案例二(一)资料某企业为增值税一般纳税人,使用的增值税率为17%,假定不考虑其他税费

题型:单项选择题

问题:

案例二(一)资料某企业为增值税一般纳税人,使用的增值税率为17%,假定不考虑其他税费和其他经济业务,2004年度发生如下业务:1.该企业10月1日发行了三年期面值为1000万元的债券,票面利率为6%,按照1060万元的价格于当日出售,采用直线法摊销债券溢价。2.该企业10月17日与A公司进行了非货币性交易:该企业用一台设备换入A公司的一项专利权。该设备的原价为15万元,已提折旧4万元,A公司在转让专利时,发生了0.3万元的支出。3.该企业10月28日因火灾原因损失了一批原材料,账面成本50万元,该批材料的进项税额为8.5万元。保险公司同意赔款10万元,残料作价3万元入库。4.该企业11月末出售一台设备,收到价款30万元已存入银行,该设备的原价为40万元,已提折旧15万元。以现金支付了清理费用3万元。(二)要求:根据上述资料,从下列问题的备选答案中选出正确答案。

该企业11月末出售设备使企业净收益增加:

A.2万元

B.3万元

C.8万元

D.5万元

考点:审计师审计专业相关知识审计师中级审计专业相关知识真题2005年
题型:单项选择题

Linda Evans was my best friend –like the sister I never had ,We did everything to— gether :piano lessons ,movies, swimming , horseback riding.

When I was 13, my family moved away , Linda and I kept in touch through letters ,and we saw each other on special times – like my wedding and Linda’s. Soon we were busy with childern and moving to new homes, and we wrote less often , One day a card that I sent came back , stamped “Address Unknown”, I had no idea about how to find Linda.

Over the years, I missed Linda very much, I wanted to share happiness of my children and then grandchildren , And I needed to share my sadness when my brother and then moth-er died, There was an empty place in my heart that only a friend like Linda could fill.

One day, I was reading a newspaper when I noticed a photo of a young woman who looked very much like Linda and whose last name was Wagman —Linda’s married name.“There must be thousands of Wagmans.”I thought, but I still wrote to her.

She called as soon as she got my letter, “Mrs , Tobin!”she said excitedly, “Linda Ev-ans Wagman is my mother.”

Minutes later I heard a voice that I recognized at once, even after 40 years ,We laughed and cried and caught up on each other’s lives, Now the empty place in my heart is filled, And there’s one thing that Linda and I know for sure; We won’t lose each other again!

小题1:The writer went to piano lessons with Linda Evans       .

A.at the age of 13

B.before she got married

C.before the writer’s family moved away

D.after they moved to new homes小题2:They didn’t often write to each other because they       .

A.got married

B.had little time to do so

C.didn’t like writing letters

D.could see each other on special times小题3:There was an empty place in the writer’s heart because she       .

A.was in trouble

B.didn’t know Linda’s address

C.received the card that she sent

D.didn’t have a friend like Linda小题4:The writer was happy when she       .

A.read the newspaper

B.heard Linda’s voice on the phone

C.met a young woman who looked a lot like Linda

D.wrote to the woman whose last name was Wangman小题5:They haven’t kept in touch       .

A.for about 40 years

B.for about 27 years

C.since they got married

D.since the writer’s family moved awasy

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路由信息协议RIP是内部网关协议IGP中使用最广泛的一种基于 (1) 的协议,其最大的优点是 (2) 。RIP规定数据每经过一个路由器,跳数增加1,实际使用中,一个通路上最多可包含的路由器数量是 (3) ,更新路由表的原则是使到各目的网络的 (4) 。更新路由表的依据是:若相邻路由器X说“我到目的网络Y的距离是N”,则收到此信息的路由器K就知道:“若将下一站路由器选为X,则我到网络Y的距离为 (5)

A.1个

B.16个

C.15个

D.一个也没有

题型:单项选择题

收取客衣的内容是()、客人将要洗的衣服装入洗衣袋内,连同洗衣单一同交服务员;客人将要洗的衣服装入洗衣袋内,放在房间的床上、或放在卫生间门后。

A、客人告知服务员有要洗的衣服

B、客人通知服务中心

C、放在沙发上

D、放在行李架上

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我国应用科学研究发展的战略与政策主要是通过实施()来实现的。

A.星火计划

B.攀登计划

C.丰收计划

D.燎原计划

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把新鲜的鸡蛋放在石灰水中为什么可以保鲜?

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