资料一：甲公司（工业企业）为增值税一般纳税人，期末按应收账款余额的10%计提坏账准备。2011年12月发生以下经济业务：
（1）2011年12月初应收账款余额为80000元，期初坏账准备账户余额为8000元，当月销售给浩方有限责任公司一批X商品成本20000元，售价30000元，增值税税率17%，未收到价款，已将提货单交给浩方有限责任公司。
（2）2011年12月8日预收天地集团116000元货款，当月发出Y商品成本40000元，售价50000元，增值税税率17%.
（3）2011年12月11日，向S公司销售Z商品一批，售价40000元，经双方协调给予一定的商业折扣，实际售价为36000元（售价中不含增值税额），实际成本为32000元。已开出增值税专用发票，商品已交付给S公司。为了及早收回货款，甲公司在合同中规定的现金折扣条件为：2/10，1/20，n/30，至2011年末，S公司尚未付款。
（4）2011年12月份只发生了上述三笔销售业务。年末得到浩方有限责任公司的通知，归还应收账款有困难，且无法预计何时能够归还，甲公司对该项应收账款按40%计提坏账准备。当月未发生坏账损失。
（5）甲公司按月末一次加权平均法计算材料的发出成本。2011年12月1日结存A材料100千克，期末库存除A材料外无其他存货，A材料每千克实际成本200元。当月库存A材料收发情况如下：
12月3日，购入A材料50千克，每千克实际成本210元，材料已验收入库。
12月5日，发出A材料80千克。
12月7日，购入A材料80千克，每千克实际成本220元，材料已验收入库。
12月10日，发出A材料30千克。
（6）2011年12月31日库存A材料的市场价格为每千克200元，预计销售费用总额为400元。
资料二：甲企业为增值税一般纳税人，增值税税率为17%.2012年12月1日，甲企业“应收账款”科目借方余额为500万元，“坏账准备”科目贷方余额为25万元，企业通过对应收款项的信用风险特征进行分析，确定计提坏账准备的比例为期末应收账款余额的5%.
12月份，甲企业发生如下相关业务：
（1
A. 48100
B. 25000
C. 30095.7
D. 25095.7
We live in the “computer age”. People like scientists, teachers, writers and even students use computers to do 11 work. But more than 50 years ago, 12 couldn’t do much. They were very big and expensive. Very 13 people were interested 14 them and knew how to use them. Today computers are smaller and 15 . And they can do a lot of work, Many people like to use them. More and more people even have them at home. Computers become very important because they can work 16 than men and make fewer mistakes. Computers can help people 17 a lot of work. Writers now use computers to write. Teachers use them to help teaching and students use them to study. Computers can also remember what you put 18 them. Computers are very 19 and helpful. They are our good friends. Do you want to 20 a computer
18（）|
Hurricane (飓风) Katrina A hurricane is a fiercely powerful, rotating(旋转的)form of tropical storm that can be 124 to 1,240 miles in diameter. The term hurricane is derived from Hurican, the name of a native American storm god. Hurricanes are typical of a calm central region of low pressure between "12 to 60 miles in diameter, known as the eye. They occur in tropical regions. Over its lifetime, one of these can release as much energy as 10,000 nuclear bombs. The seed for hurricane formation is a cluster(聚集) of thunderstorm over warm tropical waters. Hurricanes can only form and be fed when the sea-surface temperature exceeds 27℃ and the surrounding atmosphere is calm. These requirements are met between June and November in the northern part of the world. Under these conditions, lar A. The area affected is almost as big as the UK. B. It has left a disaster zone of 90,000 square miles. C. Over half a million people have been forced to leave their homes. D. This crisis is more serious than that of the Great Depression. [单选题]我国国家制度和国家治理体系具有多方面的显著优势，这些显著优势，是我们坚定中国特色社会主义“四个自信”的：( )
A..基本保障 B.根本保障 C.根本依据 D.基本依据 [单选题](0.5分)
下列哪种血浆蛋白质变化能较敏感的反映机体的营养状况 A.白蛋白 B.纤维连接蛋白 C.转铁蛋白 D.甲状腺球蛋白 E.载脂蛋白 [不定项选择题]患儿男，9岁。以“要求修复牙床裂开”入院。曾行“左侧完全性唇裂修复术”、“左侧完全性腭裂修复术”。
患者牙槽突裂发生的部位最可能位于
A.右侧23之间 B.右侧12之间 C.11之间 D.左侧23之间 E.左侧12之间 [单项选择]计算机使用的键盘上的"Alt"键叫做（）。
A. 转换键 B. 控制键 C. 退格键 D. 换档键 E. 跳格键 [单项选择]下列哪项是目前最适合肿瘤患者静脉通路的方式（）
A. 头皮静脉 B. 锁骨下静脉 C. 外周穿刺中心静脉置管 D. 头静脉 [单选题]( )的管道应每段均设置管道支架。
A.沟槽式连接(卡套式连接) B.焊接连接 C.法兰连接 [单选题](1.0分)基层阴阳角应做成圆弧或45°坡角,其尺寸应根据卷材品种确定,在转角处、变形缝、施工缝,穿墙管等部位应铺贴卷材加强层,加强层宽度不应小于()mm。
A.300.0 B.400 C.500 D.600 [判断题]妄想分为原发性妄想和继发性妄想,继发性妄想是精神分裂症的特征性症状,对诊断有重要价值。 (1分.)
A.正确 B.错误 [单项选择]If you feel tired all the time, you don’t necessarily need to go to bed earlier. The solution could be as simple as taking a five-minute afternoon nap. Children under five have an abundance of energy and one of the reasons is because they nap once or twice a day. Many sleep experts think we are programmed to take a nap during the day, and getting back into this habit can be a solution for those who feel tired all the time. Professor Criss Ezekosky of the Sleep Advisory and Assessment Center thinks that one can feel refreshed after just five minutes; sleep and research has shown that concentration and attention are improved after even a short nap. Sleep is genetically programmed in babies and it’s only as we get older that we learn to sleep about 8 hours at night and not at all during the day. But most research suggests that we are not physically designed to sleep for one-long single block. Before the working day became 9:00 to 5:00, all western sleep patterns were all broken up. Resear
A. its genes. B. its habit. C. its mental state. D. its physical condition. [判断题]机组空中处置劫机事件时，安全员或机组其它人员要主动设法接近歹徒，与其交谈或谈判，稳住其情绪，尽可能摸清歹徒有无凶器、危险品或辨别凶器、危险品的真伪，有无其它同伙，以及劫机目的等。
A.正确 B.错误 [单项选择]票据中文大写金额不规范，如“叁”写为“参”或“三”，银行受理的，由此产生的票据责任，由（）承担。
A. 出票人 B. 持票人 C. 受理银行 我来回答: 提交
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