更多"[不定项选择题]根据以下材料，回答73-74题
某企业计划从事一个固"的相关试题:
[不定项选择题]某企业计划从事一个固定资产投资项目，投资总额1000万元，固定资产项目寿命期预计为5年，期末残值为零。自投资后一年起，项目预计可实现销售收入分别为300万元、400万元、600万元、700万元、500万元。项目单位产品销售可变成本率（含税）为50%，设备折旧采用直线折旧法，除设备折旧外，企业无其他固定成本。基于上述情况，完成以下题目：
该固定资产投资项目所得税前内部收益率为（ ）。
A.7.2%
B.10.5%
C.9.8%
D.5.6%
[不定项选择题]共用题干
建设项目总造价就是项目总投资中的固定资产投资总额。我国对建设工程定价构成及工程建设各项费用的计算方法都有详细的规定。根据以上资料，回答下列问题：
建筑安装工程造价的组成不包括()。
A.直接工程费
B.间接费
C.计划利润
D.设备购置费
[不定项选择题]根据以下材料，回答86-90题：
某企业上年末资产负债表部分项目的余额如下：
货币资金460000元，应收账款89000元，存货264000元，固定资产原价1020000元，累计折旧366000元。该企业本年度发生下列经济业务：
(1)购入甲材料一批，买价为40000元，增值税额为6800元；购入乙材料一批，买价为20000元，增值税额为3400元；购入甲、乙两种材料共发生运杂费1800元，按材料的买价比例分配；材料的货款和运杂费共计72000元均以银行存款支付，材料已验收人库。
(2)对企业行政管理部门使用的固定资产计提折旧1200元。
(3)销售产品一批，售价为60000元，增值税税率为17%，货款尚未收到；该批产品的生产成本为44000元，销售产品应交纳的城市维护建设税及教育费附加为1000元。
根据以下要求选择正确的答案。
根据上述业务(1)计算甲材料的实际采购成本为（ ）。
A.40600元
B.46800元
C.41200元
D.48000元
[不定项选择题]根据以下材料，回答76-80题：
某企业上年末的资产总额为8000万元，负债总额为3500万元，所有者权益总额为4500万元(其中未分配利润为500万元)；本年度发生主营业务收入3000万元，销售折让20万元，主营业务成本1200万元，主营业务税金及附加100万元，其他业务收入200万元，其他业务支出120万元，营业费用400万元，管理费用260万元，财务费用150万元，营业外收入30万元，营业外支出80万元；本年末的资产总额为9800万元，负债总额为4000万元，所有者权益总额为5800万元。本年末发生的部分经济业务如下：
(1)按规定税率33%计算出应交纳的所得税为297万元。
(2)按净利润的10%和5%分别计提法定盈余公积和法定公益金。
(3)按规定计算出应分配给普通股股东的现金股利301．5万元。
上述(1)、(2)、(3)各项业务发生后，应借记的账户有（ ）。
A.应交税费
B.利润分配
C.盈余公积
D.所得税费用
[不定项选择题]根据以下材料，回答86-90题：
某企业上年末资产负债表部分项目的余额如下：货币资金230000元，应收账款42450元，存货132000元，固定资产原价510000元，累计折旧183000元。该企业本年度发生下列经济业务：
(1)购入A材料一批，买价为20000元，增值税额为3400元；购入B材料一批，买价为10000元，增值税额为1700元；购入
A、B两种材料共发生运杂费900元，按材料的买价比例分配；材料的货款和运杂费共计36000元均以银行存款支付，材料已验收入库。
(2)对企业行政管理部门使用的固定资产计提折旧600元。
(3)销售产品一批，售价为30000元，增值税税率为17%，货款尚未收到；该批产品的生产成本为22000元，销售产品应交纳的城市维护建设税及教育费附加为500元。
根据上述业务(1)，计算A材料的实际采购成本为（ ）。
A.20300元
B.20600元
C.23400元
D.24000元
[不定项选择题]根据以下材料，回答题
People have smoked cigarettes for a longtime now. The tobacco which is used to make cigarettes was first grown in whatis now part of the United States. Christopher Columbus, who discovered America,saw the Indians smoking. Soon the dried leaves were transported to Europe. In thelate 1800s, the Turks made cigarettes popular.
Cigarette smoke contains at least twoharmful substances, tar and nicotine. Tar, which forms as the tobacco burns,damages the lungs and therefore affects breathing. Nicotine, which is found inthe leaves, causes the heart to beat faster and increases the breathing rate.Nicotine in large can kill a person by stopping a person′s breathing muscles.Smokers usually take in small amounts that the body can quickly break down.
