A公司于2002年12月10日购入一台管理用设备,买价100000元,增值税1700

题型:多项选择题

问题:

A公司于2002年12月10日购入一台管理用设备,买价100000元,增值税17000元,安装调试费3000元,均以银行存款付清,设备于同年12月25日交付使用,预计使用年限为10年,与税法规定使用年限相同,A公司对该项固定资产按10年计提折旧,不考虑预计净残值,均按直线法计提折旧。
(1)2003年末,经检查该设备可收回金额为80000元,预计尚可使用年限为5年。
(2)2004年末,经检查该设备可收回金额为90000元,预计使用年限不变。
(3)2005年末,经检查该设备未发生减值,预计使用年限不变。
(4)2006年6月20日将该设备出售,价款收入60000元存入银行,并以银行存款支付清理费用1000元。

A公司按年度计提折旧,所得税核算采用纳税影响会计法,所得税税率33%,2003- 2006年各年利润总额均为1000000元,各年除该项固定资产外无其他纳税调整事项。要求:编制A公司2003~2006年有关该项设备计提减值准备、处置以及相关所得税事项的会计分录。

考点:注册会计师会计注册会计师会计
题型:多项选择题

氢原子发光时,能级间存在不同的跃迁方式,右图中 ① ② ③ 三种跃迁方式对应的光谱线分别为Ⅰ、Ⅱ、Ⅲ ,下列 A、B、C、D 光谱图中,与上述三种跃迁方式对应的光谱图应当是下图中的(图中下方的数值和短线是波长的标尺)(    )

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分布于关节韧带()
分布于内脏脏层()
分布于皮肤粘膜()
传导速度慢,对疼痛感觉为钝痛的神经纤维()
传导速度快,对疼痛感觉为锐痛的神经纤维()

A.内脏感受器

B.表层感受器

C.A纤维

D.深层感受器

E.C纤维

题型:多项选择题

Sooner or later, many families will face the situation of moving. The experience can be very bad for kids, who may not be a part of the decision to move and may not understand it. You can take steps to make the whole process (过程) easier for everyone.

Many kids like to stay in familiar places. So as you consider a move, weigh the benefits (好处) of that change against the comfort that neighborhood, school, and social life give your kids. If your family has recently dealt with a big life change, such as death, you may want to put off a move to give your children time to accept the fact.

The decision to move may be out of your hands, perhaps because of a new job or money problems. Even if you’re not happy about the move, try to keep a positive (积极的) attitude to it. During the move, a parent’s attitude can greatly influence kids.

No matter what the results are, the most important way to prepare kids to move is to talk about it. Try to give your children as much information about the move as possible. You can ask kids to join in the planning such as house-hunting or the search for a new school. This can make the change feel less like it’s being forced (被迫) on them. If you’re moving across town, try to take your children to visit the new house and the new neighborhood.

A move can have many problems, but good things also come from this kind of change. Your family might grow closer and you may learn more about each other by going through it together.

小题1:According to the text, a move can be a bad experience for kids because ________.

A.they may feel they’re forced to do so

B.they often feel lonely in a new school

C.they don’t like their busy parents

D.they are tired of the moving process小题2:In which situation does the author advise to put off a move?

A.The child’s birthday is coming.

B.A family member has died.

C.The new neighborhood isn’t safe.

D.The parents have money problems.小题3:Which is the most important when making the move easier for children?

A.Allowing them to choose a school by themselves.

B.Trying not to show them the bad parts of a move.

C.Offering them as much information as possible.

D.Promising to choose a new house with them.小题4:The author wrote this text mainly to tell us ________.

A.what we should do before a move

B.how to prepare children for a move

C.how a move can change the family

D.why parents should talk to children often

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如何在临床操作方面防止输液微粒污染?

题型:多项选择题

金融市场按其在再生产过程中的作用可分为______市场和资本市场。

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