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【简答题】
When I was about twelve years old, my mother told us that we would not be ___ 1 ___ Christmas gifts for lack of money.I felt sad and thought, “What would I say when the other kids asked what I’d ___ 2 ___?” Then,three women ___ 3 ___ at our house with gifts for all of us.For me they bought a doll.I would no longer have to be ___ 4 ___ when I returned to school. Years later, when I stood in the kitchen of my new house, thinking how I wanted to make my ___ 5 ___ Christmas special and memorable there, I ___ 6 ___ remembered the women’s visit.I decided that I wanted to create the same feeling of ___ 7 ___ for as many children as I could possibly ____ 8 __. So I ___ 9 __ a plan and gathered forty people from my company to help.We gathered about 125 orphans (孤儿) at the Christmas party.For every child, we wrapped colorful packages filled with toys, clothes, and school supplies, each with a child’s name.We wanted all of them to know they were ___ 10 __.Before I called out their names and handed them their gifts, I ___ 11 __ them that they couldn’t open their presents until every child had come forward.Finally the __ 12 ___ they had been waiting for came as I called out, “One, two, three.Open your presents!” As the children opened their packages, their faces beamed and their bright smiles ___ 13 __ up the room.The __ 14 ___ in the room was obvious, and it wasn’t just about toys.It was a feeling---the feeling I knew from that Christmas so long ago when the women came to visit.I wasn’t forgotten.Somebody still remembered me.I know I___ 15 ___. 小题1: A.sending B.receiving C.making D.exchanging 小题2: A.found B.prepared C.got D.expected 小题3: A.broke in B.settled down C.showed up D.turned off 小题4: A.puzzled B.embarrassed C.worried D.relieved 小题5: A.present B.first C.recent D.previous 小题6: A.hardly B.suddenly C.regularly D.occasionally 小题7: A.strength B.sadness C.importance D.safety 小题8: A.know B.reach C.remember D.mention 小题9: A.kept up with B.caught up with C.came up with D.put up with 小题10: A.fine B.special C.helpful D.normal 小题11: A.reminded B.waited C.convinced D.promised 小题12: A.chance B.gift C.moment D.reward 小题13: A.lit B.took C.burned D.cheered 小题14: A.atmosphere B.sympathy C.calmness D.joy 小题15: A.matter B.wonder C.doubt D.suppose
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【判断题】甲股份有限公司于2012年1月1日向银行借入一笔生产经营用短期借款,共计120 000元,期限为9个月,年利率为4%。根据与银行签署的借款协议,该项借款的本金到期后一次归还,利息按季支付。则1月应计提的利息460(元) ( )
A.
正确
B.
错误
【简答题】某企业为增值税小规模纳税企业,本期购入材料,取得增值税专用发票,原材料价款为50万元,增值税额8.5万元,商品在验收时发现短缺,其中5%短缺属于途中合理损耗,10%的短缺尚待查明原因。则该材料入库的实际成本是( )。 A.48.6万元 B.49.73万元 C.52.65万元 D.58.5万元
【单选题】某小规模纳税企业本期购入原材料,取得增值税专用发票,原材料价款为4500万元,增值税税额为765万元,商品到达后验收发现短缺,其中5%短缺属于途中合理损耗,15%的短缺原因待查,则该材料入库的实际成本是( )万元
A.
4212
B.
5001.75
C.
4475.25
D.
3825
【单选题】某小规模纳税企业本期购入原材料,按增值税专用发票记载原材料价款为10万元,支付的增值税1.6万元,商品到达验收发现缺少20%,其中5%是合理损耗,其他原因待查。则该材料入库的实际成本是()。
A.
8.5万元
B.
11.02万元
C.
9.28万元
D.
9.86万元
【简答题】(本小题18分)甲股份有限公司(本题下称甲公司)于2012年10月2日与乙公司的控股股东A公司签订股权转让协议,主要内容如下: ①以乙公司2012年10月1日经评估确认的净资产为基础,甲公司定向增发本公司普通股股票给A公司,A公司以其所持有乙公司80%的股权作为支付对价。 ②甲公司定向增发的普通股股数以协议公告前一段合理时间内公司普通股股票的加权平均股价每股15.40元为基础计算确定。 ③A公司取...
【单选题】某小规模纳税企业本期购入原材料并验收入库,其采购取得增值税专用发票记载原材料价格10 000元,增值税1 700元,该企业当期产品销售价(含增值税)35 000元,则该企业当期应该缴纳的增值税为( )元。
A.
4250
B.
3385.47
C.
1019.41
D.
2100
【简答题】【例题】甲股份有限公司于2012年1月1日向银行借入一笔生产经营用短期借款,共计120 000元,期限为9个月,年利率为4%。根据与银行签署的借款协议,该项借款的本金到期后一次归还,利息按季支付。 (1)1月1日借入短期借款: (2)1月末,计提1月份应计利息: (3)3月末支付第一季度银行借款利息: (4)10月1日偿还银行借款本金:
【单选题】某小规模纳税企业本期购入原材料,增值税专用发票记载原材料价款为20万元,支付的增值税为4万元,商品到达验收时发现缺少20%,其中10%是合理损耗,其他原因待查。则该材料入库的实际成本是(    )元。
A.
170000    
B.
216000
C.
187200    
D.
198900
【单选题】某小规模纳税生产型企业本期购入原材料并验收入库,其采购取得增值税专用发票记载原材料价格 10 000元, 增值税 1 700元, 该企业当期产品销售价 (含增值税) 78 000元, 适用的税率为 3%,则该企业当期应该交纳的增值税为( )元。
A.
2340
B.
2721.84
C.
2271.84
D.
0
【单选题】某企业为增值税小规模纳税企业,本期购入材料,取得增值税专用发票,原材料价款为50万元,增值税额8.5万元,商品在验收时发现短缺,其中5%短缺属于途中合理损耗,10%的短缺尚待查明原因。则该材料入库的实际成本是( )万元。
A.
48.6
B.
47.3
C.
52.65
D.
58.5
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