PLC试卷B
PLC试卷B
甲股份有限公司(以下简称甲公司)为增值税一般纳税企业，适用的增值税税率为17%；适用的所得税税率25%。商品销售价格中均不含增值税额；商品销售成本按发生的经济业务逐笔结转。销售商品及提供劳务均为主营业务。资产销售(出售)均为正常的商品交易，采用公允的交易价格结算。除特别指明外，所售资产均未计提减值准备。甲公司2012年12月发生的经济业务及相关资料如下： (1)12月1日，向A公司销售应税消费品一批，增值税专用发票上注明销售价格为500万元，消费税税率为10%。提货单和增值税专用发票已交A公司，款项尚未收取。为及时收回货款，给予A公司的现金折扣条件如下：2/10，1/20，n/30(假定计算现金折扣时不考虑增值税)。该批商品的实际成本为350万元。 (2)12月5日，收到B公司来函，要求对当年11月10日所购商品在销售价格上给予10%的折让(甲公司在该批商品售出时，已确认销售收入100万元，但款项尚未收取)。经核查，该批商品存在外观质量问题。甲公司同意了B公司提出的折让要求。当日，收到B公司交来的税务机关开具的索取折让证明单，并开具红字增值税专用发票。 (3)12月13日，收到A公司支付的货款，并存入银行。 (4)12月14日，与C公司签订一项非专利技术使用权转让合同。该非专利技术账面原值为3600万元，摊销年限为10年，未发生减值。合同规定，C公司有偿使用甲公司的该项非专利技术，使用期为3年，一次性支付使用费150万元；甲公司在合同签订日提供该非专利技术资料，不提供后续服务。与该项交易有关的手续已办妥，从C公司收取的使用费已存入银行。不考虑相关税费。 (5)12月15日，与D公司签订一项为其安装设备的合同。合同规定，该设备安装期限为4个月，合同总价款为200万元。合同签订日预收价款50万元，至12月31日，已实际发生安装费用20万元(均为安装人员工资，尚未支付)，预计还将发生安装费用80万元。甲公司按实际发生的成本占总成本的比例确定安装劳务的完工程度。假定该合同的结果能够可靠地估计。不考虑相关税费。 (6)12月22日，销售材料一批，价款为60万元，该材料发出成本为50万元。款项已存入银行。 (7)12月24日，转让交易性金融资产取得转让收入120万元，价款已存入银行，交易性金融资产账面价值为85万元(其中，成本明细为100万元，公允价值变动明细为15万元)。 (8)甲公司持有乙公司20%的股权(属于居民企业之间的投资)，对乙公司具有重大影响，将该投资作为长期股权投资核算。2012年乙公司实现净利润100万元。 (9)计提存货跌价准备6万元，坏账准备4万元。 (10)因计提存货跌价准备和坏账准备形成递延所得税资产2.5万元，递延所得税资产的期初余额为0，根据税法规定，计提坏账准备和存货跌价准备因未实际发生损失不允许税前扣除，应纳税调整增加；居民企业之间投资确认的投资收益免税，应纳税调减。除此之外企业并未发生其他的纳税调整事项，企业本期的所得税已经上缴。 (11)除上述经济业务外，登记本月发生的其他经济业务形成的有关账户发生额如下： 
要求：根据上述资料，回答下列第(1)~(5)题。
针对业务(6)~(9)，下列处理正确的是( )。
A:业务(6)，销售材料应确认主营业务收入 B:业务(7)，转让时应确认的投资收益为35万元 C:业务(8)，甲公司应确认投资收益20万元 D:业务(9)，资产减值损失为10万元
Dreams
Everyone can dream. Indeed, everyone does dream. Those who 1 that they never dream at all actually dream 2 as frequently as the rest of us, 3 they may not remember anything about it. Even those of us who are perfectly 4 of dreaming night 5 night very seldom remember those dreams in 6 detail but1 merely retain an untidy mixture of seemingly unrelated impressions. Dreams are not simply visual-we dream with all our 7 , so that we appear to experience sound, touch, smell, and taste.
One of the world’s oldest 8 written documents is the Egyptian Book of Dreams. This volume is about five thousand years old, so you can 9 that dreams were believed to have a special significance even then. Many ancient civilizations believed that you 10 never wake a sleeping person as, during sleep, the soul had left the body and might not be able to return 11 time if the sleeper were suddenly 12 .
From ancient times to the present2 13 , people have been 14 attempts to interpret dreams and to explain their significance. There are many books available on the subject of dream interpretation, although unfortunately there are almost as many meanings for a particular dream 15 there are books.
词汇：
seldom /"seldəm/ adv.很少，不常
retain /riˈtein/ vt.保持，记住
significance /sɪg"nɪfɪkəns/ n.重要性，意义
civilisation /,sɪvɪlaɪ"zeɪʃən/ n.文明，文化
interpret /ɪn"tɜːprɪt/ vt.解释，说明，口译
interpretation /ɪntɜːprɪ"teɪʃən/ n.解释，口译
frequently /"friːkwəntlɪ/ adv.频繁地，经常地；时常，屡次
注释：
1．...very seldom remember those dreams in detail but merely retain an untidy mixture...but...不……而是……
2．From ancient times to the present...从古至今……
空9
A:awoke B:awoken C:awake D:awaken
Hospital Mistreatment
According to a study, most medical interns report experiencing mistreatment, including humiliation by senior doctors, 1 threatened, or physical abuse in their first year out of medical school.
