问题 多项选择题

下列等式正确的有()。

A.营业利润=营业收入一营业成本一营业税金及附加一期间费用一资产减值损失+公允价值变动收益(一公允价值变动损失)+投资收益(一投资损失)

B.期间费用=管理费用+销售费用+财务费用

C.利润总额=营业利润+营业外收入一营业外支出

D.净利润=利润总额一所得税费用

答案

参考答案:A, B, C, D

阅读理解

Canada 4:00 a.m. to 8:00 a.m.

Canada is a big country with six time zones. In the west, it is four a.m., and everyone is asleep, but in Halifax on the east coast it is eight o'clock and people are having breakfast. It is a cold Friday morning in November, and the temperature is ten degrees below zero Centigrade(度).

Argentina 9:00 a.m.

In Buenos Aires, the capital of Argentina, it is nine a.m. on a warm summer morning, and people are starting work or school. November is a summer month in Argentina because it is in the southern hemisphere(半球).

Scotland 12:00 noon

Scotland is part of the United Kingdom. The capital of Scotland is Edinburgh, and the capital of the UK is London. It is twelve noon, or midday, in Edinburgh. Children are having lessons, but they are looking forward to the weekend because there is no school on Saturday and Sunday.

Egypt 2:00 p.m.

Friday is already the weekend in Egypt. Friday is a special day for Muslims, so schools, offices and shops are closed in all Arab countries. So now, at two p.m., most people in Egypt are having lunch with their families.

Japan 9:00 p.m.

Japan is seven hours ahead of Egypt, so it is already Friday evening there. The weekend is beginning. Most people are out with friends or watching television or playing computer games.

New Zealand 12:00 midnight

It is late on Friday night, so most people are asleep. Now Saturday morning is arriving. It is morning in Canada too, but that is Friday morning!

小题1:In eastern Canada, the time is ______ than that in western Canada.

A. four and a half hours later        B. four hours earlier         C. three hours earlier    

小题2:While Canadian children in Halifax are having breakfast, Argentinean children are ______.

A. sleeping                        B. going home                C. having classes   

小题3:It’s midday in the capital of ______ when it’s 9:00 a.m. in the capital of Argentina.

A. Japan                        B. Scotland                      C. New Zealand         

小题4:Now it’s 2:00 p.m. and you are in Egypt. It’s ______ for you to call a friend in New Zealand.

A. impolite                     B. polite                   C. normal

小题5:If it’s 11:15 p.m. in Japan, it’s ______ in New Zealand.

A. 2:15 a.m.                    B. 2:15 p.m.                   C. 1:15 p.m.

单项选择题