问题 单项选择题

甲公司2005年3月在上年度财务会计报告批准报出后,发现2003年9月购入并开始使用的一台管理用固定资产一直未计提折旧。该固定资产2003年应计提折旧20万元,2004年应计提折旧80万元。甲公司对此重大会计差错采用追溯调整法进行会计处理。假定甲公司按净利润的10%提取法定盈余公积,不考虑其他因素。甲公司2005年度利润分配表“本年实际”栏中的“年初未分配利润”项目应调减的金额为( )万元。

A.72

B.80

C.90

D.100

答案

参考答案:C

解析: 2005年度利润分配表“本年实际”栏中的“年初未分配利润”项目应调减的金额=(20+80)×(1-10%)=90(万元)

阅读理解

阅读理解。

     Annual holidays have become a luxury and are no longer a staple of family life, according to government

research.

     A getaway of a week or more is no longer considered essential by many families and is often beyond their

reach, said the analysis of what parents and children say they really need. Fashionable clothes for the children,

expensive birthday parties and lots of toys are also on the list of luxuries families don't have to have. Instead,

recession-hit parents are thinking of the future, and the things they want for their children centre around

learning to behave properly, good education and good health.

     Their picture of what a family ought to have includes a space to eat together away from the television,

plenty of fruit and vegetables, and bicycles so children can get exercise.

     The breakdown of necessities and luxuries was prepared by researchers from the Department for Work

and Pensions (DWP) who were trying to establish an up-to-date picture of what parents say they really need.

     Their findings show how families have scaled down their expectations in the face of economic difficulties-

how parents are now concentrating their attention and money firmly on the long-term interests of their children.

Many believe that while it is vital for a family to do things together, day trips or weekend breaks are enough.

     Spending on furniture or decorating the house was also considered luxurious, unless the state of the home

was so bad it became difficult to invite visitors in.

     Instead, researchers said: A family home should have an area where the family can eat together, not on

their laps in front of a television. Families should be able to go on outings, overnight trips and possibly short

holiday: the fact of being able to share these experiences is more important than the precise activity and its

cost.

1. It can be inferred that _____.

A. a week or more holiday is considered beyond many families' reach

B. children hardly ever need fashionable clothes and lots of toys

C. what a family should have is basic things that they must have

D. annual holidays were once considered necessary and vital

2. In the opinion of most parents, _____.

A. families can watch TV together in order to keep up their relationship

B. day trips or weekend breaks are enough for families to share experiences

C. their expectations should be increased in the face of economic difficulties

D. a week's holiday is an essential minimum during the financial crisis

3. Which of the following is TRUE of the researchers from the DWP?

A. They confirm many families still need at least a week away on holiday each year.

B. They learn it is insignificant for a family to do things with each other regularly.

C. They want to know what parents really need in the face of economic difficulties.

D. They found spending on furniture or decorating the house was thought valuable.

4. We can conclude from the last paragraph _____.

A. being able to share experiences is important for families

B. a family needs at least a week away on holiday each year

C. a family home should have a comfortable area to watch TV

D. going on outings and overnight trips is wasting time for families

5. What does the author mainly discuss in the text?

A. Cycling is very important for children's health.

B. Family holidays once a year have become a luxury.

C. It is vital for parents to eat together with children.

D. Parents are concerned with children’s future.

单项选择题 B型题