试题与答案

以下是牛津英语教材的一课时的阅读教学内容,请认真阅读,设计一份“任务性”的教学流程。

题型:问答题

题目:

以下是牛津英语教材的一课时的阅读教学内容,请认真阅读,设计一份“任务性”的教学流程。

A brave young man!

Zhang hua is 25 years old. He helped his neighbour out of a fire.

On 10th May, Zhang hua was at home alone. Suddenly he heard someone shouting "Fire! Fire!". He ran outside. He saw a lot of smoke from next door. He went in and saw his neighbour, the 79-year-old Mrs. Sun, in the kitchen. She could not get out because she hurt her leg. Anything could happen to her at that moment.

Zhang hua quickly ran back to his flat and poured water over his jacket. Then he rushed into Mrs. Sun’s kitchen to save her. There was a lot of smoke and the fire was very hot. He was not afraid. He put out the fire with a blanket and helped Mrs. Sun out.

The fire burnt Zhang hua’s neck, arms and face. He was in hospital for two months. Many people visited him and brought him flowers and presents. "What a brave young man!" they said.

Zhang hua was glad that he helped Mrs. Sun. "We should help each other," he said.

Zhang hua also said, "Fire can be very dangerous. It is important to be careful with fire. \

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A解析: 由,的必要条件。又当的充分条件,故正确答案为A。

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题型:问答题

某公司为增值税一般纳税人,增值税税率17%,2010年11月30日的部分科目余额如下所示。

科目名称 借方余额 贷方余额
交易性金融资产 800
应收账款——甲公司 20000
应收账款——乙公司 1000
坏账准备 800
应交税费 2500
原材料 10000
库存商品 45000
固定资产 64000
累计折旧 1300
注:坏账准备均为压收账款计提的,该公司未单独设置“预付账款”科目。
该公司12月份有关资料如下:
(1)购入A材料一批,增值税发票上注明材料价款为8000元,增值税1360元,另支付材料运输费1000元。材料验收入库,款项均已通过银行付讫。运费按7%计算进项税额。
(2)委托外单位加工B材料(非金银首饰),原材料价款10000元,加工费5000元(不含增值税),取得的增值税专用发票上注明增值税额为850元,由受托方代收代交的消费税为500元,材料已加工完毕验收入库,款项均已支付。委托方收回后的材料用于继续生产非应税消费品。
(3)将50台自产产品作为福利分配给本公司管理人员。该批产品的生产成本总额为24000元,市场售价总额为30000元(不含增值税)。
(4)购买不需安装设备一台,增值税专用发票注明价款70000元,增值税为11900元,符合增值税抵扣条件,款项已用银行存款付讫。
(5)在建工程领用A原材料10000元,对应的增值税进项税额是1700元,假定增值税不可以抵扣。
(6)盘亏一批A原材料,价值是4680元,原支付增值税进项税额795.6元。
(7)用自产的应纳消费税产品对外进行长期投资,产品成本为30000元,计税价格为40000元,消费税税率为10%。
(8)转让一项专利技术的使用权,取得收入50000元,已存入银行,营业税税率为5%。
(9)出售一幢原来用于出租的房屋,账面原值1000000元,已提折旧400000元,出售价款800000元已收存银行,营业税税率为5%。
(10)预付购买原材料价款5500元。
(11)计提本月固定资产折旧1250元,均计入管理费用。
(12)购入交易性金融资产,买价5000元,另支付交易费用60元,用银行存款支付。
(13)企业经过对应收账款风险的分析,决定年末计提坏账准备1000元。
(14)本月实际交纳增值税10000元,消费税5000元,营业税44000元。
(15)所得税税率为25%,1~11月份的所得税费用已转入本年利润。本月应交所得税为2500元,已用银行存款缴纳。(假设不考虑纳税调整事项)
[要求]
(1)根据上述经济业务编制会计分录。
(2)根据上述资料,填制该方公司12月31日资产负债表中下列项目的金额:
①交易性金融资产
②应收账款
③固定资产
④预付款项

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