to go with them.

(     )3. We can cross if the bus driver wants us to go.

(     )4. Most of the bus accidents happen inside the bus.

(     )5. It is important for us to obey the road rules.

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题型:问答题

启明公司本期发生了下列业务。
(1)本公司向外提供劳务(其他业务),合同总收入100万元。规定跨年度完工,完工后一次付款,年底已发生劳务成本36万元(均用存款支付)。预计劳务总成本60万元,营业税税率为5%。
(2)启明公司有一停车场,将收费权转让给外单位,期限为5年,一次性收到20万元,启明公司每年负责停车场的维修与保养。
(3)启明公司发出40万元的家电产品,贷款未收,成本30万元,实行“三包”,根据经验估计有5%退货,3%需调换,2%需返修。(增值税税率17%);
(4)采用交款提货方式,销售产品40万元,成本30万元,增值税额6.8万元,增值税专用发票已开。款未收到,后因质量问题,双方协商折让10%,款已收回。
(5)销售产品50万元,成本30万元,增值税税率17%,需承担安装任务,且为重要步骤,安装尚未完工,商品已发,增值税专用发票已开,款未收。
要求:确认启明公司收入,并编制全部业务的会计分录。

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