某企业2005年度的有关资料如下:(1) 资本公积比2004年增加100万元;开立新

题型:问答题

问题:

某企业2005年度的有关资料如下:

(1) 资本公积比2004年增加100万元;开立新增账簿8本;

(2) 与货运公司签订运输合同,载明运输费及保管费共计35万元;

(3) 与租赁公司签订融资租赁合同,合同金额320万元,年利率5%;

(4) 与甲公司签订以货换货合同,本企业的货物价值350万元,甲公司的货物价值352万元;

(5) 与丙公司签订技术转让合同,转让收入由丙公司按2005年~2008年实现利润的 30%支付;

(6) 与乙公司签订受托加工合同,为乙企业加工货物,由本企业提供价值80万元的原材料和价值15万元的辅助材料并收加工费20万元;

(7) 3月份以本公司财产50万元作抵押,取得某银行抵押贷款100万元,签订合同规定年底归还,但年底因无力偿还,按照合同规定将抵押财产产权转移给该银行,并依法签订了产权转移书据。

要求:按下列顺序回答问题,每问均为共计金额:

计算以货换货合同应缴纳的印花税。

考点:注册会计师税法注册会计师(税法)46
题型:问答题

阅读下列材料;

材料一:1914年日本驻华公使说:“目前世界危机势必迫使我国政府采取影响深远的行动。当珠宝店着火的时候,要保证珠宝店附近的人不去拿几个珠宝是办不到的。”

材料二:1919年参加巴黎和会的中国政府代表之一顾维钧说:“中国应该在和会上理直气壮地提出山东问题。不能对英法抱太大的希望,真正可以指望的只有美国的支持。”

材料三:巴黎和会上美国总统威尔逊说:“我们参加世界战争,主要目的就要维持条约的神圣,中日两国既有1915年5月的中日协 定于前,又有1918年9月24日换文于后,英法等国与日本所订的条约又有维持日本继承德国在山东的权利义务。在这种情形下,山东问题似无法变更!”

请回答:

(1)材料一中的“世界危机”指的是什么?“影响深远的行动”的目标是什么?

(2)材料二中顾维钧“理直气壮”的理由是什么?他的话反映了当时中国知识分子的一种什么心态?

(3)据材料三,指出当时美国政府的态度。巴黎和会上以美国为代表的帝国主义国家对中国权益的态度,说明了什么?

题型:问答题

下列不是臀位临床表现的是()。

A.宫底可触及胎头

B.胎心在脐下左侧或右侧最清楚

C.易脐带脱垂

D.产程延长

E.宫缩乏力

题型:问答题

“他此时正在运送大批外国雇佣兵,来从事其制造死亡、荒凉和暴政的勾当……他已完全不配当一个文明国家的元首。”这句话节选自美国的《独立宣言》,这里的“一个文明国家”指的是[ ]

A.英国

B.法国

C.意大利

D.西班牙

题型:问答题

表皮样囊肿(图A)与皮样囊肿(图B)的主要区别为()

A.表皮样囊肿的囊壁含皮肤附属结构

B.皮样囊肿的囊壁不含皮肤附属结构

C.皮样囊肿含一种或多种皮肤附属结构

D.皮样囊肿内不含角化物

E.表皮样囊肿内不含角化物

题型:问答题

Passage One


When I was six, Dad brought home a dog one day, who was called "Brownie". My brothers and I all loved Brownie and did different things with her. One of us would walk her, another would feed her, then there were baths, playing catch and many other games. Brownie, in return, loved each and every one of us. One thing that most touched my heart was that she would go to whoever was sick and just be with them. We always felt better when she was around.
One day, as I was getting her food, she chewed up one of Dad’s shoes, which had to be thrown away in the end. I knew Dad would be mad and I had to let her know what she did was wrong. When I looked at her and said, "Bad girl," she looked down at the ground and then went and hid. I saw a tear in her eyes.
Brownie turned out to be more than just our family pet, she went everywhere with us. People would stop and ask if they could pet her. Of course she’d let anyone pet her. She was just the most lovable dog. There were many times when we’d be out walking and a small child would come over and pull on her hair. She never barked or tried to get away. Funny thing is she would smile. This frightened people because they thought she was showing her teeth. Far from the truth, she loved everyone.
Now many years have passed since Brownie died of old age. I still miss days when she was with us.

Which of the following best describes Brownie

A.Shy.

B.Polite.

C.Brave.

D.Carin

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