题目内容

对进出境物品,世界大多数国家都规定旅客进出境采用“红绿通道制度”,我国也采用“红绿通道制度”。

A. 对
B. 错

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东方造船厂(一般纳税企业)与中远公司签订了一份建造合同WY,承建一艘船舶。合同总价款为 678.6万元(合增值税),完工时间为2001年8月31日;同时规定,该合同若能提前2个月完工,且工程优良,则另支付奖励款23.4万元(含增值税)。工程于 1999年2月开工,最初预计工程总成本为550万元;至2000年底,由于钢材价格上涨等因素将工程预计总成本调整为600万元; 2001年6月25日工程完工,经验收确认工程优良冲远公司同意支付奖励款。合同期间每年发生的成本.结算的合同价款及实际收到的价款如下:(单位:万元) 1999 2000 2001 已发生的成本 154.00 203.58 198.50 已结算合同价款 480.00 346.32 339.30 (含增值税) 实际收到价款 595.00 152.10 163.80 (含增值税) 假设该合同适用增值税税率为17%,不考虑其他税费。 根据上述有关资料,回答下列问题: 2001年6月25日,东方造船厂确认该项工程收入的会计分录的是( )。

A. 借:工程结算 1551200 预计损失准备 40000 贷:主营业务收入 136000 应交税金——应交增值税(销项税额) 231200
B. 借:主营业务成本 1110000 预计损失准备 40000 工程施工——毛利 210000 工程结算 231200 贷:主营业务收入 1360000 应交税余 ——应交增值税(销项税额) 231200
C. 借:应收账款 1521000 贷:主营业务收入 1300000 应交税金 ——应交增值税(销项税额)221000
D. 借:银行存款1638000 贷:主营业务收入 1400000 应交税金 ——应交增值税(销颂税额)238000

Conversation 1

A. Because they are paid in cash.
B. Because they are high-grade goods.
C. Because they are samples.
D. Because they are goods on sale.

中度酸中毒的标准是CO2—CP为:()

A. <5 mmo1/L
B. 5~9 mmol/L
C. 9~13 mmol/L
D. 15~17 mmol/L
E. 17~20 mmol/L

You want to get healthy. You know you need to exercise more. But you are not ready to do intense physical activities. Don’t worry! The best thing for most of us may be to just go for n walk. Yes, walk. At a reasonably vigorous clip (five to six kilometers per hour) for half an hour or so, maybe five or six times a week. You may not feel the benefits all at once, but the evidence suggests that over the long term, a regular walking routine can do you good. Walking, in fact, may be the perfect exercise. For starters, it’s one of the safest things you can do with your body. It’s much easier on the knees than running and doesn’t trigger side effects. Regular physical activity is probably as close to a magic bullet as we will come in modem medicine, If everyone were to walk briskly for 30 minutes every day, we could cut the incidence of many chronic diseases by 30 to 40 per cent. Walking is also a great way to lose body fat, so even if you don’t 10se any weight, your body will have a healthier composition. Most people find they have to walk at least an hour a day to shed kilo. According to the passage, what is the best way to get healthy

A. Going to the gym regularly.
B. Intense physical activities.
C. Running over a long term.
D. A regular walking routine.

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