试题与答案

气动薄膜调节阀由哪两部分组成?

题型:问答题 简答题

题目:

气动薄膜调节阀由哪两部分组成?

答案:

参考答案:

气动薄膜调节阀由执行机构(膜头)和调节机构(阀体)两部分组成,执行机构用来产生动力,调节机构用来控制介质流量。

试题推荐
题型:完形填空
完形填空
      Mr. Glen is a millionaire. Five years ago,after returning from abroad to his motherland, he   1  his
small company. Speaking of success, Glen often tells us a story about his extra expensive "school" fee.
He always     2    his success to it.
     At that time, Glen, who already got a Ph.D. degree,    3  to return to the homeland, starting a
company. Before leaving, he bought a Rolex watch with the     4     made through years of work after
school and the scholarships. At the airport he had to accept the    5   customs check. The watch on his
wrist was also demanded to be  taken down for   6  . Glen knew that carrying the specific goods out had
to pay the tax, and he worried about paying   7    for his watch. So when he was checked, he told a lie
that his watch was a    8  fake(假货). When he was   9   of his "smarts", immediately, in the presence of
Glen, the officers hit the watch,   10  cost nearly 100,000, into pieces   11  hearing Glen' s words. Glen
was    12  . Before he understood why, he was taken to the office to be examined    13  . For many
times of entry-exit   14  he knew that only those people in the "blacklist" would "enjoy" this special
treatment. The officers looked over everything carefully in the box, and   15   him no matter what time
of entry and exit he must accept the check and if  16  reusing and carrying fake and shoddy goods, he
would be  17 according to law! Suddenly, his face turned red, and he had nothing in mind after boarding
the plane for long.
      After returning to the homeland, he often told the story to his family, and his employees, too. He said
that this made a deep  18  on him, because the additional high "school" fee that he had ever paid made
him realize the value of    19  , which he would remember as the   20  of his success forever.
( )1. A. set up        
( )2. A. honors        
( )3. A. decided      
( )4. A. books        
( )5. A. ordinary      
( )6. A. look          
( )7. A . one          
( )8. A. priceless    
( )9. A. afraid        
( )10. A . that        
( )11. A. on          
( )12. A. disappointed
( )13. A. strictly    
( )14. A. conditions  
( )15. A. stopped      
( )16. A. came out    
( )17. A. hit          
( )18. A. expression  
( )19. A. honesty      
( )20. A. secret      
B. took up    
B. mentions    
B. refused    
B. things      
B. routine    
B. inspection  
B. it          
B. useful      
B. proud      
B. what        
B. at          
B. delighted  
B. quietly    
B. experiences
B. hoped      
B. found out  
B. blamed      
B. idea        
B. lies        
B. lesson      
C. went up        
C. brings        
C. objected      
C. savings        
C. regular        
C. test          
C. them          
C. worthless      
C. ashamed        
C. as            
C. who            
C. amazed        
C. quickly        
C. experiments    
C. warned        
C. sent out      
C. praised        
C. thought        
C. goods          
C. choice        
D. picked up    
D. owes          
D. asked        
D. pounds        
D. common        
D. experiment    
D. these        
D. valuable      
D. hard          
D.  which        
D. in            
D. satisfied    
D. curiously    
D. chances      
D. urged        
D. set out      
D. charged      
D. impression    
D. bravery      
D. Belief        
查看答案
题型:问答题 案例分析题

甲股份有限公司(以下简称甲公司)系上市公司,2007年1月1日递延所得税资产为165万元;递延所得税负债为264万元,这些暂时性差异均不是因为计入所有者权益的交易或事项产生的,适用的所得税税率为33%。根据2007年颁布的新税法规定,自2008年1月1日起,该公司适用的所得税税率变更为25%。甲公司预计会持续盈利,各年能够获得足够的应纳税所得额。2007年利润总额为790.894万元,该公司2007年会计与税法之间的差异包括以下事项:

(1)2007年1月1日,以1022.35万元自证券市场购入当日发行的一项3年期到期还本付息国债。该国债票面金额为1000万元,票面年利率为5%,年实际利率为4%,到期日为2009年12月31日。甲公司将该国债作为持有至到期投资核算。税法规定,国债利息收入免交所得税。

(2)因违反税收政策需支付的罚款40万元,款项尚未支付;

(3)2007年7月1日,甲公司自证券市场购入某股票;支付价款260万元(假定不考虑交易费用)。甲公司将该股票作为交易性金融资产核算。12月31日,该股票的公允价值为300万元。

(4)2007年9月1日,甲公司自证券市场购入某股票;支付价款150万元(假定不考虑交易费用)。甲公司将该股票作为可供出售金融资产核算。12月31日,该股票的公允价值为100万元。

(5)本期提取存货跌价准备210万元,期初存货跌价准备余额为0万元;

(6)本期预计产品质量保证费用50万元,将其确认为预计负债,期初产品质量保证费用为0万元;

(7)采用公允价值模式的投资性房地产2006年年末公允价值为1800万元(假定等于其成本),2007年年末其公允价值跌至1600万元;

(8)应付职工薪酬的科目余额为100万元,按照税法规定该企业允许税前扣除的合理职工薪酬为80万元;

(9)2007年1月1日存在的可抵扣暂时性差异在本期转回100万元,应纳税暂时性差异在本期转回200万元。假定除上述所述事项外,无其他差异。

计算甲公司2007年末应纳税暂时性差异余额和可抵扣暂时性差异余额。

查看答案
微信公众账号搜索答案