问题 单项选择题

2010年3月1日,SH公司资产总额为100万元,3月份发生下列经济业务:
(1)将7万元到期应付票据转为银行借款。
(2)以银行存款4万元偿还前欠某单位账款。
(3)收到投资方投入的原材料一批,合同约定其价值为4万元(该约定价值是公允的)。
(4)将库存现金3万元存入银行。
(5)提取盈余公积8万元。
(6)从银行取得2年期借款80万元并当即存入公司存款账户。
(7)以银行存款7万元偿还前欠货款。
(8)将资本公积9万元转增实收资本。
(9)将盈余公积5万元转实收资本。
[要求] 根据上述材料,回答下列问题:

2010年3月份,SH公司的权益总额净增加( )万元。

A.73

B.87

C.69

D.4

答案

参考答案:A

解析: 由题1解析可知:权益总额=负债+所有者权益=-4+4+80-7=73(万元)。

阅读理解

Five years ago, Wang Baoqiang was a nobody to most Chinese people. However, he is now a household film star in China.

Wang is the youngest child of a poor family in Hebei province . Dreaming of becoming an actor, he left home at the age of 8 to study kung fu at Shaolin Temple, since kung-fu actors seemed to appear most often on the big screen.

At 14, he moved to Beijing for his acting career for the first time, with little money in his pocket. He worked at a construction site(建筑工地)for 20 to 25 yuan per day, and spent his free time standing in front of the Beijing Film Studio, eager to be chosen as temporary(临时的)actors.

This was the most difficult time for the boy. His opportunity finally came one day after he went for a role in the movie “Blind Shaft”. He was chosen to play a young coal miner. The movie won him three prizes in Thailand, France and Taiwan. But his success didn’t make any difference to his life.

That year, he went home for the Spring Festival. He gave his family his earnings from the movie, around US$250 and then returned to Beijing with 500 yuan, the same amount he had when he first set foot in the city. His life was as simple as before.

Thanks to his natural performance in “Blind Shaft,” he was invited by the famous director Feng Xiaogang to act in the film “A World Without Thieves” in 2004, which made him famous

immediately. People called him “Shagen,” the name of his character in the movie.

Wang’s latest work, “Soldiers’ Sortie” has made him the most popular actor on the Chinese mainland . For the actor, it’s a dream coming true.

“Dreams come true. I think my life is exactly a course of pursuing(追求)dreams. No matter how tough one thing is, I can make it as long as I put great effort into it,” he said.

小题1:   Why does Wang Baoqiang leave for Shaolin Temple at his early age ?

A.To study kungfu to build up his strength .

B.He has seen through the human society .

C.To realize his childhood dream to be an actor .

D.To make money in support of his family .小题2:Which of the following films made him win three prizes ?

A.A World Without Thieves

B.Soldiers’ Sortie .

C.Plot Against

D.Blind Shaft小题3:What would be the best title for this passage ?

A.The Movies about Wang Baoqiang

B.Pursuing Dreams

C.How to Become Famous

D.Overnight Well-known

单项选择题