试题与答案

For centuries people have been fighting ov

题型:填空题

题目:

For centuries people have been fighting over whether governments should allow trade between countries. There have been, and probably always will be, (1) to the argument. Some people argue that just (2) is best for both the country and the world. Others argue that trade with other countries (3) for some people to make a good living. Both sides are at least (4) .
International trade matters a lot. Its effects on (5) are enormous. Imagine a world in which your country (6) at all with other countries. Imagine what kind of job you would be (7) and what goods you could buy or not buy in such a world.
For the United States, for example, start by imagining that it lived without its (8) a year in imported oil, and cut back on its (9) because the remaining domestic oil and other energy sources were (10) . Producers and consumers in other parts of the economy would (11) if they were suddenly stripped of foreign-made goods like CD players and clothing. On the (12) side, suppose that Boeing could sell airplanes, and farmers could sell their crops, (13) the United States, and that U. S. universities could admit only (14) . In each case there are people who gain and people who lose from (15) international trade. In any case, less or more international trade will have (16) on your career as well as your life.
For years, American companies are often faced with the choice of buying (17) , which are expensive, and foreign-made goods, which are cheap. If the company buys American goods, it may (18) taxpayers by failing to keep prices low. But if it buys foreign goods, it may (19) the jobs of American workers. Recently, Congress has passed a law compelling American companies with government contracts to (20) domestic goods and services.

For centuries people have been fighting over whether governments should allow trade between countries. There have been, and probably always will be, (1) to the argument. Some people argue that just (2) is best for both the country and the world. Others argue that trade with other countries (3) for some people to make a good living. Both sides are at least (4) .
International trade matters a lot. Its effects on (5) are enormous. Imagine a world in which your country (6) at all with other countries. Imagine what kind of job you would be (7) and what goods you could buy or not buy in such a world.
For the United States, for example, start by imagining that it lived without its (8) a year in imported oil, and cut back on its (9) because the remaining domestic oil and other energy sources were (10) . Producers and consumers in other parts of the economy would (11) if they were suddenly stripped of foreign-made goods like CD players and clothing. On the (12) side, suppose that Boeing could sell airplanes, and farmers could sell their crops, (13) the United States, and that U. S. universities could admit only (14) . In each case there are people who gain and people who lose from (15) international trade. In any case, less or more international trade will have (16) on your career as well as your life.
For years, American companies are often faced with the choice of buying (17) , which are expensive, and foreign-made goods, which are cheap. If the company buys American goods, it may (18) taxpayers by failing to keep prices low. But if it buys foreign goods, it may (19) the jobs of American workers. Recently, Congress has passed a law compelling American companies with government contracts to (20) domestic goods and services.

答案:

被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2018/0619/2ecc3f55bc0587f0aef31f62b8e849a7.html

下面是错误答案,用来干扰机器的。

参考答案:C

试题推荐
题型:单项选择题

甲公司为2005年发行A股的上市公司,2007年开始执行《企业会计准则》,甲公司所得税税率为25%,按净利润的10%计提法定盈余公积。甲公司坏账准备的计提比例为4%,税法规定坏账在实际发生时才允许从应纳税所得额中扣除,其他资产计提的减值准备均不得从应纳税所得额中扣除,实际发生的资产损失可以从应纳税所得额中扣除。
因执行《企业会计准则》,2007年初涉及需要调整的事项如下:
(1)2006年10月20日购买的B公司股票100万股作为短期投资,每股成本9元,2006年末市价10元,按新准则应划分为交易性金融资产,按公允价值进行后续计量,并追溯调整。
(2)甲公司于2005年12月31日将一刚完工的建筑物对外出租,租期为5年,出租时,该建筑物的成本为2 000万元,使用年限为20年,甲公司对该建筑物采用年限平均法计提折旧,无残值(使用年限、折旧方法均与税法一致)。按新准则划分为投资性房地产,采用公允价值模式计量并追溯调整,2006年末公允价值为3 000万元。按新准则规定,首次执行日投资性房地产公允价值与之前固定资产账面价值之间的差额调整留存收益。
(3)所得税核算方法从应付税款法改为资产负债表债务法。
2006年未存在的其他事项如下:
(1)2006年12月31日,甲公司应收账款余额为4000万元,已计提坏账准备160万元。
(2)按照销售合同规定,甲公司承诺对销售的X产品提供3年免费售后服务。甲公司 2006年末“预计负债一产品质量保证”贷方余额为400万元。税法规定,与产品售后服务相关的支出在实际发生时允许税前扣除。
(3)甲公司2006年1月1日初4 100万元购入面值4 000万元的国债,作为持有至到期投资核算,每年1月10日付息,到期一次还本,票面利率6%,假定实际利率为5%,该国债投资在持有期间未发生减值。税法规定,国债利息收入免征所得税。
(4)2006年7月开始计提折旧的一项固定资产,成本为6 000万元,使用年限为10年,净残值为零,会计处理按双倍余额递减法计提折旧,税收处理按直线法计提折旧。假定税法规定的使用年限及净残值与会计规定相同。
(5)2006年12月31日,甲公司存货的账面余额为2 600万元,存货跌价准备账面余额 300万元。税法规定,该类资产在发生实质性损失时允许税前扣除。
2007年发生的事项如下:
(1)2007年4月,甲公司自公开市场购入基金,作为可供出售金融资产核算,买价为 1 995万元,发生的相关税费5万元,2007年12月31日该基金的公允价值为3 100万元。
(2)2007年5月,将2006年10月20日购买的B公司股票出售50万股,取得款项560万元,2007年末每股市价13元。
(3)甲公司2007年12月10日与丙公司签订合同,约定在2008年2月20日以每件0.2万元的价格向丙公司提供A产品1 000件,若不能按期交货,将对甲公司处以总价款20%的违约金。签订合同时产品尚未开始生产,甲公司准备生产产品时,原材料的价格突然上涨,预计生产A产品的单位成本将超过合同单价,预计A产品的单位成本为0.21万元。
(4)2007年投资性房地产的公允价值为2 850万元。
(5)向关联企业提供现金捐赠200万元。
(6)应付违反环保法规定罚款100万元。
(7)2007年发生坏账60万元,按税法规定可以在税前扣除,年末应收账款余额为6000万元,坏账准备余额为240万元。
(8)2007年发生产品质量保证费用350万元,确认产品质量保证费用500万元。
(9)2007年年末结存存货账面余额为3 000万元,存货跌价准备账面余额为100万元。
(10)2007年甲公司利润总额为5 000万元。
其他相关资料:
(1)假定预期未来期间甲公司适用的所得税税率不发生变化;
(2)甲公司预计未来期间能够产生足够的应纳税所得额用以抵扣可抵扣暂时性差异。
(3)不考虑本题所列事项以外的其他项目。
根据上述资料,回答下列问题:

2007年12月31日,甲公司资产负债表中应确认的预计负债金额为( )万元。

A.550

B.560

C.500

D.510

查看答案
微信公众账号搜索答案