东方家具公司为增值税一般纳税人。2010年该公司发生以下经济业务: (1)2月4日,销售家具一批,取得销售额(含增值税)93.6万元。收到A公司的开户银行开出见票即付的汇票一张,注明的出票日期为2010年2月4日,金额93.6万元。 (2)2月10日,外购用于生产家具的木材一批,全部价款已付并验收入库。对方开具的增值税专用发票注明的货款(不含增值税)为40万元,运输单位开具的货运发票注明的运费金额为1万元。 (3)2月15日,外购建筑涂料用于装饰公司办公楼,取得对方开具的增值税发票上注明的增值税税额为9万元,已办理验收入库手续。 (4)2月20日,向客户B企业开出一张支票,由于B企业的名称全称和金额不确定,因此出纳在开出支票时未记载"收款人名称"和"金额"。 (5)5月1日,向C公司销售货物,取得了C公司开具的一张银行承兑汇票,该汇票为见票后定期付款的汇票,付款期为3个月,出票人为C公司,出票日期为5月1日。 (6)6月15日,支付给D公司财务咨询费,将C公司开具的银行承兑汇票背书转让给D公司,在背书时,出纳将公司的签章盖在了票据背面"被背书人"处,将D公司的名称写在了"背书人"处。 根据上述资料,回答下列问题:
关于2月4日,收到A公司见票即付的汇票,下列提示付款期限中,没有超过法定期限的有( )。
A:2010年2月5日 B:2010年3月1日 C:2010年5月14日 D:2010年6月18日
大华公司会计部门2012年开出和收到的票据情况如下: (1)2月5日,收到A公司的开户银行开出的银行汇票一张,注明的出票日期为2012年2月4日,金额10万元。 (2)2月10日,大华公司向客户B企业开出一张支票,由于B企业的名称全称和金额不确定,因此出纳在开出支票时未记载"收款人名称"和"金额"。 (3)2月15日,为支付欠C公司的咨询费,将B公司开具的支票背书转让给C公司,在背书时,出纳将大华公司的签章盖在了票据背面"被背书人"处,将C公司的名称写在了"背书人"处。 根据上述资料,回答下列问题:
2月5日大华公司收到的银行汇票,下列提示付款期限中,没有超过法定期限的是( )。
A:2012年2月14日 B:2012年3月1日 C:2012年4月14日 D:2012年6月14日
甲公司为增值税一般纳税人,适用的增值税税率为17%,所得税税率为25%,假定销售商品,原材料和提供劳务均符合收入确认条件,其成本在确认收入时逐笔结转,商品,原材料售价中不含增值税。2011年甲公司发生如下交易或事项: 13月2日,向乙公司销售商品一批,按商品标价计算的金额为200万元。该批商品实际成本为150万元。由于是成批销售,甲公司给予乙公司10%的商业折扣并开具了增值税专用发票,并在销售合同中规定现金折扣条件为2/10,1/20,n/30,甲公司已于当日发出商品,乙公司于3月15日付款,假定计算现金折扣时不考虑增值税。 25月5日,甲公司由于产品质量原因对上年出售给丙公司的一批商品按售价给予10%的销售折让,该批商品售价为300万元。增值税税额为51万元。货款已结清。经认定,同意给予折让并以银行存款退还折让款,同时开具红字增值税专用发票。 39月20日,销售一批材料,增值税々用发票上注明的售价为15万元。增值税税额为2.55万元。款项已由银行收妥。该批材料的实际成本为10万元。 410月5日,承接一项设备安装劳务,合同期为6个月,合同总收入为120万元,已经预收80万元。余额在设备安装完成时收回。采用完工百分比法确认劳务收入。完工率按照已发生成本占估计总成本的比例确定,至2011年12月31日已发生的成本为50万元,预计完成劳务还将发生成本30万元。 511月10日,向本公司行政管理人员发放自产产品作为福利。该批产品的实际成本为8万元,市场售价为10万元。 612月20日,收到国债利息收入59万元,以银行存款支付销售费用5.5万元,支付税收滞纳金2万元。 要求: 根据上述资料,不考虑其他因素,分析回答下列小题。(答案中的金额单位用万元表示)
根据资料(2)至(5),下列各项中,会计处理正确的是( )。
A:5月5日,甲公司发生销售折让时的会计分录: B:9月20日,甲公司销售材料时的会计分录:
C:11月10日,甲公司向本公司行政管理人员发放自产产品时的会计分录:
D:12月31日,甲公司确认劳务收入,结转劳务成本的会计分录:
2012年甲公司给客户A的信用条件是"5/10,2/20,5/60"。2013年,甲公司根据市场销售情况及该客户的资信情况,决定将信用条件改为"6/10,3/20,n/30"。
如果甲公司与客户A签订了一份总额1000万元的合同,甲客户如果在10天内付款,则A客户所支付的货款与去年同种情况比将减少( )万元。
