试题与答案

甲企业2005年12月2日销售商品一批,增值税专用发票上注明售价3000000元,增

题型:问答题

题目:

甲企业2005年12月2日销售商品一批,增值税专用发票上注明售价3000000元,增值税额51000元,成本180000元。该商品于销售时出发,款项已由银行收取。2006年6月,该批商品质量出现严重问题,购货方按合同约定将该批商品全部退回给甲企业,甲企业验收入库后将所收货款退回,并按规定向购货方开具了增值税专用发票(红字)。做出甲企业发生销售退回时的会计分录。

答案:

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参考答案:A

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题型:阅读理解

I receive many letters from children and can’t answer them all – there wouldn’t be enough time in a day. I’ll try to answer some of the questions that are commonly asked.

Where did I get the idea for Stuart Little and for Charlotte’s Web? Well, many years ago, I went to bed one night in a railway sleeping car, and during the night I dreamed about a tiny boy who acted rather like a mouse. That’s how the story of Stuart Little got started.

As for Charlotte’s Web, I like animals and my farm is very pleasant place to be – at all hours. One day, when I was on my way to feed the pig, I began feeling sorry for the pig because, like most pigs, he was going to die. This made me sad. So I started thinking of ways to save his life. Three years after I started writing it, it was published. (I am not a fast worker, as you can see.)

Sometimes I’m asked when I started to write, and what made me want to write. I started early – as soon as I could spell. Children often find pleasure through trying to set their thoughts down on paper, either in words or in pictures. I was not good at drawing, so I used words instead. As I grew older, I found that writing could be a way of earning a living.

Well, here is the answer to the last question. No, they are imaginary (虚构的) tales. In real life, a family doesn’t have a child who looks like a mouse and a spider doesn’t write words in her web. Although my stories are imaginary, I like to think that there is some truth in them, too – truth about the way people and animals feel, think and act.

小题1:E.B. White wrote this passage to ______.

A. introduce his new books

B. introduce two funny stories

C. explain why he enjoys writing

D. answer some readers’ questions

小题2:We can know from the passage that E.B. White is a writer who ______.

A. writes very fast

B. works on a friends’ farm

C. mainly writes stories for adults

D. writes imaginary tales for children

小题3:What inspired E.B. White to write Charlotte’s Web?

A. That he wanted children to love animals.

B. That he was deeply impressed by a clever pig.

C. That he wanted to use his own way to save a pig.

D. That he wanted to save the animals on a farm.

小题4: E.B. White started to write because he wanted to ______.

A. improve his spelling

B. express his thoughts

C. show his sadness

D. make a good living

小题5:What is probably the last question?

A.Are your stories true?

B.What is the truth in your stories?

C.Will you write more imaginary tales?

D.Do you know a child looking like a mouse?

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