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阅读理解。 Beijing (China Daily ): Many said she would never make it, but Teenager Jessica Watson surprised all when she completed her 23,000 -mile journey, and sailed into Sydney Harbor, on May 15, 2010. The Australian 16-year-old girl took off on her non-stop trip around the world , on October 18, 2009. Jessica was all alone on her 30-foot-long pink yacht (快艇), 'Ella's Pink Boat'. She had to fight against strong winds, waves as high as mountains, and loneliness, in order to prove young people can realize their dreams, whatever they might be. Ms. Watson said the toughest times were when she had to fight against bad weather like terrible storms. Though she met with many great difficulties, she managed to keep herself calm, keep her boat afloat, and complete her journey around the world . After she became the world's youngest person to sail around the world, Jessica Watson attracted the attention and won the admiration of the whole world.She has become rich and famous. She has a nationwide book tour coming up, for her 'True Spirit: The Aussie Girl Who Took on the World' book as well as other souvenir sales. But it isn't fair to say Jessica Watson did it just for public attention and money.She is clearly in love with the ocean, and she said that even after lonely months at sea, she was not willing to leave the pink yacht that had become 'more than a home'. 1. How long did Jessica's journey last? A. Five months. B. Six months. C. Less than seven months. D. More than seven months. 2. Jessica sailed around the world in order to _________. A. write a book about herself B. become rich and famous C. win the world's admiration D. prove young people can realize their dreams 3. The toughest times of her journey were _________. A. when she had to be calm B. when terrible weather came C. when she saw high mountains D. when she was very lonely 4. Which of the following can NOT describe Jessica's sailing around the world? A. She was happy to leave her pink yacht. B. Her sailing was non-stop. C. She completed her sailing alone. D. She is the youngest to sail around the world.
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【单选题】( )是那些存在于总体环境中,可能妨碍企业获得竞争优势的情形和环境。
A.
机会
B.
威胁
C.
优势
D.
劣势
【多选题】公司A为增值税一般纳税人,2018年发生的有关经济业务如下: (1)1月1日,A公司将其所有的专利权N的使用权转让给B公司,增值税税率为6%,合同约定年末收取使用费,转让期1年,开具的增值税专用发票上注明的价款为20万元,增值税税额为1.2万元。2018年度该专利权计提的摊销额为12万元,每月计提金额为1万元。(2)1月20日,开始自行研发某项非专利技术S,截止至4月30日,发生不符合资本化条件的...
A.
发生研发支出: 借:研发支出--费用化支出 120 贷:银行存款 120
B.
发生研发支出: 借:无形资产 120 贷:银行存款 120
C.
发生的研发支出全部属于研究阶段的支出:借:管理费用 120 贷:研发支出--费用化支出 120
D.
发生的研发支出全部属于研究阶段的支出:借:无形资产 120 贷:研发支出--费用化支出 120
【单选题】几种产品共同耗用的材料费用可以采用的分配方法是( )。
A.
计划分配率法
B.
定额消耗量比例分配法
C.
交互分配法
D.
生产工时分配法
【简答题】S股份有限公司2016年至2019年无形资产业务有关的资料如下: (1)2016年12月3日,购入一项无形资产,增值税专用发票上注明的价款为360万元,增值税税率6%,已用银行存款支付。该无形资产的预计使用年限为10年,其他采用直线法进行摊销该无形资产。 (2)2018年12月31日对该无形资产进行减值测试时,该无形资产的预计未来现金流量现值是230万元,公允价值减去处置费用后的净额为240万元。...
【单选题】S公司2016年1月18日购入一项专利权,实际支付的买价70万元,另付相关费用2万元,该专利权的摊销年限为5年。2018年4月1日,S公司将该专利权出售,取得价款30万元,转让交易适用的增值税税率为6%,假定不考虑无形资产减值准备。转让该专利权形成的净损失为( )万元。
A.
12.30
B.
9.60
C.
10.80
D.
11.40
【判断题】企业规模越大,物流作业越繁杂,物流组织结构越应分权。( )
A.
正确
B.
错误
【单选题】( )是那些存在于总体环境中,可能妨碍企业获得竞争优势的情形和条件。
A.
机会
B.
威胁
C.
优势
D.
劣势
【简答题】S股份有限公司2016年至2019年无形资产业务有关的资料如下: (1)2016年12月3日,购入一项无形资产,增值税专用发票上注明的价款为360万元,增值税税率6%,已用银行存款支付。该无形资产的预计使用年限为10年,其他采用直线法进行摊销该无形资产。 (2)2018年12月31日对该无形资产进行减值测试时,该无形资产的预计未来现金流量现值是230万元,公允价值减去处置费用后的净额为240万元。...
【判断题】N 2 / 1 0 0 0 是 O ( N ) 的。
A.
正确
B.
错误
【多选题】公司A为增值税一般纳税人,2018年发生的有关经济业务如下: (1)1月1日,A公司将其所有的专利权N的使用权转让给B公司,增值税税率为6%,合同约定年末收取使用费,转让期1年,开具的增值税专用发票上注明的价款为20万元,增值税税额为1.2万元。2018年度该专利权计提的摊销额为12万元,每月计提金额为1万元。(2)1月20日,开始自行研发某项非专利技术S,截止至4月30日,发生不符合资本化条件的...
A.
发生开发支出,应计入“研发支出--资本化支出”金额为351万元
B.
应确认无形资产金额为351万元
C.
非专利技术S应于2018年6月份开始计提摊销
D.
非专利技术S每月应计提摊销金额为2.5万元
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