试题与答案

自发性气胸患者,在积气量占该侧胸腔容量达到何种程度时需进行治疗() A.15%以上

题型:单项选择题 A1型题

题目:

自发性气胸患者,在积气量占该侧胸腔容量达到何种程度时需进行治疗()

A.15%以上

B.20%以上

C.25%以上

D.30%以上

E.40%以上

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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题型:阅读理解

阅读下面短文,选择正确答案。

Dear editor,

      During last year's winter holiday, I went shopping with my grandmother. We saw several beggars, some of

whom were disabled, which made me feel sad. Among them were old people, young people and even children!

When I wanted to help them, my grandmother stopped me. She told me they were not worth showing mercy

(慈悲) to because some beggars cheat (欺骗) people out of their money. Should I help them? 

                                                                                                                          Yours,

                                                                                                                          Huang Wei From Yichang

Dear Huang Wei,

      While I understand your grandmother's point of view, I think that just because some beggars have cheated

people, but this doesn't mean you should never help any beggars.

      Showing mercy and compassion (同情) to people who are not as fortunate as us is one of the kindest things

we can do.

      While some beggars may use dishonest means probably because they desperate for (极想得到) food and

feel they had no choice but to cheat people.

      It is important to be careful for your own safety. But if you want to help, you don't necessarily have to give

to beggars in the street.

     Another way you can help is by donating (捐赠) money to China charity federation. Visit its website at

www.chinaeharity.cn.net. 

                                                                                                                                   Editor

1.The two letters are most probably taken from _______. [ ]

A.a story book

B.an English book

C.a science book

D.a newspaper

2.From the grandmother's words, we can learn that ________. [ ]

A.she never helped the beggars

B.she doesn't believe there are real beggars nowadays

C.she had probably been cheated by some beggars

D.she shows no pity for the poor

3.The word "fortunate" in the passage means _______. [ ]

A.lucky

B.unlucky

C.happy

D.good

4.The editor suggested that Huang Wei should ________. [ ]

A.have his own mind

B.follow his grandmother

C.do something for those unfortunate

D.be careful about his own safety

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题型:问答题

某电器公司为增值税一般纳税人,本月发生以下经济业务:
(1)外购电子元件价款15000元,发票上注明的进项税额为2550元,分录为:
借:原材料 15000
应交税费——应交增值税 2550
贷:银行存款 17550
(2)从小规模纳税人企业购得修理用配件6000元,发票未注明进项税金,公司已计提进项税金1020元,分录为:
借:原材料 4980
应交税费——应交增值税 1020
贷:银行存款 6000
(3)购入饮料2000箱,发给职工,支付价款40000元,进项税金6800元已计提,分录为:
借:应付福利费 40000
应交税费——应交增值税(进项税额) 6800
贷:银行存款 46800
(4)向当地举办的田径运动会赠送5套音响设备,每套市场价为5000元,分录为:
借:营业外支出 25000
贷:库存商品25000
(5)公司促销开办以旧换新业务,回收旧电视机50台,原价每台3000元,作价 800元,换出的新电视机也是50台,市场价格为2500元,分录为:
借:原材料 40000
营业费用85000
贷:库存商品125000
(6)公司欠某单位货款3万元;当月该单位向公司购买40台录音机,每台不含税价格为1000元,公司打算把3万元欠款从这笔货款里扣除,余款未收,分录为:
借:应付账款30000
应收账款10000
贷:主营业务收入 40000
要求:请计算该月该公司应纳的增值税,并对有关项目进行调整。

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