问题 单项选择题

现金流量表中“购买商品支付的现金”项目的金额62万元,本年应付账款净增加额20万元(不含税),应付票据净减少额为40万元(不含税),存货净减少额5万元,本年基本生产车间提取固定资产折旧6万元,发生的工资费用12万元。则利润表中“主营业务成本”项目的金额为( ).

A.62万元

B.75万元

C.80万元

D.60万元

答案

参考答案:B

解析: 本期购买商品、接受劳务付现=本期主营业务成本-本期存货减少5万元+本期应付票据减少40万元-本期应付账款增加30万元 -本期销售产品成本和期末存货中产品成本中所包含的不属于购买商品、接受劳务支付现金的费用(如工资费用、职工福利费和制造费用中除材料以外的其他费用)18万元=62万元,所以,利润表中“主营业务成本”项目的金额为75万元。

阅读理解

Having returned from her round trip (往返旅程), the angry woman stood outside the ticket office of the station. “The railway owes (应给予) me£12,” she said to Harry Jenks, the young man working at the office, “you sold me a ticket for May 22nd, but there was no ship from Jersey that night. So my daughter and I had to stay in a hotel. It cost me £12.”

Harry was worried. He remembered selling the woman a return ticket. “Come into the office, madam,” he said politely, “I’ll just check the Jersey timetable for May 22nd.”

The woman and her little girl followed him inside. She was quite right, as Harry soon discovered. There was no sailing on May 22nd. How could he have made such a careless mistake? He shouldn’t have sold her a ticket for that day. Wondering what to do, he smiled at the child. “You look sunburnt,” he said to her. “Did you have a nice holiday in Jersey?”

“Yes,” She answered, shyly. “The beach was lovely. And I can swim too!”

“That’s fine,” said Harry. “My little girl can’t swim a bit yet. Of course, she’s only three…”

“I’m four,” the child said proudly. “I’ll be four and a half.” Harry turned to the mother. “I remember your ticket, madam,” he said. “But you didn’t get one for your daughter, did you?”

“Err, well…” the woman looked at the child. “I mean… she hasn’t started school yet. She’s only four.”

“A four-year-old child must have a ticket, madam. A child’s return ticket to Jersey costs… let me see…£13.50. So if the railway pays your hotel, you will owe £1.50. The law is the law, but since the fault was mine…”

The woman stood up, took the child’s hand and left the office.

小题1:The woman was angry because__________.

A.she couldn’t use the ticket for her round trip

B.she had to return home a day earlier than she had planned

C.she spent more money than she had expected

D.Harry had sold her a ticket to Jersey where there was no sailing小题2:Harry started talking to the little girl__________.

A.because he was in difficulty and did not know what to do

B.because he had a little girl about the same age as this girl

C.because he wanted to be friendly to the little girl who looked so nice

D.when he suddenly realized that he could find a way out from the little girl小题3:The woman left the office without saying anything because__________.

A.she wanted to go home and get money for the child’s ticket

B.she was so angry that she didn’t want to have anything more to do with the young man

C.she was moved by Harry’s kindness

D.she knew she would have to pay the railway if she insisted

选择题