A:10 B:30 C:50 D:100
Th2型细胞能分泌IL-4,IL-5等细胞因子,与B淋巴细胞增殖,分化,成熟有关,能促进抗体生成,增强抗体介导的体液免疫应答,还分泌IL-10,IL-13以及CCL-7等一些趋化因子。这些细胞因子在体内发挥着不同的生物学作用。
可抑制IL-2合成的细胞因子是
A:IL-13 B:CCL-7 C:IL-4 D:IL-10 E:IL-5
某男,60岁。头晕、乏力半年,近1个月症状加重,间有低热,四肢酸痛来诊。体检:体温38℃,重度贫血貌,下肢皮肤散在出血点,颈部可扪及花生仁大小淋巴结2枚,脾肋下2 cm。化验:Hb 50 g/L,WBC 2.3×10/L,血小板45×10
/L,血片中有核红细胞3/100 WBC,并见巨大红细胞及巨大血小板。
[假设信息]假如患者通过上述治疗症状消失,体检无异常发现,三系细胞均升至正常范围内,骨髓涂片原始细胞占0.02(2%),患者出院门诊治疗。半年后骨髓涂片增生明显 活跃,原粒细胞占0. 42(42%),红系细胞及巨核细胞受抑。此时诊断是
A:原来疾病复发 B:急性粒细胞白血病未分化型(M1) C:急性粒细胞性白血病部分分化型(M2) D:继发性急性粒细胞性白血病(M2型) E:转化中原始细胞过多性难治性贫血
某男性患者50岁,慢性咳嗽5年,糖尿病史2年。咳喘加重1个月,发热1周来诊。检查结果:血pH值7.25,Pao40mmHg,PaCO
85mmHg,BE-10mmol/L
该患者经抗炎、通畅气道、降血糖、纠酸等综合治疗后,咳喘明显减轻,肺部啰音明显减少,10天后血气恢复至pH值7.38,PaO70mmHg,PaCO
48mmHg,但患者仍发热,你考虑应首先进行哪项检查
A:血细菌培养+药敏 B:痰细菌培养+药敏 C:胸CT检查 D:胸X线片检查 E:骨髓穿刺检查
某男患儿,15岁,咳嗽,咯铁锈色痰,胸闷,胸痛3人,化验室检查:WBC=1.3×10,ESR=18mm/h。
多长时间为病变的消散期
A:1~2天 B:3~4天 C:5~6天 D:7~10天 E:10~15天
Across the Deserts
The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.
In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.
On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.
Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.
The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.
词汇:
Stretch / strɛtʃ / v. 延伸,伸展
Calorie / "kælərɪ / n. 卡(路里),小卡,大卡
Quit / kwɪt / v. 停止,放
注释:
1. ... made the decision to run across ...:......决正跑步横跨......In the middle of the day: the men usually stopped running.
A:Right B:Wrong C:mentioned
Across the Deserts
The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.
In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.
On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.
Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.
The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.
词汇:
Stretch / strɛtʃ / v. 延伸,伸展
Calorie / "kælərɪ / n. 卡(路里),小卡,大卡
Quit / kwɪt / v. 停止,放
注释:
1. ... made the decision to run across ...:......决正跑步横跨......They sometimes felt sick because it was so hot.
A:Right B:Wrong C:mentioned