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【简答题】
阅读理解。 Michael, a normal American, stays home on workdays. He plugs into his personal computer terminal in order to connect with the office. After work he puts on his headphones, watches a movie on his home video recorder or plays baseball on the computer. On many days, Michael doesn't talk to any other human beings, and he doesn't see any people except the ones on television. Michael is imaginary, but his life style is very possible . The inventions of modern technology seem to be cutting us off from communicating with our fellow human beings. The world of business is one area in which technology is separating us. Experts say, for example, that many people will soon be able to work at home. With access to a large central computer, employees such as office clerks, insurance agents, and accountants could do their job at display terminals in their own homes. They would never have to actually see the people they're dealing with. Also, the way employees are paid will change. Workers' salaries will be automatically paid into their bank accounts, making paper checks unnecessary. No workers will stand in line to receive their pay or cash their checks. Personal banking will change, too. Customers will deal with machines to put in or take out money from their accounts. Another area in which technology is changing is entertainment. Music, for instance, was once a group experience. People listened to music at concert halls or in small social gatherings. For many people now, however, music is an individual experience. Walking along the street or sitting in their living rooms, they wear headphones to build a wall of music around them. Movie entertainment is changing, too. Movies used to be social events. Now, fewer people are going out to see a movie. Many more are choosing to wait for a film to appear on television or are borrowing videotapes to watch at home. Instead of laughing with others, viewers watch movies in their own living rooms. 1. The underlined sentence in the first paragraph means _____. [     ] A. Michael is a person full of imagination and his dreams can come true B. Michael is not a real person but the life style does exist C. Michael has ambitions but he can't make his dreams come true D. Michael is full of imagination and his life style is common nowadays 2. What does the author discuss in the last paragraph? [     ] A. Technology is changing ways of entertainment. B. People will never go to the concert in future. C. How to borrow videotapes at home. D. How to see a movie at home. 3. What is the main idea of the passage? [     ] A. We may no longer need to communicate with other people. B. Modern technology seems to be separating people. C. We may no longer need to work in the office. D. Modern technology makes it possible for us to work at home.
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【多选题】下列各项中,属于变动成本法特点的有()
A.
强调不同的制造成本在补偿方式上存在的差异性
B.
强调生产环节对企业利润的贡献
C.
强调销售环节对企业利润的贡献
D.
以成本性态分析为基础计算产品成本
【判断题】除合伙协议另有约定外,普通合伙人向合伙人以外的人转让其在合伙企业中的全部或者部分财产份额时,须经其他合伙人一致同意,而有限合伙人可以按照合伙协议的约定向合伙人以外的人转让其在有限合伙企业中的财产份额,但应当提前30日通知其他合伙人。
A.
正确
B.
错误
【单选题】甲公司2017年1月5日购入乙公司同日发行的普通股股票100万股,支付银行存款200万元,另支付相关交易费用30万元。甲公司将其作为交易性金融资产核算。2017年6月30日,该股票的公允价值为205万元,2017年12月31日,该股票的公允价值为203万元,则2017年甲公司因该事项影响当期损益的金额为( )万元。
A.
0
B.
5
C.
-33
D.
-27
【单选题】下列词义的变化,()属于词义的缩小。
A.
'meat”原指菜肴,现在指荤菜。
B.
“走”本义是跑,现在指步行。
C.
“江”原指长江,今泛指江河。
D.
'book”原指一种树木,今指成本的著作。
【单选题】委托加工的应税消费品收回后直接出售的,由受托方代扣代交的消费税,委托方应借记的会计科目是( )。
A.
“在途物资”
B.
“委托加工物资”
C.
“应交税费——应交消费税”
D.
“营业税金及附加”
【单选题】委托加工的应税消费品收回后直接出售的,由受托方代扣代交的消费税,委托方应借记的会计科目是( )。
A.
在途材料
B.
委托加工物资
C.
应交税费——应交消费税
D.
营业税金及附加
【判断题】“方”的本义是方形。()
A.
正确
B.
错误
【单选题】委托加工的应税消费品收回后直接出售的,由受托方代收代交的消费税,委托方应借记的会计科目是( )。
A.
“在途物资”
B.
“委托加工物资”
C.
“应交税费一应交消费税”
D.
“营业税金及附加”
【简答题】“走”的本义是( )。
【单选题】委托加工的应税消费品收回后直接出售的,由 受托方代扣代缴的消费税,委托方应借记的会 计科目是( )。
A.
在途物资
B.
委托加工物资
C.
应交税费-应交消费税
D.
营业税金及附加
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