某生产企业位于某省会城市,2006年5月转让一座旧办公楼,取得转让收入500000元

题型:单项选择题 案例分析题

问题:

某生产企业位于某省会城市,2006年5月转让一座旧办公楼,取得转让收入500000元,并收到转账支票一张。已知该办公楼的原价为2000000元,己提折旧1400000元,转让过程中发生清理费用和印花税10000元,款项以银行存款支付,企业会计处理如下:(1)取得收入时借:银行存款500000贷:其他应付款500000(2)转销固定资产时借:固定资产清理600000累计折旧1400000贷:固定资产2000000(3)支付清理费用借:固定资产清理10000贷:银行存款10000(4)结转净收益借:营业外支出610000贷:固定资产清理610000已知:该企业营业税税率5%,城市维护建设税税率7%,教育费附加率为3%。根据上述资料,回答下列问题:

第一笔业务应计算的销项税额为()。

A.136000元

B.136070.30元

C.136145.30元

D.136170元

考点:中级财政税收中级财政税收题库
题型:单项选择题 案例分析题

阅读理解。

     A meteorite (陨石) almost hit an 80-year-old man named Arthur Pettifer in Britain when he was

working in his garden. The meteorite was the biggest in the past 26 years in Britain.

     The meteorite weighed (重量) one kilo, and might be over four thousand million (百万) years old.

     "I hear the big noise in the air. I looked up and saw the tops of the trees coming and going,” he said.

     "I didn't know what it was.”

     Meteorites are small things from the small planets in space. About 3,500 meteorites may fall on earth

every year, but only very few are found. Mr. Pettifer's meteorite is the fifth to fall in Britain since the

Second World War.

     Mr. Pettifer is glad. “When you think about it coming from so far away, it really is something strange."

1. The meteorite was ______ Mr Pettifer when it fell down.

A. close to

B. far from

C. hitting

D. coming to

2. The meteorite was already ______ years old.

A. 40,000,000,000

B. 40,000,000

C. 400,000,000

D. 4,000,000,000

3. Mr. Pettifer found the tops of the trees coming and going because ______.

A. the trees were afraid

B. the fast falling meteorite kept the tree tops moving

C. it was going to rain

D. the moving was made by wind

4. ______ people see a meteorite fall although they visit the earth often each year.

A. Quite a few

B. some

C. Few

D. Many

5. Mr. Pettifer was ______ to see the falling of the meteorite.

A. happyB. afraid

C. sorry

D. angry

题型:单项选择题 案例分析题
一起重机吊着物体以加速度a(a<g)沿竖直方向加速下降,在下降一段距离的过程中,下列说法中不正确的是(  )

A.重力对物体做功的大小等于物体重力势能的减小量

B.物体重力势能的减少量等于物体动能的增加量

C.重力做的功大于物体克服缆绳的拉力所做的功

D.物体重力势能的减少量大于物体动能的增加量

题型:单项选择题 案例分析题

一单摆做简谐振动,对摆球所经过的任何一点来说,相继两次通过该点时,摆球的[ ]

A.速度必相同

B.加速度必相同

C.动量必相同

D.动能必相同

题型:单项选择题 案例分析题

危重病人的治疗中,扩容治疗的最佳监测参数是()

A.MAP

B.CVP

C.CO2

D.PCWP

E.TPR

题型:单项选择题 案例分析题

提高人们的生活质量,饮食是重要的方面之一。在日常家庭烹饪中少不了味精,其主要成分是由按原子序数递增的A、B、C、D、E五种短周期元素组成的化合物。已知A原子核外的电子仅填充能量最低的一个能级;E的最外层电子排布构型与A相同;B、C、D位于同一周期相邻的3个主族,其中C元素原子最外层p轨道半满。请回答:

(1)①B元素的基态原子占____个轨道,其价电子的电子排布式为______________。

②D元素的基态原子的轨道表示式为______________。

③C元素的最高价氧化物的水化物的化学式为______________。

(2)已知味精的一种主要成分相对分子质量为191,其中A、B、C、D物质的量之比是7:5:1:4,而E元素在化合物中的质量分数为24.08%,试写出该物质的化学式____________。

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