2014年1月1日，甲公司与乙公司签订一项建造合同。合同约定：甲公_爱下问搜题

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问题多项选择题

2014年1月1日，甲公司与乙公司签订一项建造合同。合同约定：甲公司为乙公司建设一条高速公路，合同总价款80000万元；工期为2年。与上述建造合同相关的资料如下：（1）工程于2014年1月10日开工建设，预计总成本68000万元。至2014年12月31日，工程实际发生成本45000万元，由于材料价格上涨等因素预计还将发生工程成本45000万元；（2）2014年10月6日，经商议，乙公司书面同意追加合同价款2000万元。（3）2015年9月6日，工程完工并交付乙公司使用。至工程完工日，累计实际发生成本89000万元；（4）2015年11月12日，收到乙公司支付的合同奖励款400万元。同日，出售剩余物资产生收益250万元。假定建造合同的结果能够可靠估计，甲公司按累计实际发生的合同成本占合同预计总成本的比例确定其完工进度。下列各项关于甲公司2014年度和2015年度利润表列示的表述中，正确的有（）。

A.2014年度营业收入41000万元

B.2014年度营业成本45000万元

C.2015年度营业收入41400万元

D.2015年度营业成本43750万元

E.2014年度资产减值损失4000万元

答案

参考答案：A, B, C, E

解析：2014年度完工百分比=45000÷（45000+45000）×100%=50%，而合同总收入为82000万元，2014年应确认的营业收入=82000×50%=41000（万元），营业成本为45000万元.选项A和B正确；2015年度确认的营业收入=82400-41000=41400（万元），营业成本=89000-250-45000-4000=39750（万元），选项C正确，选项D不正确；2014年度应确认的资产减值损失=（90000-82000）×（1-50%）=4000（万元），选项E正确。

填空题

一水平抛出的小球落到一倾角为θ的斜面上时，其速度方向与斜面垂直，运动轨迹如图中虚线所示，小球在竖直方向下落的距离与在水平方向通过的距离之比为_________。

填空题

For more than two centuries, American’s colleges and universities have been the backbone of the country’s progress. They have educated the technical, managerial, (1) and provided generation after generation of national leaders. Today educators from around the globe are turning to U. S. institutions of higher learning (2) . They are apt to find many reasons for the excellence of American universities, but (3) stand out as watersheds:
Education (4) : In 1862 Congress enacted the Land-Grant College Act, which essentially extended the opportunity of higher education (5) , including such disenfranchised groups as women and minorities. Each state was permitted to sell large tracts of (6) and use the proceeds to endow at least one public college.
(7) : Over the years, the decentralization and diversity of the America’s colleges and universities have promoted competition for students and resources. Competitive pressure first arose (8) . The academy’s impact really grew after World War II, when (9) commissioned by President Roosevelt argued that it was the federal government’s responsibility to (10) for basic research. Instead of being centralized in government laboratories, scientific research (11) in American universities and generated increasing investment. It also gave graduate students research opportunities and helped (12) far and wide, to the benefit of industry, medicine and society as a whole.
(13) : The end of the World War II saw passage of the Servicemen’s Readjustment Act of 1944. The law, which provided for (14) for returning veterans, made an already democratic higher-education system accessible in ways that were (15) in Europe, opening the doors of the best universities to men and women who had (16) of going to college.
(17) : The creation of federal loan guarantees and subsidy programs, as well as outright grants for college students brought (18) to higher education and further helped to democratize access. Since its founding (19) , the Federal Family Education Loan Program has funded more than 74 million student loans worth more than (20) .