Questions 13 to 15 are based on the conversation you have just heard.
A. You will get a fine.
B. You will be given a booklet.
C. You cannot borrow any item.
D. Your rights of borrowing will be canceled.
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Questions 19 to 22 are based on the passage you have just heard.
A. He does not like to play piano.
B. He has to attend many piano lessons.
C. He has to enter every piano competition.
D. He is afraid of disappointing his parents. Passage Three
Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the Jour choices marked A, B, C and D, and decide which is the best answer.
A. He’d better submit his resume at once.
B. Not all applicants will be interviewed.
C. She does need his help for the moment.
D. There might not be any interview at all.
清河公司为增值税一般纳税人,主要生产和销售甲产品,适用增值税率17%,所得税税率25%,不考虑其他相关税费,该公司20××年发生以下业务: (1)销售甲产品一批,该批产品的成本16万元,销售价格40万元,专用发票注明增值税6.8万元,产品已经发出,提货单已交给买方。货款及增值税款尚未收到。 (2)当年分配并发放职工工资40万元,其中:生产工人工资24万元,车间管理人员工资8万元,企业管理人员工资8万元。 (3)本年出租一台设备,取得租金收入8万元。 (4)本年度计提固定资产折旧8万元,其中:计入制造费用的折旧5万元,计入管理费用的折旧2万元,出租设备的折旧1万元。 (5)用银行存款支付销售费用1万元。 (6)在本年年末,出售不用的机器设备一台,其市场价格20万元,原价30万元,已提折旧12万元。 要求:计算清河公司20××年度利润表的下列报表项目金额: (1)营业收入( )元。 (2)营业成本( )元。 (3)营业利润( )元。 (4)利润总额( )元。 (5)净利润( )元。
Questions 19 to 22 are based on the passage you have just heard.
A. He knows very little about music.
B. He is a member of a large orchestra.
C. He wants Michael to be a great trumpet player.
D. He never makes Michael enter music competitions.