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【单选题】
听力原文:M: Hey, Jane! What's so interesting? W: What? Oh, hi, Tom! I' m reading this fascinating article on the societies of the lee Age during the Pleistocene period. M: The Ice Age? There weren't any societies then—just a hunch of cave people. W: That' s what people used to think. But a new exhibit at the American Museum of Natural History shows that Ice Age people where surprisingly advanced. M: Oh, really? In what ways? W: Well, Ice Age people were the inventors of language, art, and music as we know it. And they didn't live in caves they built their own shelters. M: What did they use to build them? The cold weather would have killed off most of the trees, so they couldn't have used wood. W: In some of the warmer climates they did build houses of wood. In other places they used animal bones and skins or lived in natural stone shelters. M: How did they stay warm? Animal-skin walls don' t sound very sturdy. W: Well, it says here that in the early Ice Age they often faced their homes toward the south to take advantage of the sun— a primitive sort of solar heating. M: Hey, that' s pretty smart. W: Then people in the late Ice Age even insulated their homes by putting heated cobblestones on the floor. M: I guess I spoke too soon. Can I read that magazine article after you' re done? I think I' m going to try to impress my anthropology teacher with my amazing knowledge of Ice Age civilization. W: What a show-off! (20)
A.
They lived in caves.
B.
They traveled in groups.
C.
They had an advanced language.
D.
They ate mostly fruit.
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【判断题】甲公司(有限责任公司)收到B公司投资50 000元,款项已存入银行。按照双方的约定,本次增资的注册资本为30 000元。 甲公司应编制会计分录如下: 借:银行存款 50 000 贷:股本--B公司 30 000 资本公积--资本溢价 20 000 ( )
A.
正确
B.
错误
【判断题】工作电压为220V手电钻因采用双重绝缘,故操作时可不必采取绝缘措施。A. 对 B. 错
A.
正确
B.
错误
【判断题】工作电压为220V手电钻因采用双重绝缘,故操作时可不必采取绝缘措施。
A.
正确
B.
错误
【单选题】二、资料一:A有限责任公司吸收甲、乙两个投资者的投资,甲投资者投入自产产品一批,双方确认价值为170万元,公允价值是180万元,税务部门认定增值税为30.6万元,并开具了增值税专用发票。A公司收到该产品后作为库存商品核算。 乙投资者投入货币资金9万元和一项固定资产,货币资金已经存入开户银行,该固定资产原账面价值为160万元,预计使用寿命为16年,已计提折旧50万元,计提减值准备10万元,双方确认的...
A.
210.6
B.
180
C.
200.6
D.
170
【判断题】( ) 工作电压为 220V 手电钻因采用双重绝缘,故操作时可不必采取绝缘措施。
A.
正确
B.
错误
【多选题】甲、乙、丙共同投资设立A有限公司,注册资本为200万元,甲、乙、丙投入资本分别为120万元、50万元和30万元。A有限责任公司如期收到各投资者一次缴足的款项。下列选项中说法正确的有( )。
A.
甲公司所占比例是60%
B.
乙公司所占比例是25%
C.
丙公司所占比例是15%
D.
A 公司收到投资者投资应计入盈余公积
【判断题】香港是被英国殖民主义者强迫清政府先后签订《南京条约》、《北京条约》、《展拓香港界址专条》等不平等条约而强占的。
A.
正确
B.
错误
【多选题】2018年7月1日,甲、乙、丙三人分别出资50万元、20万元和30万元共同设立了A有限责任公司,为扩大经营规模,经过批准,A有限责任公司注册资本由100万元增加到150万元,甲、乙、丙按照原出资比例分别进行追加,A有限责任公司如期收到甲、乙、丙三方以银行存款支付的追加投资。不考虑其他因素,下列各项中,关于追加投资的会计处理结果正确的有( )。 (多选题)
A.
借记“银行存款”50万元
B.
甲公司应追加投资25万元
C.
乙公司应追加投资10万元
D.
丙公司应追加投资15万元
【单选题】香港是被英国殖民主义者通过向中国发动侵略战争,强迫清政府先后签订三个不平等条约而强占的。下列条约不是其中之一的是(    )。
A.
《望厦条约》    
B.
《南京条约》
C.
《展拓香港界址专条》    
D.
《北京条约》
【单选题】被保险人被狂犬咬伤后患狂犬病而死,则狂犬咬伤是死亡的()。
A.
诱因
B.
近因
C.
直接原因
D.
间接原因
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