Nicotine can make new smokers feel dizzy (头晕) or sick to theirstomachs. The heart rate for young smokers increases 2 to 3 beats per minute.Nicotine also lowers skin temperature and reduces blood flow in the legs andfeet. It plays an important role in increasing smokers′ risk of heart disease andstroke.
Smoking cigarettes is dangerous. Cigarettesmoking was the cause of lung cancer and several other deadly diseases.
______doesn′t make one′s heart beat asusual.查看材料
A.Tar
B.Nicotine
C.Lung disease
D.Leave
[不定项选择题]根据以下材料，回答题
Sometimes I really doubt whether there islove between my parents. They are very busy working to 16 the family. They don′t act in the 17 ways that I read in books or I see on TV.18 flowers to each other onValentine′s Day is even more 19.One day, my mother was sewing a quilt (床单). I 20 sat down beside her and lookedat her. "Morn, is there love between you and Dad " I asked her in a21 voice.
My mother stopped and raised her head with 22in her eyes. She didn′t answer immediately.
Then she 23 her head and continued tosew the quilt. At last my mother said:
"Susan," she said, "Look atthis thread. Sometimes it appears, but most of it 24 in the quilt.
The thread really makes the quilt strong and25. If life is a quilt, then love should be a 26. It can hardly beseen anywhere or anytime, but it′s really there. Love is 27."
The next spring, my father suddenly got sickseriously. When they returned from the hospital, mother looked rather pale andit seemed 28 of them had a serious illness. Everyday in the morning and dusk, my mother helped my father 29 slowly on the country road. My father hadnever been so 30.
Along the country road, there were manybeautiful flowers, green grass and trees. The sun gently glistened through theleaves. All of these 31 themost beautiful picture in the world.
"Dad, how are you feeling now " Iasked him one day.
He said gently. " 32, I just like walking withyour morn. I like this kind of life." 33 his eyes, I know he lovesmy mother deeply.
34 I thought love meant flowers, girls andsweet kisses. But from this 35, I understand that love is just a threadin the quilt of our life. Love is inside, making life strong and warm.
A.warm
B.lasting
C.long
D.comfortable
[不定项选择题]根据以下材料，回答题
The men and women of Anglo-Saxon Englandnormally bore one name only. Distinguishing epithets were rarely added.These might be patronymic, descriptive or occupational. They were, however,hardly surnames. Heritable names gradually became general in the threecenturies following the Norman Conquest in 1066. It was not until the 13th and14th centuries that surnames became fixed, although for many years after that,the degree of stability in family names varied considerably in different partsof the country.
British surnames fall mainly into four broadcategories: patronymic, occupational, descriptive and local. A few names, it istrue, will remain puzzling: foreign names, perhaps, crudely translated, adaptedor abbreviated; or artificial names.
In fact, over fifty per cent of genuineBritish surnames derive from place names of different kinds, and so they belongto the last of our four main categories. Even such a name as Simpson may belongto this last group, and not to the first, had the family once had its home inthe ancient village of that name. Otherwise, Simpson means "the son ofSimon", as might be expected.
Hundreds of occupational surnames are atonce familiar to us, or at least recognisable after a little thought: Archer,Carter, Fisher, Mason, Thatcher, Taylor, to name but a few. Hundreds of othersare more obscure in their meanings and testify to the amazing specialization inmedieval arts, crafts and functions. Such are "Day" (old English forbreadmaker) and "Walker" (a fuller whose job was to clean and thickennewly made cloth).
All these vocational names carry with them acertain gravity and dignity, which descriptive names often lack. Some, it istrue, like "Long", "Short" or "Little", aresimple. They may be taken quite literally. Others require more thinking; theirmeanings are slightly different from the modem ones. "Black" and"White" implied dark and fair respectively. "Sharp" meantgenuinely discerning, alert, acute rather than quick-witted or clever.
Place-names have a lasting interest sincethere is hardly a town or village in all England that has not at some timegiven its name to a family. They may be picturesque, even poetical; or they maybe pedestrian, even trivial. Among the commoner names which survive withrelatively little change from old-English times are "Milton" (middleenclosure) and "Hilton" (enclosure on a hill).
All of the following belong to the fourmain categories of British surnames EXCEPT ________.查看材料
A.patronymic names
B.occupational names
C.artificial names
D.local names
