企业计算应缴纳的所得税时,正确的分录是( )A.借:本年利润 贷:所得税费用 B.

题型:单项选择题

问题:

企业计算应缴纳的所得税时,正确的分录是( )

A.借:本年利润 贷:所得税费用

B.借:管理费用 贷:所得税费用

C.借:所得税费用 贷:银行存款

D.借:所得税费用 贷:应交税费—应交所得税

考点:会计资格考试会计从业资格(会计基础)河北省会计基础
题型:单项选择题

Tom was ten years old and he was a very lazy boy. He didn’t like doing any work. He had to go to school, of course , but he didn’t study hard there and tried to do as little work as possible. His father and mother were both doctors and they hoped that their son would become one, too. But one day Tom said to his mother, “ When I finish school, I want to be a dustman.”

“A dustman?” his mother asked, she was very surprised. “ that’s not a very pleasant job, why do you want to be a dustman?”

“Because then I would only have to work one day a week.” Tom answered at once.

“Only one day a week?” his mother said, “What do you mean? And how do you know?”

“ Well,” Tom replied, “ I know that the dustmen who come to our house to work on Thursday, because I only see them on that day.”

根据短文内容,选择最佳答案,并在答题卷上按要求作答。

小题1:What kind of boy was Tom?

A.Tom was a clever boy.

B.Tom was a lazy boy.

C.Tom worked very hard.

D.Tom was not polite.小题2:What were his father and mother?

A.His father was a doctor and his mother was a nurse.

B.His father was a worker and his mother was a doctor.

C.His father was a doctor and his mother was a doctor, too.

D.His father and mother were teachers.小题3:What did his parents want him to be when he grew up?

A.They wanted him to be a dustman.

B.They wanted him to be an officer.

C.They wanted him to be a doctor.

D.They wanted him to be a football player.小题4:What did Tom say he wanted to be when he grew up?

A.Tom said that he wanted to be a dustman.

B.Tom said that he wanted to be a teacher.

C.Tom said that he wanted to be a doctor.

D.Tom said that he wanted to be a singer.小题5:Why did Tom think that dustmen only worked one day a week?

A.Because Tom heard of this before.

B.Because one of the dustmen had told him before.

C.Because Tom had seen the dustmen only on Thursday at his house.

D.Because Tom’s mother told him.

题型:单项选择题

钻井液密度过小易发生()事故。

A、损害油气层

B、压差卡钻

C、井喷、井塌

D、憋漏地层

题型:单项选择题

读图,完成下列各题。

小题1:我省某研究性学习小组发现图中标示的某种农作物与实际分布明显不符,该农作物是

A.棉花

B.黄麻

C.茶叶

D.甘蔗小题2:①②③④四城市中,IT产业比重较高的可能是

A.①

B.‚

C.③

D.④

题型:单项选择题

第(30)至(32) 题是基于如下两个关系,其中雇员信息表关系EMP的主键是雇员号,部门信息表关系DEPT的主键是部门号。

在雇员信息表关系EMP中,哪个属性是外键(foreign key)

A.雇员号

B.雇员名

C.部门号

D.工资

题型:单项选择题

世界体系是一个没有硝烟的战场,其中充满着力量与利益的博弈。

材料一:1500年以前,人类基本上生活在彼此隔绝的地区中。各种族集团实际上以完全与世隔绝的方式散居各地。直到1500年前后,各种族集团之间才第一次有了直接的交往。从那时起,它们才终于联系在一起,无论是南非的布须曼人、有教养的中国官吏,还是原始的巴塔哥尼亚人。因此,1500年是人类历史上的一个重要转折点。

——摘自(美)斯塔夫里阿诺斯《全球通史》

材料二:

——根据人民版《历史·必修Ⅱ》整理

材料三:有近代意义的“最惠国待遇”滥觞于17世纪的欧洲。……1860年英法通商条约的签订,使现代意义的无条件的最惠国待遇才真正诞生。在最惠国原则发展历史上的一个相当长时期内,相互无条件的最惠国原则只是通行于“(基督教)文明国家之间”的规则,有些最惠国条款明文把第三国写作“其他基督教国家”。

——《“最惠国待遇”的源流及其他》

材料三反映了最惠国待遇原则在实施过程中有何变异?结合19世纪中期中英贸易关系中的相关史实,说明其对中国社会带来的双重影响。

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