The findings come from analysis of the 2 a 13-page survey mailed in January 1991 to 1, 733 second-year residents. The survey and 3 appear in the April 15th issue of the Journal of the American Medical Association.
Overall, out of the 1,277 residents 4 completed surveys, 1,185 said that they had experienced at least one incident of mistreatment in their intern year. 5 reporting incidents where they were abused, more than 45% of the residents said they had witnessed at least one incident where other persons 6 false medical records. Moreover, nearly three quarters of the residents said they had witnessed mistreatment of patients by other residents, attending physicians1, or nurses. Almost 40% said patient mistreatment was a frequent 7 .
More than 10% of the residents said they were 8 to have enough sleep, and the average number of hours 9 sleep was 37.6. The average on-call hours during a 10 week was 56.9 hours, but about 25% of the residents said their on-call assignments were more than 80 hours some weeks.
11 30% of the residents said they experienced some type of sexual harassment or discrimination, verbal abuse was the most common problem cited. When abusive incidents were limited to events occurring three or more times, 53% of the respondents reported that they 12 belittled or humiliated by more senior residents, while just over 21% reported someone taking credit for their work. Being “ 13 tasks for2 punishment,” “being pushed, kicked or hit,” and
14 someone “threatening your reputation or career,” were reported as a more 15 occurrence by over 10% of the responding residents.
词汇：
mistreatment /mɪs"tritmənt/ n. 虐待verbal /"vɜːb(ə)l/ adj. 言语(上)的
intern /"ɪntɜːn/ n. 实习医师
respondent /rɪ"spɒnd(ə)nt/ n.回答者
assignment /ə"saɪnm(ə)nt/ n. 分配任务
belittle /bɪ"lɪt(ə)l/ vt. 轻视；贬低
sexual /"sekʃʊəl; -sjʊəl/ adj. 性的
humiliate /hjʊ"mɪlɪeɪt/ vt.使蒙羞，使丢脸
harassment /"hærəsm(ə)nt/ n. 骚扰
humiliation /,hjuːmɪlɪ"eɪʃən/ n. 羞辱
discrimination /dɪ,skrɪmɪ"neɪʃ(ə)n/ n. 歧视
resident /"rezɪd(ə)nt/ adj.住院医生
abuse /ə"bjuːz/ n.&vt. 虐待，凌辱
incident /"ɪnsɪd(ə)nt/ n. 偶发事件，小事件
abusive /ə"bjuːsɪv/ adj. 侮辱人的，说人坏话
witness /"wɪtnɪs/ vt. 亲眼看见
注释：
1.attending physician:主治医师
2.take/get credit for…:因….而出名
空9
A:without B:on C:with D:because of
Global Warming
Few people now question the reality of global warming and its effects on the world’s climate. Many scientists ___1___ the blame for1 recent natural disasters on the increase ___2___ the world"s temperatures and are convinced that, more than ___3___ before, the Earth is at ___4___ from the forces of the wind, rain and sun. ___5___ to them, global warming is making extreme weather events, ___6___ as hurricanes and droughts, even more ___7___ and causing sea levels all around the world to ___8___.
Environmental groups are putting ___9___ on governments to take action to reduce the ___10___ of carbon dioxide which is given ___11___ by factories and power plants, thus attacking the problem at its source. They are in ___12___ of more money2 being spent on research into solar, wind and wave energy devices, which could then replace existing power ___13___.
Some scientists, ___14___, believe that even if we stopped releasing carbon dioxide and other gases into the atmosphere tomorrow, we would have to wait___15___ hundred years to notice the results. Global warming, it seems, is here to stay.
词汇：
climate /"klaimit/n．气候，风气
hurricane /"hʌrikən/ n．咫风，暴风
drought / draut/ n．干旱，早灾
carbon dioxide /"ka:bən"dai"ɔksaid/ n．二氧化碳
solar /"səulə/ a．太阳的n．太阳能
atmosphere/"ætməsfiə/ n．大气
注释：
1. put the blame for… ：把……归咎于……
2. …in favour of more money being spent on…：……赞成把钱花在……
空9
A:force B:pressure C:persuasion D:encouragement
Helen and Martin
With a thoughtful sigh, Helen turned away from the window and walked back to her favourite armchair. (1) her brother never arrive? For a brief moment, she wondered if she really cared that much.
Over the years Helen had given (2) waiting for Martin to take an interest in 1her. Her feelings for him had gradually (3) __until now, as she sat waiting for him, she experienced no more than a sister"s. (4)__to see what had (5) __of2 her brother.
