2008年1月1日,B公司为其100名中层以上管理人员每人授予100份现金股票增值权

题型:单项选择题

问题:

2008年1月1日,B公司为其100名中层以上管理人员每人授予100份现金股票增值权,这些人员从2008年1月1日起必须在该公司连续服务4年,即可自2011年12月31日起根据股价的增长幅度获得现金,该增值权应在2012年12月31日之前行使完毕。2008年12月31日“应付职工薪酬”科目期末余额为100000元。2009年12月31日每份现金股票增值权公允价值为50元,至2009年末有20名管理人员离开B公司,B公司估计两年中还将有9名管理人员离开,2009年12月31日“应付职工薪酬”贷方发生额为( )元。

A.177500
B.100000
C.150000
D.77500

考点:注册税务师财务与会计注册税务师财务与会计
题型:单项选择题

People wear hats for three main reasons: protection, communication, and decoration.

Protection. People first began to wear hats to ___1___ themselves from the climate. In hot, sunny climates, wide-edged hats provide ___2___ from the sun. In cold climates, people often wear wool hats. In some regions, people wear a variety of protective hats, ___3___ the season. They may wear a wool hat in winter, a rain hat in spring or fall, and a wide-edged hat in summer. Hats also provide protection in certain ___4___. Construction workers, football players, military personnel, and people in many other fields wear metal or plastic helmets(头盔)for protection from ___5___.

Communication. Hats can communicate various things about the people who wear them. The hats of coal miners, cowboys and firemen indicate the wearer's ___6___. Students may wear a mortarboard (学位帽) to show they are graduating from high school or college.

Decoration. Most people wear a hat that they believe makes them look attractive, ___7___ the hat's main purpose may be protection or communication. Many protective hats are attractive and stylish. Even the caps of police officers and military personnel are designed to ___8___ the wearer's appearance. Certain decorative hats are worn as a (n) ___9___. In Scotland, for example, people wear a cap called a tam-o'-shanter that is part of their national costume (服装). Many people change their style of hat from time to time because they feel more ___10___ when keeping up with the latest fashion.

1. A. defend     B. protect    C. prevent   D. hide

2. A. shade    B. shadow      C. security    D. cover

3. A. resulting from  B. basing upon  

C. relating to  D. depending on

4. A. seasons      B. climates     C. activities    D. communities

5. A. injury     B. destruction   C. harm   D. pollution

6. A. experience     B. occupation  C. personality  D. education

7. A. as   B. unless   C. though  D. because

8. A. change    B. increase   C. display   D. improve

9. A. tradition  B. label    C. honour     D. fashion

10. A. sociable    B. informal    C. attractive    D. noble

题型:单项选择题

某高层建筑的平板式筏形基础,如图所示,柱为底层内柱,其截面尺寸为600mm×1650mm,柱采用C60级混凝土;筏板采用C30级混凝土(f1=1.43N/mm2),相应于作用的标准组合时的地基净反力为220kPa。相应于作用的标准组合时的柱子轴压力为13000kN,弯矩为180kN·m。筏板厚度为1.2m,局部板厚为1.8m,取aS=50mm。基本组合由永久作用控制。

筏板变厚度处,单位宽度的受剪承载力设计值(kN),最接近下列()项。

A.1050

B.1080

C.1150

D.1180

题型:单项选择题

社会评价的主要目的是( )。

A.确保项目做到达标排放,符合环境保护有关政策法规的要求

B.资源优化配置及投资项目的经济合理性分析

C.提高项目实施的经济效果,并使项目实现区域社会发展目标

D.消除或尽量减少因项目的实施所产生的各种负面社会影响

题型:单项选择题

健康危险度评价资料是()

A.健康监护

B.环境监测

C.毒理学试验

D.人群流行病学调查

E.以上都是

题型:单项选择题

营改增试点增值税一般纳税人提供的下列应税服务中,适用税率11%计算增值税的有()。

A.货运客运场站服务

B.航空运输企业的湿租服务

C.远洋运输企业的光租服务

D.代理记账服务

E.管道运输服务

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