未分类题

阅读理解:阅读下面的短文,根据文章内容进行判断,正确为“T”,错误为“F”。
Last week Polly decided to give up her job. She is fed up with it, she finds it boring and she wants to change her career. Her employers, ‘Lucky Shops’, are not too bad. They give her quite good benefits, such as free lunches and paid holidays, but she does not get on with her boss. Her salary is quite good, but, because she is not happy, she wants to look for something else. Last Saturday she talked about it with David and Xiaoyan. They agreed with her. They said she should resign and try another career, so she took action. She looked at advertisements in the paper and picked out three jobs that looked interesting. She had to write out her CV to apply for a job, and she did that on Wednesday evening. Xiaoyan helped her with it. She has a lot of experience of selling and good business training but is worried about her lack of experience in some areas.
1. Polly has decided to ask for a higher salary.{T、F}
2. She doesn't like her boss.{T、F}
3. Her friends agreed that she should resign.{T、F}
4. She has no experience of selling.{T、F}
5. She's worried about her lack of experience in some areas.{T、F}

A.
1.
B.{T、F}
2.
C.{T、F}
3.
D.{T、F}
4.
E.{T、F}
5.
F.{T、F}

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甲企业为增值税一般纳税人,增值税税率为17%。2009年发生固定资产业务如下:(1)1月20日,企业管理部门购入一台不需安装的A设备,取得的增值税专用发票上注明的设备价款为478万元,增值税为81.26万元,另发生运杂费2万元,款项均以银行存款支付。(2)A设备经过调试后,于1月22日投入使用,预计使用10年,净残值为23万元,决定采用双倍余额递减法计提折旧。(3)7月15日,企业生产车间购入一台需要安装的B设备,取得的增值税专用发票上注明的设备价款为600万元,增值税为102万元,另发生保险费10万元,款项均以银行存款支付。(4)8月19日,将B设备投入安装,以银行存款支付安装费10万元。B设备于8月25日达到预定使用状态,并投入使用。(5)B设备采用工作量法计提折旧,预计净残值为20万元,预计总工时为2万小时。9月,B设备实际使用工时为200小时。假定购入上述设备的增值税可以作为进项税额抵扣。除上述资料外,不考虑其他因素。要求:(1)编制甲企业2009年1月20日购入A设备的会计分录。(2)计算甲企业2009年2月A设备的折旧额并编制会计分录。(3)编制甲企业2009年7月15日购入B设备的会计分录。(4)编制甲企业2009年8月安装B设备及其投入使用的会计分录。(5)计算甲企业2009年9月B设备的折旧额并编制会计分录。(答案中的金额单位用万元表示)