问题 问答题

DL公司有关资料如下:
(1)2010年资产负债表和利润表如下:

资产负债表


编制单位:DL公司 2010年12月31日 单位:万元
资产 年末余额 年初余额 负债和股东权益 年末余额 年初余额
流动资产: 流动负债:
货币资金 5240 2000 短期借款 4800 3600
交易性金融资产 480 960 交易性金融负债 0 0
应收票据 640 880 应付票据 400 320
应收账款 31840 15920 应付账款 8000 8720
预付款项 1760 320 预收账款 800 320
应收股利 0 0 应付职工薪酬 160 80
应收利息 0 0 应交税费 400 320
其他应收款 960 1760 应付利息 960 1280
存货 9520 26080 应付股利 2240 800
一年内到期的非流动资产 6160 880 其他应付款 1120 1040
其他流动资产 640 0 预计负债 160 320
流动资产合计 57240 48800 一年内到期的非流动负债 4000 0
其他流动负债 240 400
流动负债合计 23280 17200
非流动资产: 非流动负债:
可供出售金融资产 0 3600 长期借款 36000 20000
持有至到期投资 0 0 应付债券 19920 20800
长期股权投资 2400 0 长期应付款 4000 4800
长期应收款 0 0 专项应付款 0 0
固定资产 99040 76400 递延所得税负债 0 0
在建工程 1440 2800 其他非流动负债 0 1200
固定资产清理 0 960 非流动负债合计 59920 46800
无形资产 480 640 负债合计 83200 64000
开发支出 0 0 股东权益:
商誉 0 0 股本 8000 8000
长期待摊费用 400 1200 资本公积 800 800
递延所得税资产 0 0 盈余公积 8000 3200
其他非流动资产 240 0 未分配利润 61240 58400
非流动资产合计 104000 85600 减:库存股 0 0
股东权益合计 78040 70400
资产总计 161 240 134 400 负债和股东权益总计 161240 134400

利润表

                     编制单位:DL公司2010年度单位:万元
项目 本年金额 上年金额
一、营业收入 240000 228000
减:营业成本 211520 200240
营业税金及附加 2240 2240
销售费用 1760 1600
管理费用 3680 3200
财务费用 8800 7680
资产减值损失 0 0
加:公允价值变动收益 0 0
投资收益 480 0
二、营业利润 12480 13040
加:营业外收入 3600 5760
减:营业外支出 80 0
三、利润总额 16000 18800
减:所得税费用 3880 6000
四、净利润 12120 12800
(2)资产负债表中的“在建工程”不符合主业规定。
(3)2010年研究与开发费用为900万元,且全部费用化;2010年利息支出为800万元;2010年对外转让闲置设备税前收益为200万元。
(4)该公司权益乘数为2,权益资本成本率为14%,税前债务资本成本率为8%,所得税税率为25%。
要求:

计算DL公司2010年的税后净营业利润;

答案

参考答案:税后净营业利润=净利润+(利息支出+研究开发费用调整项-非经常性收益调整项×50%)×(1-25%)
=12120+[800+900-(3600-80)×50%]×(1-25%)
=12075(万元)

阅读理解

阅读理解。

     This August has seen athletes doing their sweaty part in the "Good Luck Beijing" sports events.

Some foreign athletes have commented on the passion of Chinese spectators (观众).

     Not all the spectators, however, came out looking exactly good. Girls holding umbrellas on beach

volleyball stands. Spectators crying sharply during the hockey matches. These can be unintended disturb.

To avoid them, we'd keep in mind some special manners:

     Beach volleyball

     1. Dress down for beach volleyball. It's also a good time to show off your colorful top and sexy

shorts.

     2. Use protective cream for your skin. Wear sunglasses and bring something to drink. But don't carry

something that blocks others' view.

     3. Look all you want at the body shapes around you, but save some attention for the players' skills.

     Archery & shooting

     1. Sit at the back or on either side of the field. For safety's sake, do not risk out of there.

     2. Above all, keep quiet during the match. Put your cellphone on vibrate or turn it off.

     3. Do not use the flash on your camera, because it can disturb the athletes.

     4. When the athletes are aiming at the target, keep your voice down.

     Baseball, basketball & football

     1. Drinks in glass bottles or cans are not allowed.

     2. Don't bring a whistle. Referees use them and you can puzzle the players.

     3. Players can be tense when taking a shot. Keep the cheering down at critical moments. Do not

use the camera flash.

     4. If you easily get nervous, bring some snacks. Keep your mouth moving to calm you down.

     Cycling & marathon

     1. Spectators should keep off the track. Control your pets.

     2. Cyclists or runners might look tired, sweaty and thirsty, but, do not hand them a bottle of water,

a cool towel or anything else. Any help from spectators can disqualify (剥夺资格)an athlete.

     3. Again, if a cyclist or runner falls, do not rush over to help. The best thing to do is to contact

medical personnel.

1. When watching beach volleyball matches, you should not ______.

A. bring anything to drink

B. use an umbrella on stands

C. wear sunglasses

D. look at the body shapes

2. You'd better not ______.

A. eat anything when watching matches

B. use camera flash when watching cycling

C. shout loudly when watching archery

D. stay where you sit when watching shooting

3. If you go to watch marathon, you can not _______.

A. bring your pets

B. give athletes something to drink

C. cry sharply

D. ask medical personnel to help athletes

4. The passage mainly tells us ______.

A. how spectators disturb athletes

B. how spectators help athletes

C. dos and don'ts while watching matches

D. some rules for sports events

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