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2014sectionA.mp3: 1. A)He was ordered to clear the apartment by his mother last time. B) He asked his mother to clear the apartment last time. C) He has cleared the apartment several times since his mother's visiting. D) He has not cleared the apartment since his mother's visit. 2. A) They might as well take the next bus. B) They will also miss the next bus. C) They might as well catch the coming bus. D) They hurry up to catch the coming bus. 3. A) She asked for a sick leave because of neck pain. B) She has to do extra work for a few days. C) Mrs. Smith will take over her work for several days. D) Mrs. Smith was too busy to take over her work. 4. A) Wash dishes. B) Sell her cafeteria. C) Plant flowers. D) Change her job. 5. A) He remembered to take the package to the post office. B) He failed to do what he promised to do. C) He is a deliver man working in the post office. D) He was told to have something wrong with his mind. 6. A) The woman has a rule to select horror films. B) The woman cares much for horror films. C) The woman does not like horror films. D) The woman like the film the man mentioned. 7. A) The speakers disagree with each other about love. B) Love in the woman's eye is happy and sweet. C) The speakers share a common view on love. D) Love hurts the man from time to time. 8. A) Preparations for an interview. B) Preparations for a forum. C) Preparations for a banquet. D) Preparations for making chairs. Questions 9 to 11 are based on the conversation you have just heard. 9. A) Scandinavia. B) England. C) South America. D) Scotland. 10. A) More women will stay at home. B) More women will run for higher posts. C) Marriages will be abolished. D) More women will work outside the family. 11. A) Spending more time improving women's income. B) Spend more time changing women's attitudes. C) Spending more time improving marriage quality. D) Spending more time changing men's attitudes. Questions 12 to 15 are based on the conversation you have just heard. 12. A) In a restaurant. B) In a meeting room. C) In an office. D) In a factory. 13. A) He is a salesman of J.R. Motors. B) He is the boss of the restaurant. C) He is the managing director of the big factory. D) He is the Managing Director of J.R. Motors. 14. A) To get a good export agent. B) To expand the factory. C) To get a good import agent. D) To design a new product. 15. A) His family background. B) His reputation. C) His designing talent. D) His determination.
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【判断题】工业企业出租固定资产的租金收入应通过“营业外收入”账户核算。( )
A.
正确
B.
错误
【单选题】不定项选择题【资料1】 中国公民王某为境内甲公司技术人员。2017年6月有关收支情况如下: (1)取得基本工资6000元 , 全勤奖200元 , 季度效益奖3600元 , 加班补贴500元。 (2)提供维修服务 , 取得劳务报酬所得1500元 , 购买修理用工具支出200元。 (3)发表专业文章 , 取得稿酬所得5000元 , 将其中2000元直接捐赠给灾区灾民。 (4)取得境内A上市公司非限售股...
A.
560
B.
336
C.
420
D.
280
【单选题】A企业为某市国家重点扶持的高新技术企业,2014年度企业的生产经营情况如下: (1)取得销售收入6000万元,出租固定资产取得租金120万元; (2)销售成本4000万元,税务机关核定的增值税700万元,营业税金及附加76.6万元; (3)销售费用800万元,其中广告费600万元; (4)管理费用600万元,其中业务招待费100万元、研究新产品开发费用300万元; (5)财务费用100万...
A.
520
B.
434.8
C.
960.4
D.
430
【单选题】王某当月发表专业文章应缴纳个人所得税()。
A.
(5 000-500)×(1-20%)×70%×3%=75.6(元)
B.
(5 000-500-800)×70%×3%=77.7(元)
C.
5 000×(1-20%)×70%×3%=84(元)
D.
[5 000×(1-20%)-500] ×70%×3%=73.5(元)
【单选题】I would have come earlier, but I________that you were waiting for me. [      ]
A.
hadn't known
B.
didn't know
C.
would have known
D.
haven't known
【单选题】王某当月发表专业文章应缴纳个人所得税( )。
A.
(5 000-2 000)×(1-20%)×70%×3%=50.4(元)
B.
(5 000-2 000)×70%×3%=63(元)
C.
5 000 ×(1-20%)×70%×3%=84(元)
D.
[5 000 ×(1-20%)-2 000] ×70%×3%=42(元)
【单选题】I would have come sooner, but I______that you were waiting.
A.
hadn't known
B.
wouldn't know
C.
haven't known
D.
didn't know
【单选题】计算王某当月发表专业文章稿酬所得应缴纳个人所得税税额的下列算式中,正确的是 ( )。
A.
5000× (1-20%)×20%×(1-30%)=560 元
B.
(5000-2000)×(1-20%)×20%×(1-30%)=336 元
C.
(5000-2000)×20%×(1-30%)=420 元
D.
[5000× (1-20%)-2000]×20%×(1-30%)=280 元
【单选题】下列说法正确的是( )
A.
融资租赁产生的应收款项通过“长期应收款”核算
B.
经营租赁方式租入的固定资产发生的改良支出通过“待摊费用”核算
C.
企业盘盈的固定资产计入“营业外收入”
D.
售后回购方式融入资金通过“其他应收款”核算
【判断题】企业出租固定资产的租金收入应通过“营业外收入”账户核算。( )
A.
正确
B.
错误
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