试题与答案

用电检查的程序是怎样的?

题型:问答题 简答题

题目:

用电检查的程序是怎样的?

答案:

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参考答案:A

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题型:阅读理解

阅读理解。

     Time talks. It speaks more plainly than words. Time communicates in many ways.

     Consider the different parts of the day, for example. The time of the day when something is done can

give a special meaning to the event. Factory managers in the United States fully realize the importance of

an announcement made during the middle of the moming or afternoon that takes everyone away from his

work.

     In the United States, it is not customary to telephone someone very early in the morning. If you telephone

him early in the day, while he is shaving or having breakfast, the time of the call shows that the matter is

very urgent and requires immediate attention. It is the same with telephone calls made after 11:00 p. m. if

someone receives a call during sleeping hours. He probably thinks it is a matter of life or death. The time

chosen for the call communicates its importance.

     The meanings of time differ in different parts of the world. Thus, misunderstanding arises between

people from cultures that treat time differently. In the United States, people tend to think of time as something

fixed in nature, something from which one cannot escape. As a rule, Americans think of time as a road into

the future, along which one progresses. The road has many sections, which are to be kept separate..."one

thing at a time". Thus, an American may feel angry when he has made an appointment with someone and

then finds a lot of other things happening at the same time.

     Americans look ahead and are concerned almost entirely with the future. The American idea of the future

is limited, however. It is the foreseeable future and not the future of involving many centuries.

     Since time has many different meanings in different cultures, communication is often difficult. We will

understand each other a little better if we can keep this fact in mind.

1. According to the passage, an announcement made during the day in a factory must be very important

    because _____. [ ]

A. it interrupts the work of all employees

B. it is made by the manager

C. it makes everyone lose his job

D. it communicates in many ways

2. In the United States in the view of the writer, a phone call made after 11:00 p.m. is considered _____. [ ]

A. as important as one made in the morning

B. impolite since it disturbs the receiver's sleep

C. to be a threat to the receiver's life

D. as urgent as one made early in the morning

3. An American may feel angry if _____. [ ]

A. he is to deal with many things at one appointed time

B. people from different cultures misunderstand him

C. he cannot escape from something fixed in nature

D. others do not keep things separate

4. The underlined words "the foreseeable future" could be most suitable replaced by _____. [ ]

A. the future that will not be far away

B. the future that one looks forward to

C. the future toward which one makes progress

D. the future which involves centuries

5. The writer concludes that people of different countries will understand each other better if _____. [ ]

A. they know how to communicate with each other

B. they are concerned with the future

C. they learn the way time communicates

D. they keep in mind that different cultures treat time differently

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题型:单项选择题

某企业所得税采用递延法核算,2004年12月31日递延税款贷方余额为66万元, 2004年适用的所得税税率为33%。2005年所得税率改为30%,会计上采用直线法本年提取折旧300万元,税法上则采用双倍余额递减法核定折旧为240万元;本年计提存货跌价准备 5万元;2004年初购入N公司20%股份,按权益法核算并在当年确认投资收益15.2万元, N公司的所得税率为24%;则该企业2005年12月31日递延税款的余额为( )万元。

A.借方39.09

B.借方40.59

C.贷方45.19

D.贷方45.9

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