【单选题】【消耗次数:1】
Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. What can be inferred from the passage?
The city will remove the bushes in this area regularly.
The goat-keeper asked for $50,000 to kill the birds with stones.
The goat-keeper was invited to San Diego to do some sightseeing.
The city government was not kind to the people who worked for it.
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【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. According to the passage, __________.
①  the sheepherder offered to do the job for $50,000
②  the lowest bid to remove the bushes was $50,000
③  the sheepherder and the goat-keeper were both addicted to surfing the Internet
④  hiring goats to do the job saved the city government lots of money
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump.According to the passage, __________.
①  the sheepherder offered to do the job for $50,000
②  the lowest bid to remove the bushes was $50,000
③  the sheepherder and the goat-keeper were both addicted to surfing the Internet
④  hiring goats to do the job saved the city government lots of money
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. What are the “two birds” that the city government kills with only one stone?
①  Both the sheepherder and goat-keeper will work for the city for $25,000.
②  The danger of fire and providing breakfast and lunch for the work crews.
③  The danger of fire and the overflowing dump.
④  The city government can save some money and the goat-keeper has a new job.
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump.What are the “two birds” that the city government kills with only one stone?
①  Both the sheepherder and goat-keeper will work for the city for $25,000.
②  The danger of fire and providing breakfast and lunch for the work crews.
③  The danger of fire and the overflowing dump.
④  The city government can save some money and the goat-keeper has a new job.
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. Why was the goat-keeper chosen to remove the bushes?
①  Because he offered to do it for the lower price.
②  Because it was easier to transport his goats.
③  Because his goats can do the job better.
④  Because the city wanted to raise more goats.
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump.Why was the goat-keeper chosen to remove the bushes?
①  Because he offered to do it for the lower price.
②  Because it was easier to transport his goats.
③  Because his goats can do the job better.
④  Because the city wanted to raise more goats.
【单选题】 阅读理解:阅读下列短文,回答文后问题,选择最佳答案:Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump.3. According to the passage, __________.
①  A. the sheepherder offered to do the job for $50,000
②  B. the lowest bid to remove the bushes was $50,000
③  C. the sheepherder and the goat-keeper were both addicted to surfing the Internet
④  D. hiring goats todo the job saved the city government lots of money
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. The city government faces a serious problem because __________.
①  fires destroyed thirty homes in a neighborhood four years ago
②  the speed of rebuilding the houses is really too slow
③  the overgrowing plants in this area have made the city look terrible
④  the overgrowing plants in this area have become a big danger of fire
【单选题】 阅读理解:阅读下列短文,回答文后问题,选择最佳答案:Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump.5.What can be inferred from the passage?
①  A. The city will remove the bushes in this area regularly.
②  B. The goat-keeper asked for $50,000 to kill the birds with stones.
③  C. The goat-keeper was invited to San Diego to do some sightseeing.
④  D. The city government was not kind to the people who worked for it.
【单选题】 阅读理解:阅读下列短文,回答文后问题,选择最佳答案:Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump.4.What are the “two birds” that the city government kills with only one stone?
①  A. Both the sheepherder and goat-keeper will work for the city for $25,000.
②  B. The danger of fire and providing breakfast and lunch for the work crews.
③  C. The danger of fire and the overflowing dump.
④  D. The city government can save some money and the goat-keeper has a new job.
