题目内容

Paralinguistic Features of LanguageIn face-to-face communication speakers often alter their tones of voice or change their physical postures in order to convey messages. These means are called paralinguistic features of language, which fail into two categories.I. First category: vocal paralinguistic featuresA. (1)______: to express attitude or intentionB. examples1. whispering:need for secrecy2. breathiness:deep emotion3. (2)______: unimportance4. nasality: anxiety5. extra lip-rounding: greater intimacyII. Second category: physical paralinguistic featuresA. facial expressions1. (3)______-- smiling: signal of pleasure or welcome2. less common expressions-- eye brow raising: surprise or interest-- lip biting: (4)______B. gestureGestures are related to culture.1. British culture-- shrugging shoulders: (5)______-- scratching head: puzzlement2. other cultures-- placing hand upon heart: (6)______-- pointing at nose: secretC. proximity, posture and echoing1. proximity: physical distance between speakers-- closeness: intimacy or threat-- (7)______: formality or absence of interestProximity is person-, culture- and (8)______-specific.2. posture-- hunched shoulders or a hanging head: to indicate (9)______-- direct level eye contact: to express an open or challenging attitude3. echoing-- definition: imitation of similar posture-- (10)______: aid in communication-- conscious imitation: mockery 5()

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whichofthefollowinganswersiscorrect?()

A. Don’t mention it
B. At about 2 o’clock
C. Thanks for your help
D. Tt’s 54576862

企业当月新增加的固定资产,当月增加的固定资产,当月不计提折旧,下月开始计提折旧,当月减少的固定资产,当月扔计提折旧。

A. 对
B. 错

企业取得的持有至到期投资涉及的交易费用计入投资收益。

A. 对
B. 错

甲公司为增值税一般纳税人,适用的增值税税率为17%。2016年XX月甲公司发生如下业务:(1)1日,与乙公司整订委托代销合同,委托乙公司销售N商品2000件,合同约定乙公司按每件100元对外销售,甲公司按售价的10%向乙公司支付手续费(手续费不考虑增值税)。商品已经发出,每件成本为60元。(2)8日,收到乙公司开具的代销清单,乙公司实际对外销售N商品1000件,甲公司开具的增值税专用发票上注明的价款款为100000元,增值税税额为17000元,款项尚未收到。(3)10日,采用托收承付结算方式向丙公司销售M商品,并办妥托收手续,开具的增值税专用发票上注明的价款为500000元,增值税税额为85000元。该批M商品的成本为350000元。15日,丙公司发现该批商品有瑕疵,要求给予5%的折让,甲公司同意并办妥相关手续,开具了增值税专业发票(红字)。20日,甲公司收到扣除折让后的全部款项存入银行。(4)25日,收到以经营租赁方式出租设备的本月租金20000元及相应增值税税额3400元。该备本月应计提折旧12000元。 根据资料(3),下列各项中,关于甲公司销售M商品会计处理结果表达正确是()

A. 办委托收手续时,确认应收账款585000元
B. 发生销售折让时,确认销售费用25000元
C. 收到销售款项时,增加银行存款555750元
D. 发生销售折让时,冲减主营业务收入25000

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