Almost without (6) __, Martin had lost, his job with a busy publishing company after spending the last eight years in New York as a key figure in the US office. Somehow the two of them hadn"t (7) __ to keep in touch and, left alone, Helen had slowly found her (8) __ in her own judgment growing. (9) __the wishes of her parents, she had left university halfway (l0) __ her course and now, to the astonishment of 3the whole family, she was (11) __a fast-growing reputation in the pages of respected art magazines and was actually earning enough to live (12) __ from her paintings.
Of course, she (13) __no pleasure in Martin"s sudden misfortune, but she couldn"t (14) __ looking forward to her brother"s arrival with (15)__ satisfaction at what she had achieved。
词汇:
armchair / ˈɑ:mˌtʃeə / n. 扶手椅
reputation /ˌrepjʊˈteɪʃən / n.名声，名誉声望
curiosity /ˌkjʊrɪ"ɔs:tɪ / n. 好奇心，好奇
misfortune /ˌmɪsˈfɔ:tʃun / n. 不幸；灾祸，灾难
confidence /"kɒnfɪdəns / n. 信心；言任
satisfaction /ˌsætɪs"fækʃən/ n.满意，满足
astonishment /əˈstɒnɪʃmənt/ n. 惊讶;令人惊讶的事物
注释:
1. take an interest in ... : 对……产生兴趣
2. become of sb. / sth. ...: 发生……情况;遭遇…
3. to the astonishment of ... :令……惊讶的是……
空9
A:Ignoring B:Omitting C:Avoiding D:Preventing
2014年前9个月江苏钢材产量稳步增长，其中1—2月产量为1932万吨，累计同比增长10. 0％；3月产量为1127万吨，1—3月累计同比增长8. 5％；4月产量为 1013万吨，1—4月累计同比增长7. 3％； 5月产量为1156万吨，1—5月累计同比增长6. 1％；6月产量为1236万吨，1—6月累计同比增长6. 3％；7月产量为1094万吨，1—7月累计同比增长4. 9％；8月产量为1050万吨，1—8月累计同比增长3. 8％；9月产量为1149万吨，1—9月累计同比增长3. 7％。1—9月江苏生铁、粗钢产量及其同比增长情况如下图：
2014年1—9月江苏生铁、粗钢产量及同比增长率
2014年9月江苏钢材产量约是生铁产量的（ ）。
A:1. 5倍 B:1. 9倍 C:2. 2倍 D:2. 4倍
2014年前9个月江苏钢材产量稳步增长，其中1—2月产量为1932万吨，累计同比增长10. 0％；3月产量为1127万吨，1—3月累计同比增长8. 5％；4月产量为 1013万吨，1—4月累计同比增长7. 3％； 5月产量为1156万吨，1—5月累计同比增长6. 1％；6月产量为1236万吨，1—6月累计同比增长6. 3％；7月产量为1094万吨，1—7月累计同比增长4. 9％；8月产量为1050万吨，1—8月累计同比增长3. 8％；9月产量为1149万吨，1—9月累计同比增长3. 7％。1—9月江苏生铁、粗钢产量及其同比增长情况如下图：2014年1—9月江苏生铁、粗钢产量及同比增长率
2014年6—9月江苏粗钢产量同比增长率最低的月份是（ ）。
A:6月 B:7月 C:8月 D:9月
2014年前9个月江苏钢材产量稳步增长，其中1—2月产量为1932万吨，累计同比增长10. 0％；3月产量为1127万吨，1—3月累计同比增长8. 5％；4月产量为 1013万吨，1—4月累计同比增长7. 3％； 5月产量为1156万吨，1—5月累计同比增长6. 1％；6月产量为1236万吨，1—6月累计同比增长6. 3％；7月产量为1094万吨，1—7月累计同比增长4. 9％；8月产量为1050万吨，1—8月累计同比增长3. 8％；9月产量为1149万吨，1—9月累计同比增长3. 7％。1—9月江苏生铁、粗钢产量及其同比增长情况如下图：
2014年1—9月江苏生铁、粗钢产量及同比增长率
2014年9月江苏钢材产量约是生铁产量的（ ）。
A:1. 5倍 B:1. 9倍 C:2. 2倍 D:2. 4倍
2014年前9个月江苏钢材产量稳步增长，其中1—2月产量为1932万吨，累计同比增长10. 0％；3月产量为1127万吨，1—3月累计同比增长8. 5％；4月产量为 1013万吨，1—4月累计同比增长7. 3％； 5月产量为1156万吨，1—5月累计同比增长6. 1％；6月产量为1236万吨，1—6月累计同比增长6. 3％；7月产量为1094万吨，1—7月累计同比增长4. 9％；8月产量为1050万吨，1—8月累计同比增长3. 8％；9月产量为1149万吨，1—9月累计同比增长3. 7％。1—9月江苏生铁、粗钢产量及其同比增长情况如下图：2014年1—9月江苏生铁、粗钢产量及同比增长率
2014年6—9月江苏粗钢产量同比增长率最低的月份是（ ）。
A:6月 B:7月 C:8月 D:9月
