某个体零售部2010年取得销售收入的年收入(含税)为150000元,其会计处理为:

题型:单项选择题

问题:

某个体零售部2010年取得销售收入的年收入(含税)为150000元,其会计处理为: 借:银行存款150000贷:资本公积150000 下列关于该账务处理的表述,正确的为( )。

A.造成少缴增值税4500元

B.造成少缴增值税4369元

C.造成少缴营业税4500元

D.造成少缴营业税4369元

考点:中级财政税收经济师中级财政税收专业知识
题型:单项选择题

阅读理解。

     A new problem has appeared in the world of technology- the mobile phone viruses. The first virus

called "Skulls" and "Dust", was discovered in July, 2004. Compared to computer viruses, these were

harmless, but proved that a virus could be spread across a mobile network.

     But as mobile phone technology moves forward, so do the viruses and the people who create them.

Now many people use "pocket computers" such as PDAs and "smart-phones" which can receive multimedia

messages in different forms like photos, videos, and music, and the most recent virus, "Cabir", is spread by

opening these kinds of multimedia messages. This virus gets into the mobile phone or PDA and then makes

it stop working. In only six months the virus has spread across almost 20 countries across the world-that

shows that it could easily get into millions of phones and PDAs.

     There are some viruses inside illegal (非法的) copies of games. These viruses take personal information

that is stored on someone's phone, and use it to make money for the people who sent the virus. Sometimes

the viruses have a programme that makes expensive phone calls to high cost numbers. The result is a very

high phone bill for the victim (受害者).

     In answer to this new threat (威胁), many new models of mobile phones and PDAs are now appearing

in stores with anti-virus software on them, just like computers.

1. The earliest mobile phone viruses were called

A. "Skulls"

B. "Dust"

C. "Skulls" and "Dust"

2. The earliest mobile phone viruses

A. were dangerous

B. were not dangerous

C. made phones stop working

3. What does the underlined word "multimedia" mean?

A. Photos, videos and sound.

B. Photos and videos.

C. Pocket computer.

4. How is the newest virus spread?

A. By playing games on phones.

B. By opening multimedia messages.

C. By calling expensive phone numbers.

5. What are mobile phone companies doing to stop viruses?

A. They are making fewer new phones.

B. They are putting anti-virus software on new phones.

C. They are improving mobile technology.

题型:单项选择题

人口问题就是指人口的数量。

题型:单项选择题

根据课文默写古诗文。

(1)山际见来烟,                        。(吴均《山中杂诗》)

(2)深林人不知,                        。(王维《竹里馆》)

(3)《木兰诗》中形容北方苦寒,极言军旅生活及其艰辛的诗句是:                                    

(4)《逢入京使》一诗中,表达作者对家乡和亲人的无限眷恋之情的诗句是:                              

(5)默写李白的《春夜洛城闻笛》:

                                                                                                                                   

题型:单项选择题

下列不属生理性带下的有()

A.孕期带下量多,色白无味

B.带下赤白,气味臭秽

C.带下稀薄淡黄,有 * * 烧灼感

D.带下如豆渣,有异臭

E.经前带下增多,黏稠透明无味

题型:单项选择题

下列心电图特征不符合心室颤动的是

A.QRS-T波完全消失

B.出现大小不等的低小波

C.低小波极不匀齐

D.QRS波宽大畸形

E.低小波频率为200~500次/min

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