He’ll go to Shanghai his wife next Sunda

题型:选择题

问题:

He’ll go to Shanghai            his wife next Sunday .

A.in

B.on

C.with

D.at

考点:介词介词短语
题型:选择题

在各种会计核算形式中,共同的账务处理程序是( )。

A.均应编制原始凭证

B.均应编制记账凭证

C.均应编制汇总记账凭证

D.均应设置总账

题型:选择题


某市大型商贸公司为增值税一般纳税人,兼营商品加工、批发、零售和进出口业务,2009年12月相关经营业务如下:
(1) 进口化妆品一批,支付国外的买价220万元、由本公司负担的包装材料费用6万元、国外的经纪费4万元;支付运抵我国海关地前的运输费用20万元、装卸费用和保险费用11万元;支付海关地再运往商贸公司的运输费用8万元、装卸费用和保险费用3万元。
(2) 受托加工化妆品一批,委托方提供的原材料不含税金额86万元,加工结束向委托方开具普通发票收取加工费和添加辅助材料的含税金额共计46.8万元,该化妆品商贸公司当地无同类产品币场价格。
(3) 收购免税农产品一批,支付收购价款70万元、运输费用10万元,当月将购回免税农产品的30%用于公司饮食部。
(4) 购进其他商品,取得增值税专用发票,支付价款200万元、增值税34万元,支付运输单位运输费用20万元,待货物验收入库时发现短缺商品金额10万元(占支付金额的5%),经查实应由运输单位赔偿。
(5) 将进口化妆品的80%重新加工制作成套装化妆品,当月销售给其他商场并开具增值税专用发票,取得不含税销售额650万元;直接销售给消费者个人,开具普通发票,取得含税销售额70.2万元。
(6) 销售除化妆品以外的其他商品,开具增值税专用发票,应收不含税销售额300万元,由于月末前可将全部货款收回,给所有购货方的销售折扣比例为5%,实际收到金额285万元。
(7) 取得化妆品的逾期包装押金收入14.04万元。
(注:关税税率20%,化妆品消费税税率30%;当月购销各环节所涉及到的票据符合税法规定,并经过税务机关认证)
要求:按下列顺序回答问题:

计算该公司当月应缴纳的城市维护建设税和教育费附加总和。

题型:选择题

Third-generation mobile phones, known as 3G, are the next big step for the telecom industry. Data speed in 3G networks is much quicker than that in present technology. This means users can have high-speed Internet access and enjoy video and CD-quality music on their phones.

"Mobile data is not a dream; it’s not an option but a requirement," said Len Lauer, head of a US communications company, Sprint PCS, at a 3G conference in Bangkok earlier this month.

With 3G, you can forget about text messages telling you yesterday’s news; a 3G phone can receive video news programs, updated four times a day. Internet access will also be much quicker, making it easier to surf the Web on your phone than on your computer at home.

Don’t worry about getting lost. 3G phones offer map services so you can find a new restaurant just by pressing a few keys on your handset.

However, the most impressive part of 3G technology is video calling. With live two-way video communication, you can have face-to-face talks with friends and family on your mobile phone.

Many European countries have already launched the service. In May 2000 the US Government issued five license to run 3G wireless services, while the first 3G phones arrived in Italy in March this year.

International telecom companies can’t wait to sell 3G in China, the world’s largest mobile telecommunications market. But they will have to be patient. At the moment, China is busy testing its 3G-based technologies, networks and services. This will be followed by a trial period before the phones can finally hit the shops.

"We need to create a pool of 3G customers before the large-scale commercial launch of the service," said Fan Yunjun, marketing manager for Beijing Mobile. "We expect that the 3G licenses will be issued late next year.

Third-generation mobile phones (3G mobile phones)
(1)
  • a. Data speed: (2) than present technology
  • b. Video and (3) music
  • c. Video news programs: (4) four times a day
  • d. Internet access: quicker and (5)
Impressive

functions

a. Offer (6) services, helping you find your wayb. Provide two-way video (7)
3G phones in Chinaa. China is busy (8) its 3G-based technologies, networks and services.b. 3G phones should go through a (9) period before being put into market.c. 3G phones are expected to be seen (10) next year.

第(9)空应填()

题型:选择题

小明用麦克风录制了一段格式为wav的音乐,在保留全部内容的条件下,要是该文件占用尽量小的磁盘容量,最好的办法是()。

A.应用压缩软件,使文件所占存储空间变小

B.应用音频编辑工具,将该文件分割成为两个文件

C.应用音频编辑工具,剪掉其中一部分

D.用音频编辑工具,将音乐的音量变小

题型:选择题

用乙醇喷灯处理蜡型时,错误的方法是()。

A.正确调节火焰的大小

B.使火焰尖端形成尖而细的形状

C.掌握火焰的方向

D.火焰在牙间隙处垂直喷

E.喷灯火焰应该粗大,喷灯靠近蜡型

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