题目内容

ABC公司为增值税一般纳税企业，适用的增值税税率为17%，材料采用实际成本进行日常核算。该公司2000年4月30日“应交税金——应交增值税”科目借方余额为4万元，该借方余额均可用下月的销项税额抵扣。5月份发生如下涉及增值税的经济业务： (1)购买原材料一批，增值税专用发票上注明价款为60万元，增值税税额为10.2万元，公司已开出承兑的商业汇票。该批原材料已验收入库。 (2)用原材料对外投资，双方协议按成本作价。该批原材料的成本和计税价格均为41万元，应交纳的增值税额为6.97万元。 (3)销售产品一批，销售价格为20万元(不含增值税额)，实际成本为16万元，提货单和增值税专用发票已交购货方，货款尚未收到。该销售符合收入确认条件。 (4)在建工程领用原材料一批，该批原材料实际成本为30万元，应由该批原材料负担的增值税额为5.1万元。 (5)月末盘亏原材料一批，该批原材料的实际成本为10万元，增值税额为1.7万元。 (6)用银行存款交纳本月增值税2.5万元。 (7)月末将本月应交未交增值税转入未交增值税明细科目。要求： (1)编制上述经济业务相关的会计分录(“应交税金”科目要求写出明细科目及专栏名称)。 (2)计算ABC公司5月份发生的销项税额、应交增值税额和应交未交的增值税额。

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甲股份有限公司2007年至2013年与无形资产业务有关的资料如下： (1)2007年12月1日，以银行存款600万元购入一项无形资产(不考虑相关税费)，该无形资产的预计使用年限为10年，预计残值为零。 (2)2011年12月31日，预计该无形资产的未来现金流量的现值为248.5万元，公允价值减去处置费用后的净额为240万元。该无形资产发生减值后，原预计使用年限及残值不变。 (3)2012年12月31日，该无形资产的预计未来现金流量的现值为220万元，公允价值减去处置费用后的净额为210万元。该无形资产发生减值后，原预计使用年限及残值不变。 (4)2013年5月1日，将该无形资产对外出售，取得价款200万元并存入银行(不考虑相关税费)。要求：编制该无形资产出售的会计分录。 (假定无形资产账面净值=无形资产原值-累计摊销)

下列程序的输出结果是( )。 #include ＜stdio.h＞ f(int a) int b＝0； static int c＝4； a＝c++；b++； return(a)； main() int a=2，i，c； for(i=0；i＜2；i++) c=f(a++)； printf("%d\n", c)；

A) 4
B) 7
C) 6
D) 5

湿热黄疸，淋证涩痛

A. 大黄
B. 芒硝
C. 火麻仁
D. 芦荟
E. 红大戟

Passage Two Manhattan trigonometry (三解法) teacher Terry Webber takes his students to the East River every year and has them measure the distance across with just a ruler and a protractor (量角器). The students then ride the Staten Island ferry and, knowing only the height of the Statue of Liberty; calculate the distance between Staten Island and Manhattan. That’s the kind of out-of-the-box approach that Webber and other critics fear will go out the window with the sweeping school reforms announced this week by Mayor Bloomberg and Schools Chancellor Joel Klein. "We won’t have time," Webber said., "We will have to teach them to memorize certain bits of information, then say, ’Bubble (泡沫，幻想的计划) in this test. ’" The reforms--including a more rigorous tenure (任期) review for new teachers and a system in which the school bureaucracy (官僚机构) is slashed (削减) and principals are freed from administrative supervision--are largely made possible by an "accountability" system that will measure everything that goes on in schools, reducing the data to easy-to-understand letter grades: A, B, C, D or F. Principals whose schools get Fs could face firing. New teachers whose students aren’t scoring well could be denied tenure. And administrators will be able to survey large swaths of the city’s 1,400 schools with greater efficiency. The letter grades will factor attendance rates and the results of parent and teacher surveys, but will primarily hinge on test scores. Students also will be tested throughout the school year so their progress can be measured and posted online for parents. "This online system will track progress in real time and take the guesswork out of what good teaching looks like--thus enabling teachers to tailor instruction to the particular needs of each student," Klein said yesterday. But teachers like Webber say not all of the things kids need to learn can be reduced to data. "Some kids are better at making presentations. Some kids are better at analyzing things." Advocates who oppose testing are furious about the reforms. "This is totally deprofessionalizing (非专业化的，非职业化的) teachers," said Jane Hirschmann, of Time Out From Testing. "They will be doing data entry. Tests were supposed to be a measure of reform. Instead, tests have become the reform and they have become the curriculum." What would be the standard of everything that goes on in school

A. Deprofessionalizing.
B. School bureaucracy.
C. "Accountability" system.
D. Particular needs.