问题 单项选择题

甲公司拥有乙和丙两家子公司。2008年6月15日,乙公司将其产品以市场价格销售给丙公司,售价为100万元(不考虑相关税费),销售成本为76万元。丙公司购入后作为管理用固定资产,按4年的期限采用直线法对该项资产计提折旧,预计净残值为零。甲公司在编制2009年年末的抵销分录时,涉及“固定资产”项目的金额为( )万元。

A.18(贷方)

B.6(借方)

C.24(贷方)

D.15(贷方)

答案

参考答案:D

解析: 固定资产内部交易中包含的未实现销售利润=100-76=24(万元)。2009年末甲公司的抵销分录为: 借:未分配利润——期初 24 贷:固定资产——原价 24 借:固定资产——累计折旧 3 贷:未分配利润——期初 3 借:固定资产——累计折旧 6 贷:管理费用 6 所以,答案为D。

阅读理解

A characteristic of American culture that has become almost a tradition is to respect the self-made man — the man who has risen to the top through his own efforts, usually beginning by working with his hands. While the leader in business or industry or the college professor occupies a higher social position and commands greater respect in the community than the common laborer or even the skilled factory worker, he may take pains to point out that his father started life in America as a farmer or laborer of some sort.

This attitude toward manual(体力的) labor is now still seen in many aspects of American life. One is invited to dinner at a home that is not only comfortably but even luxuriously (豪华地) furnished and in which there is every evidence of the fact that the family has been able to afford foreign travel, expensive hobbies, and college education for the children; yet the hostess probably will cook the dinner herself, will serve it herself and will wash dishes afterward, furthermore the dinner will not consist merely of something quickly and easily assembled from contents of various cans and a cake or a pie bought at the nearby bakery. On the contrary, the hostess usually takes pride in careful preparation of special dishes. A professional man may talk about washing the car, digging in his flowerbeds, painting the house. His wife may even help with these things, just as he often helps her with the dishwashing. The son who is away at college may wait on table and wash dishes for his living, or during the summer he may work with a construction gang on a highway in order to pay for his education. 

小题1:From paragraph 1, we can know that in America _________.

A. people tend to have a high opinion of the self-made man

B. people can always rise to the top through their won efforts

C. college professors win great respect from common workers

C. people feel painful to mention their fathers as labors.

小题2:According to the passage, the hostess cooks dinner herself mainly because _________.

A.servants in American are hard to get

B.she takes pride in what she can do herself

C.she can hardly afford servants

D.It is easy to prepare a meal with canned food小题3:The expression “ wait on table” in the second paragraph means “_________”.

A.work in a furniture shop

B.keep accounts for a bar

C.wait to lay the table

D.serve customers in a restaurant小题4:Which of the following may serve as the best title of the passage?

A.A Respectable Self-made Family

B.American Attitude toward Manual Labor

C.Characteristics of American Culture

D.The Development of Manual Labor

单项选择题