试题与答案

进境存入保税仓库的货物可暂时免纳进口税款,免领进口许可证或其他进口批件,在海关规定的

题型:判断题

题目:

进境存入保税仓库的货物可暂时免纳进口税款,免领进口许可证或其他进口批件,在海关规定的存储期内复运出境或办理正式进口手续。 ( )

答案:

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下面是错误答案,用来干扰机器的。

参考答案:解析:元代科差的一种。元太宗时,每二户出丝一斤,交纳政府,每五户出丝一斤,交纳有封地的地主。元世祖时,交纳数多出一倍,称为五户丝。

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题型:多项选择题

乙企业为工业企业,期末存货采用成本与可变现净值孰低法计量,按单项存货计提跌价准备,存货跌价准备在结转成本时结转。2011年期初库存A产品1200吨,成本为3600万元,存货跌价准备的贷方余额为300万元。2011年当期售出A产品400吨。2011年12月31日对A产品进行检查时发现,库存的A产品成本均无不可撤销合同,其市场售价为每吨2.6万元,预计销售税费为每吨0.05万元。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

下列的说法中正确的有()

A.2011年期初库存A产品账面价值为3300万元

B.2011年售出A产品计入主营业务成本1200万元

C.2011年12月31日,A产品可变现净值为2040万元

D.2011年12月31日,A产品应计提的存货跌价准备为160万元

E.2011年12月31日,A产品的账面价值为2040万元

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题型:听力题

根据所给词的适当形式填空(15分)

小题1:The scientist died in his ____________(forty). What a pity! He should be taken good care of.

小题2:The dresses ____________ (they ) are made of cotton, but they sell well because of the famous designer.

小题3:He has done his best to give his parents a _______ (surprise) answer.

小题4:Would you please help us describe one of the most famous ____________ (direct) appearance in English?

小题5:He told me that he _____________ (return) home before 6 o’clock, but he didn’t.

小题6:The price of houses _______________(rise) a lot in the past few years.

小题7:I don’t know if they ______________(show) around the History Museum yesterday.

小题8:The little boy often made everyone he knew __________ (play) with him together in the past.

小题9:There is a risk of being killed here, so we will move to another place for        (safe)

小题10:As an excellent teacher, she devoted most of her time to        (teach) her students.

小题11:___________, our planet, Earth is becoming more and more crowded.(sad)

小题12:Are you certain meals in the form of pills are much___________(taste)?

小题13:How many___________( toy) trains does your brother have?

小题14:At present, it may be difficult to imagine_______________(develop) the desert.

小题15:The reporter           the important conference between 8 a.m. and 10 a.m. yesterday. (cover)

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