汽车、拖拉机不准进入易燃易爆类物品库房,进入易燃易爆类物品库房的电瓶车、铲车应是防爆

题型:判断题

问题:

汽车、拖拉机不准进入易燃易爆类物品库房,进入易燃易爆类物品库房的电瓶车、铲车应是防爆型的;进入可燃固体物品库房的电瓶车、铲车,应装有防止火花溅出的装置。

考点:危险化学品安全管理安全基础知识安全基础知识题库
题型:判断题

第二节摘录信息 (共5小题;每小题1分,满分5分)
阅读下面短文,根据所读内容在文后第65至第69小题的空格里填上适当的单词或短语,并将答案转写到答题卡上。
注意:每空不超过3个单词。
FOR many young people, Halloween is the best day of the year. The holiday has a very interesting history.
It was first celebrated in Ireland and Scotland as a festival of the dead. Families invited their ancestors (祖先) into their homes but tried to keep bad spirits (精灵) out by wearing scary costumes (服装).
Now the holiday is a time for fun and excitement. Families carve (雕刻) scary or funny faces into pumpkins and put candles inside to make them into lanterns (灯笼). These are called jack-o''-lanterns.
Children dress up in costumes and walk around their neighborhoods collecting candy. They knock on doors and when a person opens the door, the children shout, “Trick or treat!”
Once, this meant that if the person at the door did not give the children a treat, they would play a mean (坏的) trick. But today, children usually do not play tricks. They are too busy getting as much candy as they can!
       65         
 
interesting history
It was first celebrated in Ireland and Scotland as a festival of 66. ____.
Families 67. ____ their ancestors into their homes but tried to keep bad spirits out by
wearing scary costumes.
modern celebration
Families put 68. ____ inside the pumpkins to make them into lanterns. Children
dress up 69       and walk around their neighborhoods collecting candy.
 
题型:判断题

优先股的特征有()。

A.一般无表决权

B.股息分派优先

C.股息率固定

D.剩余资产分配优先

题型:判断题

张先生2008年初成立了个人独资企业,2009年营业收入为200万元,营业成本为130万元,营业税金及附加为11万元,期间费用为79万元,亏损20万元。
当年张先生请某税务师事务所对该个人独资企业进行检查,发现该企业当年存在以下问题:
(1)当年该企业和张先生家庭共用价值45万元的轿车一辆,无法划分清楚使用范围,该企业会计账簿未计提该轿车的折旧,税务机关根据当地情况允许其按年计提折1日50%在税前扣除,残值率为10%,折旧年限4年;
(2)财务费用中向非金融机构借款200万元,用于购置办公楼,利率为10%,利息支出20万元全都计入了费用,在申报时已经税前扣除(金融机构同类、同期贷款利率为8%);
(3)已经计入成本费用的工资总额26万元(其中包括张先生的工资6万元,其余是从业人员的工资),实际上缴的工会经费0.4万元;实际发生职工福利费5.8万元;实际发生职工教育经费 0.4万元;
(4)营业外支出中包括投资者家庭日常生活和生产经营费用开支4万元,并且难以划分;
(5)另外张先生个人2009年取得国债利息收入1.2万元,购买某境内上市公司股票获得分红1.5万元,未进行账务和税务处理。
根据上述资料和税法有关规定,回答下列问题:

计算共用轿车应调整的应纳税所得额为( )万元。

A.-4

B.-4.24

C.-3

D.-5.06

题型:判断题

比较构成心脏四个腔的壁,它们有厚薄之分,这主要与____有关 [ ]

A.房、室间有瓣膜

B.其收缩时,血液运输距离的长短

C.是否和动脉相联

D.心房和心室收缩所需的时间不同

题型:判断题

“待处理财产损溢”是一个()。

A.资产类账户

B.负债类账户

C.调整账户

D.双重性质的账户

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