一个企业只能选择一家银行的一个营业机构开立一个基本存款账户,不得在多家银行机构开立基

题型:判断题

问题:

一个企业只能选择一家银行的一个营业机构开立一个基本存款账户,不得在多家银行机构开立基本存款账户。()

A.正确

B.错误

考点:会计资格考试会计从业资格(会计基础)会计基础5
题型:判断题

犬、猫磷化锌中毒的不正确治疗方法是()

A.灌服苏打水

B.灌服硫酸铜液催吐

C.高锰酸钾液洗胃

D.注射解磷定

E.静脉滴注葡萄糖和维生素C

题型:判断题

第四部分:阅读理解(20小题;每小题2分,满分40分)

阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题纸上将该项标号涂黑。

A

TV Shows and Long Bus Trips

Long bus rides are like television shows. They have a beginning, a middle, and an end-with commercials thrown in every three or four minutes. The commercials are unavoidable. They happen whether you want them or not. Every couple of minutes a billboard glides by outside the bus window. “Buy Super Clean Toothpaste.” “Drink Good’n Wet Root Beer.” “Fill up with Pacific Gas.” Only if you sleep, which is equal to turning the television set off, are you spared the unending cry of “You Need It! Buy It Now!”

The beginning of the ride is comfortable and somewhat exciting, even if you’ve traveled that way before. Usually some things have changed-new houses, new buildings, sometimes even a new road. The bus driver has a style of driving and it’s fun to try to figure it out the first hour or so. If the driver is particularly reckless(不计后果的) or daring, the ride can be as thrilling as a suspense story. Will the driver pass the truck in time? Will the driver move into the right or the left-hand lane? After a while, of course, the excitement dies down. Sleeping for a while helps pass the middle hours of the ride. Food always makes bus rides more interesting. But you’ve got to be careful of what kind of food you eat. Too much salty food can make you very thirsty between stops.

The end of the ride is somewhat like the beginning. You know it will soon be over and there’s a kind of expectation and excitement in that. The seat, of course, has become harder as the hours have passed. By now you’ve sat with you legs crossed, with your hands in your lap, with your hands on the am rests---even with your hands crossed behind your head. The end comes just at the right time. There are just no more ways to sit.

61. According to the passage, what do the passengers usually see when they are on a long bus trip?

A.buses on the road.    B.films on television.

C.advertisements on the board.   D.gas stations.

62.What is the purpose of this passage?

A.To give the writer’s opinion about long bus trips.

B.To persuade you to take a long bus trip.

C.To explain how bus trips and television shows differ.

D.To describe the billboards along the road.

63.The writer feels long bus rides are like TV shows because                     .

A.the commercials both on TV shows and on billboards along the road are fun

B.they both have a beginning, a middle, and an end, with commercials in between

C.the drivers are always reckless on TV shows just as they are on buses

D.both traveling and watching TV are not exciting

64.Why does the writer think that the end of the ride is somewhat like the beginning?

A.Because both are exciting.       B.Because both are comfortable.

C.Because both are tiring.    D.Because both are boring.

题型:判断题

某制药生产企业(一般纳税人),2005年11月份发生下列购销业务:
(1)购进A原料药一批,取得增值税专用发票注明价款1000000元,货已验收入库;另支付运输费50000元,取得主管地方税务局认定的货物运输业发票;
(2)购进B原料药一批,用于免税药品的生产,取得增值税专用发票注明价款100000元,货已验收入库;
(3)进口药品检验设备一台,取得海关的完税凭证上注明增值税税额120000元;
(4)向一纸制品厂定制药品包装箱一批,药厂已预付货款并取得增值税专用发票注明价款 80000元,包装箱下月交付;
(5)外购货物一批用于对联营企业投资,取得增值税专用发票注明价款1000000元;
(6)采取分期收款方式,销售900000元的药品给一药品批发企业,已取得首期货款300000元,开具的增值税专用发票注明价款 900000元;
(7)销售给外省某药品经销商一批药品,货已发出并办妥托收手续,开具的增值税专用发票注明价款600000元,但发货后即获悉对方短期内无力支付货款;
(8)无偿提供市场价格为80000元的药品给某医院试用;
(9)折扣销售给某特约经销商一批药品,由于该经销商是药厂长期客户,因此给予了5%的折扣,开具的增值税专用发票注明价款2000000元,5%的折扣,经销商当月即付清全部贷款;
(10)将已逾期一年的包装物押金50000元,冲销本厂库存包装物成本。
请依据《增值税暂行条例》及有关规定,正确计算:
(1)当月进项税额;
(2)当月销项税额;
(3)当月应纳增值税税额。

题型:判断题

在进出境货物申报时提交的单证中处于核心地位的是( )。

A.贸易合同
B.进出口许可证件
C.商业单据
D.报关单

题型:判断题

一物体做直线运动的速度时间图象如图所示,第1、2s为第Ⅰ段,第3、4s为第Ⅱ段,第5s为第Ⅲ段,则下列说法中正确的是()

A.第1s内的加速度大于第5s内的加速度

B.第1s内与第5s内的加速度方向相反

C.第Ⅰ段与第Ⅲ段平均速度相等

D.第Ⅰ段和第Ⅲ段的加速度与速度的方向都相同

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