随机题目
【单选题】 甲公司2014年3月在上年度财务报告批准报出后,发现2012年10月购入的专利权摊销金额错误。该专利权2012年应摊销的金额为240万元,2013年应摊销的金额为960万元。2012年和2013年实际摊销金额均为960万元。甲公司对此重大会计差错采用追溯重述法进行会计处理,适用的所得税税率为25%,按净利润的10%提取法定盈余公积。甲公司2014年年初未分配利润应调增的金额是(  )万元。
①  486
②  540
③  648
④  720
【单选题】 甲公司原为执行小企业会计制度的公司,因企业规模扩大和企业组织形式的变更,经董事会批准于2013年1月1日首次执行企业会计准则,从2013年1月1日起将所得税核算方法由应付税款法(即不确认暂时性差异的所得税影响)改为资产负债表债务法,2012年年末资产计提的减值准备余额为300万元,以及自行研发的无形资产的账面价值与计税基础的产生的暂时性差异为500万元。甲公司适用的所得税税率为25%,按照净利润的10%计提法定盈余公积。该事项对甲公司期初盈余公积的影响金额为(  )万元。
①  7.5
②  75
③  67.5
④  12.5
【单选题】 甲公司2011年12月20日购入一台管理用设备,入账价值为104万元,原估计使用年限为10年,预计净残值为4万元,按年限平均法计提折旧。由于该设备所含经济利益预期实现方式的改变和技术因素的原因,甲公司于2014年1月1日将设备的折旧方法改为双倍余额递减法,将设备的折旧年限由原来的10年改为8年,预计净残值不变。甲公司所得税采用资产负债表债务法核算,适用的所得税税率为25%。则该估计变更对甲公司2014年净利润的影响金额为(  )万元。
①  0
②  -7.5
③  -13.5
④  -23.5
【单选题】 甲公司发出存货采用先进先出法计价,期末存货按成本与可变现净值孰低法计价。2013年1月1日将发出存货由先进先出法改为移动加权平均法。2013年年初存货账面价值为3600元,数量60千克,2013年3月、5月分别购入材料300千克、450千克,单价分别为65元、70元,6月领用350千克,采用未来适用法处理该项会计政策变更,若期末该存货的可变现净值为27600元,由于发出存货计价方法的改变对期末计提存货跌价准备的影响金额为(  )元。
①  4550
②  -1141.4
③  3408.6
④  -3408.6
【多选题】 表述中,正确的有(  )。
①  所得税费用应当在利润表中单独列示
②  递延所得税资产和递延所得税负债应当按照预期收回该资产或清偿该负债期间适用的所得税税率计量
③  递延所得税资产和递延所得税负债一般应当分别作为非流动资产和非流动负债在资产负债表中列示
④  某项交易或事项按照企业会计准则规定应计入所有者权益,由该交易或事项产生的递延所得税资产或递延所得税负债应作为递延所得税费用(或收益)列示于利润表中
【多选题】 关于所得税,下列说法中正确的有(  )。
①  本期递延所得税资产发生额不一定会影响本期所得税费用
②  企业应将所有应纳税暂时性差异确认为递延所得税负债
③  企业应将所有可抵扣暂时性差异确认为递延所得税资产
④  资产账面价值大于计税基础产生应纳税暂时性差异
【多选题】 下列各项交易或事项的处理中,产生的暂时性差异不应当对应所得税费用的有(  )。
①  计提产品质量保证金50万元
②  确认可供出售金融资产公允价值上升80万元
③  确认交易性金融负债公允价值下降120万元
④  由成本模式转换为公允价值模式的投资性房地产,公允价值与原账面价值差额为100万元
【多选题】 下列各项中,在计算应纳税所得额时应当纳税调增的有(  )。
①  计提固定资产减值准备
②  研发的无形资产发生的研究阶段支出
③  发生的业务招待费税法上不允许扣除部分
④  确认国债利息收入
【多选题】 对于资产、负债的账面价值与计税基础不同产生的暂时性差异确认的递延所得税,可能对应的科目有(  )。
①  所得税费用
②  管理费用
③  资本公积
④  商誉
【单选题】 2013年12月31日,甲公司因交易性金融资产和可供出售金融资产的公允价值变动,分别确认了15万元的递延所得税资产和23万元的递延所得税负债。甲公司当期应交所得税的金额为120万元。假定不考虑其他因素,该公司2013年度利润表“所得税费用”项目应列示的金额为(  )万元。
①  105
②  128
③  120
④  123