试题与答案

因建设征地由农业户口转为非农业户口申请城市低保,要如何计算收入?

题型:问答题 简答题

题目:

因建设征地由农业户口转为非农业户口申请城市低保,要如何计算收入?

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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(1)经批准于2011年1月1日发行每张面值100元,票面利率为6%(实际利率与票面利率一致),期限5年的债券20万张,该债券为一次还本付息债券,每年12月31日计提利息,发行收入已收到并存入银行(不考虑发行费用)。该企业发行债券筹集资金当期全部用于某建设项目,该项目建造的是企业一栋厂房。该企业按年计提债券利息。该项目从2011年1月1日开始动工,相关的支出已经发生,于2011年12月31日完工并达到预计可使用状态。建造过程中还发生以下业务:
①领用自产产品一批,成本为2000万元,由于市场销售状况不好,目前市场售价也为2000万元,增值税税率为17%(该产品未计提减值准备)。
②购入工程物资一批,购买价为2000万元,增值税为340万元,已用银行存款支付。
③建造厂房领用上述购入的全部工程物资。
④工程建造过程中发生的在建工程人员工资总额1800万元,尚未支付。
⑤企业的辅助生产车间提供相关的供电服务共计1400万元。
⑥2011年12月31日完工并达到预计可使用状态。
(2)该厂房投入使用后,企业采用年限平均法计提折旧,预计使用年限为20年,无残值。
(3)2013年6月末,由于企业经营不善,需要一批资金周转,决定将该厂房处置,取得价款7500万元,价款已经收到并存入银行,出售厂房应交营业税375万元。假定购入工程物资的增值税应计入工程物资成本,2011年应付债券利息应计入工程成本。
要求:(应付债券、应交税费、生产成本科目要求写出明细科目,答案中的金额单位为万元)

中①至⑥的业务编制相关会计分录;

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题型:完形填空

For each blank in the following passage there are four words or phrases marked A, B, C and D. Fill in each blank with the word or phrase that best fits the context.

Music is nice, people seem to say, but not important. When students and parents are asked to rate subjects according to their importance, the music arts are   50   at the bottom of the list. Too often, music is viewed as mere entertainment, but certainly not an education which should be first taken into account. This view is   51  . In fact, music education is beneficial and important for all students.

Music tells us who we are. Because music is an expression of the beings who create it, it    52   their thinking and values, as well as the social   53   it came from. Rock music   54   a lifestyle just as surely as does a Schubert song. The jazz influence that George Gershwin and other musicians introduced into their music is obviously American because it came from American musical   55  . Music expresses our character and values. It gives us identity as a society.

Music provides a kind of feeling that cannot be   56   any other way.   57   can explain how the sun rises and sets. The arts explore the emotional meaning of the same phenomenon. We need every possible way to discover and   58   to our world for one simple but powerful reason: No one way can get it all.

The arts are forms of thought as powerful in what they communicate as mathematical and scientific symbols. They are ways we human being “talk” to each other. They are the   59   of civilization through which we express our fears, our curiosities, our hungers, our discoveries, our hopes. The arts are ways we give form to our ideas and imagination so that they can be   60    others. When we do not give children   61   to an important way of expressing themselves such as music, we   62   from them the meanings that music expresses.

Science and technology do not tell us what it means to be human. The   63   do. Music is an important way we express the meaning and value of peace and love.

So music education is far more   64   than people seem to realize.

50. A. embarrassedly        B. doubtfully            C. unavoidably          D. unexpectedly

51. A. aggressive         B. shortsighted       C. reasonable              D. instructive

52. A. reflects               B. promotes                      C. dominates         D. changes

53. A. position                     B. benefit                        C. standard                     D. environment

54. A. takes in           B. stands for            C. makes up                 D. looks through

55. A. instruments             B. families                      C. traditions                    D. seasons

56. A. acquired             B. understood         C. abandoned                 D. noticed

57. A. Music                        B. Entertainment    C. Mathematics                D. Science

58. A. stick                        B. refer                            C. lead                                  D. respond

59. A. means               B. languages           C. features                 D. achievements

60. A. compared with       B. imposed on         C. shared with              D. drawn from

61. A. solution                 B. access                        C. entrance                         D. direction

62. A. take away          B. set aside              C. draw up                     D. work out

63. A. musicians                 B. teachers                    C. courses                           D. arts

64. A. enjoyable         B. wasteful               C. necessary                       D. negative

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