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Directions: There are 2 passages in this section, Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A), B), C)and D).You should decide on the best choice. Passage One Questions 1 to 5 are based on the following passage. In a time of low academic achievement by children in the United States, many Americans are turning to Japan, a country of high academic achievement and ecnomic success, for possible answers. However, the answers provided by Japanese preschools are not the ones Americans expected to find. In most Japanese preschools, surprisingly little emphasis is put on academic instruction. In one investigation, 300 Japanese and 210 American preschool teachers, child development specialists, and parents were asked about various aspects of early childhood education. Only 2 percent of the Japanese respondents( 答问卷者 ) listed “ to give children a good start academically ” as one of their top three reasons for a society to have preschools. In contrast, over half the American respondents chose this as one of their top three choices. To prepare children for successful careers in first grade and beyond, Japanese schools do not teach reading, writing, and mathematics, but rather skills such as persistence, concentration, and the ability to function as a member of a group. The vast majority of young Japanese children are taught to read at home by their parents. In the recent comparison of Japanese and American preschool education, 91 percent of Japanese respondents chose providing children with a group experience as one of their top three reasons for a society to have preschools. Sixty-two percent of the more individually-oriented( 强调个性发展的 ) Americans listed group experience as one of their top three choices. An emphasis on the importance of the group seen in Japanese early childhood education continues into elementary school education. Like in America, there is diversity in Japanese early childhood education. Some Japanese kindergartens have specific aim, such as early musical training or potential development. In large cities, some kindergartens are attached to universities that have elementary and secondary schools. Some Japanese parents believe that if their young children attend university-based program, it will increase the children ’ s chances of eventually being admitted to top-rated schools and universities. Several more progressive programs have introduced free play as a way out for the heavy intellectualizing in some Japanese kindergartens.
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举一反三
【简答题】依据企业所得税法的规定,下列企业属于我国企业所得税纳税人的有()。 A.依照中国法律在中国境内成立的股份制企业 B.依照中国法律在中国境内成立的个人独资企业 C.依照外国法律成立但实际管理机构在中国境内的企业 D.依照外国法律成立且未在中国境内设立机构,但有来源于中国境内所得的企业
【单选题】按照《建筑设计防火规范》,我国将生产的火灾危险性分为()
A.
三级
B.
七种
C.
五类
D.
四组
【判断题】请回答:生产经营领用原材料一般计入哪些账户? 答案:根据原材料的消耗特点,企业应按发出原材料的用途,将其成本直接计入产品生产成本、制造费用、管理费用、销售费用等。
A.
正确
B.
错误
【多选题】依照我国《个人所得税法》规定,下列各项中可以免征个人所得税的有( )
A.
国债利息
B.
保险赔款
C.
退休工资
D.
财产转让所得
E.
单位发的科研成果奖金
【多选题】依照我国《个人所得税法》的规定,下列个人所得,哪些需要缴纳个人所得税?
A.
甲因汽车被撞毁获得保险赔偿5000元
B.
乙个体户因经营建材获得收益10000元
C.
丙因购买福利彩票而获得资金20000元
D.
丁因完成科技发明获得市政府颁发的资金3000元
【多选题】依照我国《个人所得税法》的规定,下列个人所得,哪些需要缴纳个人所得税
A.
甲因汽车被撞毁获得保险赔偿5000元
B.
乙因买卖股票而获利1000元
C.
丙因购买福利彩票而获得资金8000元
D.
丁因完成科技发明获得市政府颁发的资金3000元
【多选题】利华新型材料公司生产航空工业所用的一种特殊材料,该材料生产分为两个步骤:先将化工原料制成颗粒材料,然后将颗粒材料制成板材。颗粒材料和板材都包括白色和灰色两个品种。公司设有两个基本生产车间,一车间生产颗粒材料,二车间生产板材。一车间生产耗用的原材料一次投入,期末在产品平均完工程度为50%,制成颗粒材料转入半成品仓库,一部分供应二车间生产板材,另一部分对外出售。二车间生产耗用的半成品和其他原材料开始生...
A.
一车间白色颗粒的完工半成品成本为147600元
B.
一车间白色颗粒的月末在产品成本为35600元
C.
二车间本月领用白色颗粒半成品成本为95680元
D.
二车间本月所产白色板材的单位成本为490元
【判断题】变速器装配时应重点检查各齿轮轴向间隙、啮合间隙、啮合印痕、常啮齿轮是否全齿长啮合。
A.
正确
B.
错误
【简答题】补语中心语指与补语配对的中心语,通常由 或 充当;也可以由 充当。
【单选题】领用直接出售材料计入的成本费用
A.
生产成本
B.
销售费用
C.
其他业务成本
D.
主营业务成本
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