( )是陆地生态系统的主体,是人类的发源地。A.土地资源 B.水资源 C.森林资源

题型:单项选择题

问题:

( )是陆地生态系统的主体,是人类的发源地。

A.土地资源

B.水资源

C.森林资源

D.矿产资源

考点:投资建设项目管理师投资建设项目决策投资建设项目决策
题型:单项选择题

丙公司为增值税一般纳税人,适用的增值税税率为17%,所得税税率为25%,提供运输劳务的营业税税率为3%,转让不动产和无形资产的营业税税率为5%。不考虑城市维护建设税和教育费附加。丙公司主要生产和销售甲产品,兼营运输劳务。该企业对原材料采用计划成本核算,原材料账户2012年1月1日余额为408万元,材料成本差异账户2012年1月1日借方余额为8万元。2012年度丙公司发生下列有关经济业务:(1)销售甲产品一批,该批产品的成本为320万元,不含税货款为800万元,专用发票注明的增值税额为136万元,产品已经发出,提货单已经交给买方,货款及增值税尚未收到;(2)上述产品销售业务中,买方用银行存款支付了购买价款200万元和增值税额,余款则开具了一张面值600万元,期限为4个月的不带息商业承兑汇票;(3)购入材料一批,增值税专用发票上注明的材料价款为400万元,增值税为68万元,材料已经验收入库,企业开出商业承兑汇票支付,该批材料计划成本390万元;(4)商业承兑汇票到期后,以银行存款支付该款项468万元;(5)发出材料计划成本600万元。其中生产产品领用原材料计划成本400万元,车间管理部门领用材料计划成本160万元,企业管理部门耗用材料计划成本40万元。计算材料成本差异率并结转发出材料应负担的成本差异;(6)用银行存款购买建筑材料一批用于建造办公楼,增值税专用发票上注明的价款为80万元,增值税为13.6万元,并支付运杂费2.4万元,款项已支付;(7)转让一项专利权,取得转让价款70万元存入银行,该专利权的账面余额为60万元,累计摊销为10万元;(8)本年提供运输劳务收入160万元存入银行,假定发生的相关成本、费用(不包括工资)80万元,均用银行存款支付;(9)分配并用银行存款发放职工工资800万元,其中:生产工人工资400万元,车间管理人员工资160万元,从事运输劳务的人员工资40万元,企业管理人员工资160万元,在建工程工人工资40万元;(10)转让一项不动产,取得转让收入70万元。该不动产原值为80万元,已提折旧40万元,转让时支付清理费用5万元;(11)用银行存款购入不需安装的设备一台,取得的增值税专用发票上的不含税价款为80万元,根据税法规定,购进该固定资产时发生的增值税进项税额允许抵扣,设备已交付使用;(12)从银行取得一笔长期借款400万元存入银行(不考虑利息的计提);(13)计提坏账准备8万元;计提固定资产折旧200万元,其中计入制造费用的折旧为140万元,计入管理费用的折旧为60万元;(14)管理用无形资产摊销20万元,用银行存款支付销售费用25万元;用银行存款缴纳当期增值税30万元,所得税48万元,营业税9万元;(15)计算并确认本年应交所得税(不考虑纳税调整事项)。要求:根据上述资料,回答第(1)~(5)题。

根据业务(10),处理不动产的净损益是()万元。

A.21.5

B.25

C.-25

D.-21.5

题型:单项选择题

10袋大米的称重记录如下 (单位:千克): 26,24,23,25,25,27,26,22,23, 29。这10袋大米平均每袋重(     )千克。

题型:单项选择题

阅读理解。

     Even before my father left us, my mother had to go back to work to support our family. Once I came out

of the kitchen, complaining, "Mom, I can't peel potatoes. I have only one hand."

     Mom never looked up from sewing. "You get yourself into that kitchen and peel those potatoes," she told

me. "And don't ever use that as an excuse for anything again!"

     In the second grade, our teacher lined up my class on the playground and had each of us race across the

monkey bars, swinging from one high steel rod to the next. When it was my turn, I shook my head. Some kids

behind me laughed, and I went home crying.

     That night I told Mom about it. She hugged me, and I saw her "we'll see about that" look. The next

afternoon, she took me back to school. On the deserted playground, Mom looked carefully at the bars.

     "Now, pull up with your right arm," she advised. She stood by as I struggled to lift myself with my right

hand until I could hook the bar with my other elbow. Day after day we practiced, and she praised me for every

rung I reached. I'll never forget the next time, crossing the rungs, I looked down at the kids who were standing

with their mouths open.

     One night, after a dance at my new junior high, I lay in bed sobbing. I could hear Mom come into my room."

Mom," I said, weeping, "none of the boys would dance with me."

     For a long time, I didn't hear anything. Then she said, "Oh, honey, someday you'll be beating those boys

off with a bat." Her voice was faint and cracking. I peeked out from my covers to see tears running down her

cheeks. Then I knew how much she suffered on my behalf. She had never let me see her tears.

1. Which of the following expressions can be used most suitably to describe Mom's attitude when she made

    the child peel potatoes?

A. Cruel.

B. Serious.

C. Strict.

D. Cold.

2. From the passage,we know monkey bars can help a child train ____.

A. the skill to throw and catch things

B. the speed of one's hand movement

C. the strength and skill to hang and sway

D. the bodily skill to rotate (旋转) round a bar

3. What does the sentence "I saw her 'we'll see about that' look" imply (暗示)?

A. Mom believed every aim could be achieved if you stuck to it.

B. The race across monkey bars was not difficult enough for a child to give up.

C. Mom was determined to prove she herself was better than the teacher.

D. What the child had said brought Mom great attraction and curiosity.

4. When the child looked down at the kids, they were standing with their mouths open because _____.

A. they felt sorry for what they had done before

B. they were afraid the author might fall off and get hurt

C. they wanted to see what the author would do on the bars

D. they were astonished to find the author's progress

5. The most probable conclusion we can draw after reading the passage is ____.

A. the last incident was sad enough to make Mom weep

B. the child's experience reminded Mom of that of her own

C. Mom could solve any problem except the one in the last paragraph

D. in fact Mom suffered more in the process of the child's growth

题型:单项选择题

女性,32岁,一周前足部有过疖肿,前天开始发热,头痛伴有高热,寒战,咳脓痰,痰中带血丝,胸痛,听诊两肺呼吸音增强,偶有少量湿哕音,WBC 21×1O 9/L,中性90%,胸片两肺散在密度较淡的圆形病变,其中部分病灶有空洞伴液平,应考虑为

A.支气管扩张继发感染
B.多发性肺囊肿伴感染
C.肺炎球菌性肺炎
D.金黄色葡萄球菌肺炎
E.肺转移瘤

题型:单项选择题

离合器从动盘磨擦片沾油污会引起()。

A、离合器响

B、离合器切不开

C、离合器沉重

D、离合器打滑

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