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【简答题】
I know when the snow melts and the first robins ( 知更鸟 ) come to call, when the laughter of children returns to the parks and playgrounds, something wonderful is about to happen. Spring cleaning. I'll admit spring cleaning is a difficult notion for modern families to grasp. Today's busy families hardly have time to load the dishwasher, much less clean the doormat. Asking the family to spend the weekend collecting winter dog piles from the melting snow in the backyard is like announcing there will be no more Wi-Fi. It interrupts the natural order. "Honey, what' say we spend the weekend beating the rugs, sorting through the boxes in the basement and painting our bedroom a nice lemony yellow ? " I say. "Can we at least wait until the NBA matches are over ? " my husband answers. But I tell my family, spring cleaning can 't wait. The temperatures has risen just enough to melt snow but not enough for Little League practice to start. Some flowers are peeking out of the thawing ground, but there is no lawn to seed, nor garden to tend. Newly wakened from our. winter's hibernation ( 冬眠 ), yet still needing extra blankets at night, we open our windows to the first fresh air floating on the breeze and all of the natural world demanding "Awake and be clean!". Biologists offer a theory about this primal impulse to clean out every drawer and closet in the house at spring's first light, which has to do with melatonin, the sleepytime hormone ( 激素 ) our bodies produce when it's dark. When spring's light comes, the melatonin diminishes, and suddenly we are awakened to the dusty, virus-filled house we've been hibernating in for four months. I tell my family about the science and psychology of a good healthy cleaning at spring's arrival. I speak to them about life's greatest rewards waiting in the removal of soap scum from the bathtub, which hasn't been properly cleaned since the first snowfall. "I'll do it," says the eldest child, a 21-year-old college student who lives at home. "You will ? Wow!" I exclaim. Maybe after all these years, he's finally grasped the concept. Maybe he's expressing his rightful position as eldest child and role model. Or maybe he's going to Florida for a break in a couple of weeks and he's being nice to me who is the financial-aid officer. No matter. Seeing my adult son willingly cleaning that dirty bathtub gives me hope for the future of his 12-year-old brother who, instead of working, is found to be sleeping in the seat of the window he is supposed to be cleaning. "Awake and be clean!" I say.
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【多选题】某公司位于市区,2012年转让无形资产(非土地使用权)的所有权取得转让收入60万元,该无形资产已购入4年。购买时入账原值75万元。税法规定的原值计税基础与会计相同,按无形资产的最低摊销年限摊销。该公司对上述业务的税务处理正确的有( )。(企业所得税税率为25%)
A.
该企业应以转让收入为计税依据计算缴纳营业税
B.
转让该项无形资产形成的企业所得税应纳税所得额为15万元
C.
转让该项无形资产取得的收入不得作为计提广告费和业务招待费的基数
D.
转让该项无形资产应纳企业所得税2.93万元
【单选题】使用干磨机打磨原子灰时,下列描述错误的是( )。
A.
使用偏心距 4~6mm的双动作打磨机
B.
使用 P320的干磨砂纸打磨原子灰的边缘至原子灰边缘平滑
C.
原子灰的外侧需要扩大打磨不小于 15cm的磨毛区
【判断题】中国革命道德萌芽于1949年前后。
A.
正确
B.
错误
【单选题】使用干磨机打磨原子灰时,下列描述错误的是
A.
应使用偏心距 4-6mm 的双动作打磨机
B.
用 P320 的干磨砂纸打磨原子灰的边缘至原子灰边缘平滑
C.
原子灰的外侧需要扩大打磨不小于 15cm 的磨毛区
【单选题】用干磨机打磨原子灰时,下列描述错误的是( )
A.
应使用偏心距4-6mm的双动作打磨机
B.
用P320的干磨砂纸打磨原子灰的边缘至原子灰边缘平滑
C.
原子灰的外侧需要扩大打磨不小于15cm的磨毛区
【单选题】下列有关政府审计和注册会计师审计的论断正确的是( )。
A.
二者都是商品经济发展到一定阶段的产物
B.
二者都是外部审计,具有较强的独立性
C.
政府审计的产生晚于注册会计师审计
D.
二者在审计时所依据的审计准则基本一致
【单选题】设 a , b 为字符型变量,执行“ scanf( " a= %c , b=%c " , &a , &b) ; ”后使 a 为 ' A ' , b 为 ' B ' ,从键盘上的正确输入为 。
A.
' A ' , ' B '
B.
' A ' ' B '
C.
A=A , B=B
D.
a=A , b=B
【单选题】设 a,b 为字符型变量,执行“ scanf("a=%c,b=%c", &a , &b); ”后,使变量 a 的值为字母 A ,变量 b 的值为字母 B ,从键盘上正确的输入是 _ 。 A.AB B. 'A' , 'B' C. A,B D. a=A,b=B
A.
B.
C.
D.
D
【多选题】下列责任形式中属于行政处罚的有
A.
罚款
B.
记过
C.
开除
D.
警告
【单选题】下列关于政府审计与注册会计师审计的论断中,正确的是()
A.
二者都是有权就有关审计事项向有关单位和个人进行调查并取得有关证明材料
B.
二者都是外部审计,都具有较强的独立性
C.
二者的审计标准基本一致
D.
二者的对象、方式和监督的性质基本一致
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