工序

题型:名词解释

问题:

工序

考点:机床数控技术机床数控技术题库
题型:名词解释

A famous teacher was speaking to the students at our school. He began his lesson by holding up a ¥100 bill. Then he said to the three hundred students, “Who would like this ¥100 bill?” The students began to put up their hands at once.

Then he said, “I am going to give this ¥100 to one of you, but first, let me do this.” He then made the bill into a ball. Then he said, “Who wants it now?” The hands went back into the air.

“Well,” he said, “What if I do this?” and he dropped it on the floor and stepped on it. He picked up the dirty, crumpled bill and said, “Who still wants it?” Hands went back into the air.

“My friends,” he said, “you have learned a valua-ble lesson today. No matter  what I did to the money, you still wanted it because it did not go down in value (价值)。 It was still worth ¥ l00!”

Many times in our lives, we are dropped, crum-pled, and stepped on by the chances we take and the things that happen to us. We feel as if we are worth nothing. But remember, no matter what has happened to you, you will never lose your value: you are always valuable to those people who love you. Your value doesn‘t come from what you do or whom you know, but WHO YOU ARE.

You are special and valuable. Don‘t ever forget it!

小题1:Even though it was dirty, the money _______.

A.still went up in value

B.was worth nothing

C.didn‘t go down in value

D.was still ours小题2:We are always valuable to the people _______.

A.who pay us

B.who call us

C.who hate us

D.who love us小题3:The sentence “Hands went back into the air” means “_______”。

A.the students put up their hands again

B.the students put down their hands

C.the students put their hands behind their backs again

D.the students put their hands in front of them小题4: Why did the famous teacher use a ¥100 bill at his lesson?

A.Because he wanted to make the bill into a ball.

B.Because he used to drop a bill on the floor and stepped on it.

C.Because he was going to give the bill to one of his students.

D.Because he wanted to make the students know what value was.

题型:名词解释

下列各项中,属于会计政策变更的有( )。

A.存货跌价准备由按单项存货计提变更为按存货类别计提

B.固定资产的折旧方法由年限平均法变更为年数总和法

C.投资性房地产的后续计量由成本模式变更为公允价值模式

D.应收账款计提坏账准备由余额百分比法变更为账龄分析法

E.发出存货的计价方法由先进先出法变更为加权平均法

题型:名词解释

某项目已知直接费合计为100万元,规费费率为10%,企业管理费费率为3%,间接费为( )。

A.10万元
B.3万元
C.13万元
D.7万元

题型:名词解释

某卷烟厂(位于市区)为增值税一般纳税人主要外购烟叶生产雪茄烟和烟丝,2009年8月发生下列业务:
(1)从农民手中收购烟叶,收购凭证上注明收购价1000000元,支付运费12000元,装卸费11500元,并取得了符合规定的运费发票;
(2)将上述购买烟叶中的(成本为300000元)一部分直接运往乙企业(位于县城,增值税一般纳税人)委托其加工烟丝,取得增值税专用发票,注明加工费122000元,乙企业代收代缴了消费税;
(3)甲卷烟厂将收回的烟丝50%出售,取得不含税价款400000元;另外的50%用来等价交换一批生产材料,材料入库,取得对方开具的专用发票,注明价款为420000元;
(4)本期收购烟叶剩余部分直接生产雪茄烟1600箱,本期销售1200箱给外省代理机构,取得不含税价款360000元;剩余雪茄烟全部用于交换修理备件,双方约定每箱按不含税价300元等价交换,双方均互开增值税专用发票;
(5)企业职工浴池领用本月从小规模纳税人购进时取得普通发票的劳保用品,成本8600元,领用上月购进时取得增值税专用发票和合法的运输发票的煤炭,成本34290元(包括买价31000元,运输成本1790元,装卸费1500元)。
(雪茄烟的消费税税率36%,烟丝的消费税税率为30%,本月取得的发票均在本月认证并抵扣;本期雪茄烟均价300元/箱,最高价350元/箱)
根据上述资料回答下列问题:

下述关于烟叶、烟丝和雪茄烟税收政策的陈述,不正确的是( )。

A.雪茄烟不属于卷烟,不适用复合计税的办法

B.烟叶适用农产品的计算抵扣政策

C.对烟叶税纳税人按规定缴纳的烟叶税,准予并入烟叶产品的买价计算增值税的进项税额

D.委托加工烟丝,由受托方代收代缴消费税,但是不用代收代缴城建税

题型:名词解释

开工时,提升管喷油进料条件是什么?

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