试题与答案

长骨

题型:名词解释

题目:

长骨

答案:

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参考答案:C解析:紧缩性货币政策是指央行通过削减货币供给的增长来降低社会总需求水平的政策。即当社会总需求大于总供给,经济增长过热,形成通货膨胀的压力时,中央银行通过紧缩银根,减少货币供应量,以抑制总...

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题型:完形填空
Nowadays, any traveler might be treated as a terrorist (恐怖分子) by the immigration (入境) officers in the USA.
We returned from Iraq and landed safely. My heart  16   when I was asked to the back room by the immigration officer. My 17___, with his very American last name, had no trouble at all. In fact, I am 18____ American born and raised, but they weren’t quite ready to let me in yet. The only reason was 19___ they thought my name looked like the one of  20___ who’s on their wanted list (通缉令) and I had to wait till they checked me out 21___ Washington.
Time passed 22___ . One hour, one hour and a half…I could not wait any longer and 23___ my cellphone out to call the friend I had planned to meet that evening. An officer 24___ over. “No Phone!” he said, “For all we know you could be calling terrorists and giving them 25___.”
Oh, my God! I was just a university professor. I had no  26___ but to put my phone away. My husband and I were getting hungry and  27_____. I wanted to cry, to 28____ onto a chair and shout: “I am nothing but an American professor!”
After two hours in the back room, without explanation and 29____, I was allowed to go after he gave me a piece of paper with a(n)  30_____ on it and told me I could write to the department if I wasn’t 31____ with the treatment. He also  32___ that nothing could stop it from happening again.
I shared my experience with my friends and the  33____ was I should change my name. But name is personal, like the town you were born in.
Even though I had a troublesome experience at the airport, which made me realize being American could ever be so 34_____, like my father, I’ll keep the 35____.
小题1:
A.achedB.beatC.sankD.rose
小题2:
A.sonB.daughterC.friendD.husband
小题3:
A.stillB.alsoC.alreadyD.never
小题4:
A.thatB.becauseC.whyD.whether
小题5:
A.everyoneB.anyoneC.someoneD.all
小题6:
A.withB.toC.throughD.of
小题7:
A.quicklyB.carefullyC.dangerouslyD.slowly
小题8:
A.putB.pulledC.usedD.caught
小题9:
A.wentB.cameC.criedD.rushed
小题10:
A.newsB.truthC.informationD.reply
小题11:
A.responseB.voiceC.choiceD.face
小题12:
A.silentB.tiredC.comfortableD.clear
小题13:
A.sitB.runC.jumpD.lie
小题14:
A.expressionsB.wordsC.thanksD.apologies
小题15:
A.addressB.nameC.numberD.map
小题16:
A.sadB.disappointedC.happyD.angry
小题17:
A.addedB.spokeC.talkedD.argued
小题18:
A.adviceB.resultC.wayD.agreement
小题19:
A.easyB.longC.hardD.high
小题20:
A.experienceB.nameC.storyD.passport
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题型:问答题

丙公司研发新工艺技术,2010年研究阶段发生材料费用300 000元,人工费用100 000元,用银行存款支付其他相关费用60 000元;2011年进入开发阶段,发生材料费用 200 000元,人工费用80 000元,用银行存款支付其他相关费用40 000元,其中: 符合资本化条件的支出为300 000元。2011年7月,该项新技术研发成功。2013年 1月,丙公司将该项无形资产转让,该项无形资产已累计摊销60 000元,转让收入为260 000元,款项已存入银行(转让无形资产的营业税税率为5%)。 要求: (要求“研发支出”科目写出明细科目)

编制2011年7月结转研发支出的会计分录;

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