乙公司于20×6年末购入一台设备并投入企业管理部门使用,入账价值为463500元,预

题型:单项选择题

问题:

乙公司于20×6年末购入一台设备并投入企业管理部门使用,入账价值为463500元,预计使用年限为5年,预计净残值为13500元,自20×7年1月1日起按年限平均法计提折旧。20×8年初,由于技术进步等原因,公司将该设备的折旧方法改为年数总和法,预计剩余使用年限为3年,净残值不变。则该项变化将导致20×8年度公司的利润总额减少()元。

A.30000

B.54000

C.60000

D.90000

考点:注册税务师财务与会计注册税务师财务与会计真题2008年
题型:单项选择题

肾病综合征患儿大量蛋白尿期间的饮食,错误的是()

A.低盐

B.高蛋白

C.低动物性脂肪

D.高热量

E.高可溶性纤维

题型:单项选择题

厥证急救时,首先应分辨:

A.标本

B.表里

C.寒热

D.虚实

E.气血

题型:单项选择题

下列有关血细胞比容测定,哪项是错误的

A.所用器材必须清洁干燥

B.不能使用改变红细胞体积的抗凝剂

C.温氏法要求相对离心力为2264g,离心30min

D.血浆有溶血现象与结果无关

E.不同的离心机,应选择不同的离心速度

题型:单项选择题

人体狭义之神通常不包括()

A.五神

B.七情

C.五志

D.思维

E.运动

题型:单项选择题

Part 3


Questions 19-25


·Read the following passage and answer questions 19-25.
·For questions 19-25, choose the correct answer A, B, C and D.
·Mark your answers on the Answer Sheet.
While still in its early stages, welfare reform has already been judged a great success in many states, at least UN is getting people off welfare, lt’s estimated that more than two million have left the roles since 1994.
In the past four years, welfare in rolls in Athens country has been cut in half. But 70 percent of the people who left in the past two years took jobs that paid less than $6 an hour. The result: The Athens country poverty rate still remains at more than 30 percent—twice the national average.
For advocates for the poor, that’s an indication that much more needs to be done.
"More people are getting jobs, but it’s not making their lives any better," says Kathy Lairn, a policy analyst at the center in budget and policy priorities in Washington.
Canter analysis of US census data nationwide found that between 1995 and 1996, a great percentage of single, fame-headed household were earning money on their own, but that average income for these households actually went down.
But for many, the fact that poor people are able to support themselves almost as well without government aid as they did with it is in itself a huge victory.
"Welfare was a poison. It was a toxin that was poisoning the family," says Rector, a welfare reform is changing the moral climate in low-income communities. It’s beginning to rebuild the work ethic, which is much more important.
Mr. Rector and others argued that once "the habit of dependency is cracked," then the country can make other policy changes aimed at improving living standards.

What is worth noting form the example of Athens country is that ______.

A.60 percent of the population no longer relies on welfare

B.70 percent of the people there have been employed for two years

C.the living standards of most people are going down

D.great efforts should be madeto improve people’s living standards

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