题目内容

丁某曾是某公司的高管,因犯诈骗罪被判处有期徒刑十年,剥夺政治权利三年。在监狱服刑八年后,丁某减刑出狱。出狱后,丁某面对的问题一大堆:严重的风湿病和心脏病需要花钱治疗;判刑后主动要求与妻子离婚,并把房子留给了妻子和儿子,出狱后只能与年迈的母亲和兄嫂挤住一处;几次求职被拒,生活靠母亲微薄的退休金,在家中感到抬不起头来;长期没有与儿子共同生活,父子间的交流缺乏感情基础;妻子有意与其复婚,丁某也希望一家人共同生活,但又怨恨妻子当初真的同意离婚,心情十分矛盾;过去的商界朋友有意与他联络,也想帮助他解决一些经济上的困难,但他看到过去财力和经营不如他的人超过自己,自尊心使他不愿接受别人的“施舍”。了解到丁某的上述困难和想法后,社区矫正社会工作者引导丁某一起分析其当前迫切需要解决的问题有( )。

A. 婚姻问题
B. 住房问题
C. 工作问题
D. 申请最低生活保障金和医疗优惠待遇
E. 按照社区矫正制度要求,定时定点汇报思想和生活动向,参加社区公益劳动

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某企业为增值税一般纳税人,本月份发生了以下的一些经济业务: (1)1日,从开户银行提取现金50000元备用。 (2)8日,职工李明出差预借差旅费2000元,以现金付讫。 (3)23日,以现金支付职工工资30000元。 (4)25日,现金清查中,发现库存现金较账面余额多出56元,经查有30元是少付职工刘军的工资,其余26元无法查明原因。 要求:根据上述资料,回答问题。 针对业务(3),“应付职工薪酬”账户属于______。

A. 资产类账户
B. 负债类账户
C. 权益类账户
D. 成本费用类账户

某企业为增值税一般纳税企业,适用的增值税率为17%。 本月“应收账款”期初余额为117000元,本月收回应收账款70200元,“应收账款”期末余额为93600元;“库存商品”账户期初余额为100000元,本月完工入库商品为90000元;本月销售商品取得的现金收入为120000元(不含增值税),本月销售商品的成本占商品销售收入的60%。假定应收账款期初余额及本期发生额均为销售商品而发生的,而且其金额仅包括价款部分及增值税;同时本月发出商品均用于销售,而且销售收入均已实现。 要求:根据以上资料,回答问题。 根据上述资料计算,该企业本月实现的销售收入为______元。

A. 46800
B. 140400
C. 160000
D. 240000

企业生产经营管理所需的会计账簿资料是多方面的,不仅要求会计账簿能够提供总括的会计核算资料,而且要求会计核算能够提供详细的经济指标。因此,企业要对每个设置的总分类账户都应设置明细分类账户,进行明细分类核算。

A. 对
B. 错

Section Ⅰ Use of English Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points) Even the Saudis--or rather, the small number of men who actually rule their troubled country--are giving ground in the struggle for women’ s rights. For sure, the recommendations (1) this week to Crown Prince Abdullah at the end of an (2) round of "national dialogue" concentrating on the role of women were fairly tame. In the reformers-versus-reactionaries (3) test of whether women should be allowed to drive cars ( at present they cannot do so in the kingdom, nor can they travel unaccompanied, by whatever (4) of motion) , the king was merely asked to" (5) a body to study a public transport system for women to facilitate mobility". (6) mention, of course, of the right to vote--but then that has been (7) to men too, though local elections, on an apparently universal franchise, are supposed to be held in October. In sum, it is a tortoise’ s progress. But the very fact of the debate happening at all is (8) --and hopeful. It is not just in Saudi Arabia that more rights for women are being demanded (9) across the whole of the Arab and Muslim world. The pushy Americans have made women’ s rights part of their appeal for greater democracy in (10) they now officially call the "broader Middle East" , to include non-Arab Muslim countries such as Iran, Turkey and even Afghanistan. Many Arabs have cautioned the Americans against seeking to (11) their own values on societies with such different traditions and (12) Many leading Muslims have (13) the culturally imperious Americans of seeking to (14) Is lam. The (15) for more democracy in the Muslim world issued by leaders of the eight biggest industrial countries was watered down for fear of giving (16) Yet, despite the Arabs’ prickliness, the Americans have helped pep up a debate that is now bubbling fiercely in the Arab world, even (17) many Arab leaders, none of whom is directly elected by the people, are understandably (18) of reforms that could lead to their own toppling. Never before have women’ s rights in the Arab world been so (19) debated. That (20) is cause to rejoice. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.6()

A. remoulded
B. inherited
C. accorded
D. handed

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