汉语中所说的“安全”,在英语中有safety和security两个词汇与之对应。与安

题型:判断题

问题:

汉语中所说的“安全”,在英语中有safety和security两个词汇与之对应。与安全防范语义相联系的“安全”一词英文是用security来表示的。

考点:安全防范设计评估师安全防范设计评估师(综合练习)安全防范设计评估师(综合练习)题库
题型:判断题

( )是当事人之间签订的在未来某一期间内相互交换他们认为具有等值现金流的合约。

A.远期合约

B.期货合约

C.互换合约

D.期权合约

题型:判断题

Prison Break(《越狱》) is a huge hit thanks to its handsome star, Wentworth Miller. His character, Michael Scofield, is the engine that drives the show.

Having committed a crime to get into prison and broke out his innocent elder brother, Michael Scofield is one of the most interesting personalities on television today. But what about the man behind the character?

Miller, 35, is a hard guy to figure out. He does not come from a normal background and has never lived his life in a typical way.

Miller didn't take a direct path to fame and fortune. He graduated from Princeton University in 1995, not with a degree in theatre or film, but in English.He didn't even act when he was in college. His only performance experience was in his university's singing group. Yet, at graduation Miller still decided to make the move to Hollywood.

Miller has always been different. Although he is American, he was born in Britain when his father was studying there. His family background is also a special mix of cultures.“My father is black and my mother is white. That means I have always been caught in the middle.I could be either one, which can make you feel out of place,”Miller says.

Following his unusual path, Miller did not start trying out for films and TV shows when he first got to Hollywood.Instead, he worked as a lowly production assistant, not what you would expect from a Princeton graduate. However, it all paid off for Miller in the end.

In 2002, Miller played a role in the drama Dinotopia.He starred as a thoughtful and shy man.Producers remembered his performance when they were casting Prison Break two years later. With a golden globe nomination(提名) and another season of Prison Break on his resume(履历), Miller seems ready to take over all of Hollywood.                                               

1. What do you think the text is mainly about?

A. What kind of person Michael Scofield is.

B. Miller's unusual path to fame and fortune.

C. Why Prison Break became a huge hit.

D. How special Miller is in the entertainment field.

2. The author thinks “Miller is a hard guy to figure out” because          .

A. it’s difficult to tell him from others

B. he is a shy man and hard to work with

C. he always has ideas hard for people to understand

D. his family background and life experience are very special

3. Which of the following can best explain “pay off” in the underlined sentence?

A. to be successful and bring good results

B. to give someone all the money you owe them

C. to pay someone their wages and tell them to leave their job

D. to pay someone to keep quiet about something illegal or dishonest

4. Which of the following statements is TRUE?

A. Miller succeeded in the field that he had never majored in.

B. Miller had lots of movie performance experiences when he was in college.

C. Miller's only performance experience in university made him move to Hollywood.

D. Miller was chosen to play a role in Prison Break because he is a thoughtful and shy guy.

5. It is very likely that Miller will ____________.

A. pay off all his debts in the end

B. not star in another season of Prison Break

C. make greater achievements in his career

D. move to Hollywood and settle down there

题型:判断题

AIDS患者常见的恶性肿瘤是()

A.尤文氏肉瘤

B.Kaposi肉瘤

C.纤维肉瘤

D.膀胱移行细胞癌

E.直肠癌

题型:判断题

模拟式仪器在读取其示值时,一般是估读到最小值的( )。

A.1/2

B.1/5

C.1/10

D.1/20

题型:判断题

天达股份有限公司(以下简称天达公司)为增值税一般纳税人,主业为建材销售,附业为工程装修,适用的增值税税率为17%。天达公司适用的所得税税率为33%,装修的营业税税率为5%,所得税采用纳税影响会计法核算,按年确认时间性差异的所得税影响金额,且发生的时间性差异预计在未来期间内能够转回。天达公司按实现净利润的10%提取法定盈余公积,按净利润的5%提取法定公益金。2002年度所得税汇算清缴于2003年4月18日完成,在此之前发生的2002年度纳税调整事项,均可进行纳税调整。
天达公司2002年度财务报告于2003年4月20日经董事会批准对外报出。注册会计师在审计该公司报告时发现以下资料:
(1)天达公司2002年4月1日承揽了M公司的一项装修工程,工程总收入为400万元,预计总成本为340万元,工程开始日预收了100万元,至12月31日止,已经垫付了238万元的成本,天达公司按完工百分比法认定了收入和成本。2003年3月因M公司与天达公司对装修质量产生严重分歧,预计M公司不会再付工程款。天达公司对此事未作账务反映。假定税务机关认可会计口径的收支调整并可依此认定所得税及营业税额调整。

(2)2002年7月1日,天达公司对销售部门使用的固定资产进行大修理,共发生修理费用 100万元,由于金额较大,企业将其列入“长期待摊费用”,并按2年期在当年分摊了25万元。此项修理费用经税务部门核定准予扣除。

(3)天达公司2002年1月1日投资持股H公司30%,被投资方所得税税率为20%,当年H公司实现盈余100万元,天达公司认定了投资收益30万元,并对此收益作了永久性差异处理。

(4)2002年5月,天达公司与债务人对某债权达成重组协议,该应收账款账面余额200万元,已提坏账准备20万元,具体重组协议如下:
①豁免债务50万元;
②以某专利权抵债80万元;
③在2003年第一季度末归还60万元,如果在第一季度实现了盈余,则再追加偿还15万元。
在2003年3月31日,因债务人在第一季度实现盈余29万元,于是天达公司收回债权75万元。并对多收的15万元追加了“资本公积”。

(5)2002年12月31日,天达公司对无明显贬值迹象的某设备和土地使用权分别计提了300万元和150万元的减值准备。
假定:
(1)除上述5个交易或事项外,天达公司不存在其他需调整事项。
(2)各项交易或事项均具有重大影响。
要求:
(1)对天达公司上述交易或事项的进行会计调整,并编制相关调整分录(涉及以前年度损益的,通过“以前年度损益调整”科目)。
(2)根据上述调整,重新计算2002年度“利润表”相关项目的金额,并将结果填入给定的“利润表”中的“调整后本年累计(或实际)数”栏。
  天达公司2002年12月31日编制的2002年年度“利润表”有关项目的“本年累计(或实际)数”有关金额如下:

利 润 表

              编制单位:天达公司           2002年度      单位:万元

项  目本年累计收入调整数调整后本年累计数
一、主营业务收入3000
减:主营业务成本2100
  主营业务税金及附加 100
二、主营业务利润800
加:其他业务利润360
减:营业费用160
  管理费用120
  财务费用100
三、营业利润780
加:投资收益150
  补贴收入 0
  营业外收入20
减:营业外支出 700
四、利润总额250
减:所得税100
五、净利润150
加:年初未分配利润110
六、可供分配的利润260

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