题目内容

某企业为增值税一般纳税人,2014年应交各种税金为:增值税350万元,消费税150万元,城市维护建设税35万元,土地使用税10万元,房产税10万元,车船税5万元,土地增值税3万元,所得税250万元。上述各项税金应计入管理费用的金额为()。万元。

A. 5
B. 15
C. 25
D. 185

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Questions are based on the following passage.
Every human being, no matter what he is doing, gives off body heat.The usual problem is how to dispose of it.But the designers of the Johnstown campus of the University of Pittsburgh set themselves the opposite problem--how to collect body heat.They have designed a collection system which utilizes not only body heat, but also the heat given off by such objects as light bulbs
and refrigerators as well.The system works so well that no conventional fuel is needed to make the campus's six buildings comfortable.
some parts of most modem buildings--theaters and offices as well as classrooms-are more than amply heated by people and lights and sometimes must be air-conditioned even in winter.The technique of saving heat and redistributing it is called"heat recovery."A few modem buildings recover heat, but the University's system is the first to recover heat from some buildings and re-use it in others.
Along the way, Pitt has learned a great deal about some of its heat producers.The harder a student studies, the more heat his body gives off.(80) Male students emit more heat than female students do, and the larger a student is, the more heat he produces.It is tempting to conclude that the hottest prospect for the Johnstown campus would be a hardworking, overweight male genius.
Until recently, body heat has caused problems because it__________ 查看材料

A. was difficult to collect
B. came in a variety of forms
C. was difficult to get rid of
D. tended to be absorbed by physical objects

Ⅵmen the demand for facial tissues increased,__________ .

A. the supply was quickly exhausted
B. its price went up
C. the manufacturers tried to improve their quality
D. more manufacturers went into the business of making tissues

“理万金分文不沾”,“手提万贯,一尘不染”体现的会计职业道德是()。

A. 参与管理
B. 廉洁自律
C. 提高技能
D. 强化服务

某建设工程按规定于2013年6月1日办理了开工报告审批手续,但因故一直没有开工,同年12月7日准备开工时,建设单位应当()。

A. 向发证机关申请延期
B. 报批准机关核验开工报告
C. 重新办理开工报告批准手续
D. 改办施工许可证

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