问题 阅读理解

The findings of a new survey have American professors talking about the good old days—when A's were a lot tougher to earn.

Sites like RateMyProfessors.com make it easy for students to find a class taught by a professor who is known as an "easy grader".A recent survey by Kaplan Test Prep found that 46 percent of the more than 1,200 students polled admitted to using the site for just such a purpose.

"Our research shows that many of today's college students are looking at multiple factors when picking out courses: overall teacher quality that will result in a good learning experience, but also instructors who don't like to award a lot of C's and D's," said Jeff Olson, vice president of research at Kaplan Test Prep.

"While it makes sense that students would choose kinder graders, it also helps explain the recent popularity of grade inflation(膨胀)."

Grade inflation is seen by many professors as poisoning the learning environment.Some, like former Duke University professor Stuart Rojstaczer, are righting it head-on.

On his website, Gradelnflation.com, he releases an annual list of schools where grade inflation is the worst.

This year, he decided to name the schools where grades were inflated the least.He praised, for example, Princeton University, as well as Purdue University, where the average GPA has remained around 2.8 for over 30 years.

"Purdue doesn't even seem to know that grade inflation exists in the US," Rojstaczer says."Ignorance is bliss(极大的幸福)."

68.From the passage we may know that Kaplan Test Prep is most probably _____

A.an institute             B.a professor 

C.a vice president        D.a course

69.Grade inflation is spreading because _____.

A.it's poisoning the learning environment

B.instructors intend to improve their overall teaching quality

C.many instructors adapt to the students' expectations

D.students get easy access to sites like RateMyProfessors.com

70.The passage suggests that _____.

A.universities will employ hard graders

B.if we want to be happy, we should be ignorant

C.A's are becoming easy to earn at most US universities

D.professors and instructors should give students higher grades

71.The writer tends to _____.

A.favor easy graders                B.see grade inflation as unavoidable

C.oppose Kaplan Test Prep         D.miss the days when A's were hard to earn

答案

68.A   69.C    70.C   71.D  

填空题
问答题

甲上市公司为增值税一般纳税人,适用的增值税税率为17%。原材料和库存商品均按实际成本核算,商品售价不含增值税,其销售成本随销售同时结转。
其他有关资料如下:
资料1:2011年1月1日资产负债表(简表)资料如下:

资产负债表(简表)


编制单位:甲上市公司 2011年12月31日 金额单位:万元
资 产 期末余额 年初余额 负债和所有者权益 期末余额 年初余额
货币资金 195.7 500 短期借款 100 100
交易性金融资产 150 80 应付账款 217 150
应收票据 20 20 应付票据 50 50
应收账款 243.6 200 预收款项 0 50
预付款项 O 50 应付职工薪酬 31 10
存货 582 550 应交税费 56.3 40
应收股利 12.5 0 应付利息 54 50
应付股利 50 0
流动资产合汁 1203.8 1400 流动负债合计 558.3 450
长期股权投资 317.5 300
固定资产 1800 2000 长期借款 210 200
开发支出 40 0 负债总计 768.3 650
在建工程 205 200 实收资本 2400 2400
资本公积 5 0
无形资产 90 100 盈余公积 145 100
长期待摊费用 40 50 未分配利润 378 900
非流动资产合计 2492.5 2650
资产总计 3696.3 4050 负债和所有者权益总计 3696.3 4050
资料2:2011年甲公司发生如下交易或事项:
(1)1月2日支付上年末职工薪酬10万元。
(2)1月5日支付上年末应交所得税40万元。
(3)5月1日,购入A上市公司股票10万股,作为交易性金融资产进行核算,支付价款200万元,另支付交易费用1万元,支付价款中包含已宣告但尚未发放的现金股利(0.5元/股),款项通过银行转账支付。
(4)5月20日,收到A上市公司股票价款中包含的股利。
(5)6月1日,随同商品销售单独计价的包装物的成本为8万元,销售价格为10万元,增值税税额为1.7万元,款项已经存入银行。
(6)6月30日,收到上年以预付款方式购买的原材料,价款为100万元,增值税专用发票上注明的增值税税额为17万元,剩余款项至年末尚未支付。
(7)7月1日,上年预收A公司的账款,本期发出商品,价款为80万元,增值税税额为13.6万元,该批货物的成本为60万元,至年末余额尚未收厂收回。
(8)7月1日,公司董事会决定投入研发新产品的专利技术,至8月1日,共投入人工费用30万元,至8月1日开始正式进入开发阶段(符合资本化条件),截止12月31日,实际支付人工费用40万元,该项专利技术尚未开发完成。
(9)对C公司的长期股权投资采用权益法核算,其投资占C公司表决权股份的25%,2011年C公司实现净利润100万元,除净资产之外所有者权益的其他变动为20万元,分配现金股利50万元,用盈余公积转增资本40万元。
(10)12月31日,计提管理用固定资产折旧200万元,无形资产摊销10万元。
(11)长期摊销费用为经营租入固定资产发生的改良支出,摊销期限为5年,该项经营租入的固定资产为销售部门使用,本期摊销金额10万元。
(12)12月31日计算并确认短期借款利息4万元。
(13)12月31日分配职工薪酬,其中企业行政管理人员工资26万元,在建工程人员工资5万元,该工程本年末尚未完工。
(14)期末计算并确认应交城市维护建设税3万元,教育费附加2万元,应交的房产税3万元,应交所得税50万元。
(15)持有的所有作为交易性金融资产的股票,期末公允价值的合计为150万元。
(16)计提一次还本付息长期借款利息10万元,该项长期借款用于日常经营活动。
要求:

编制甲上市公司2011年度上述交易或事项的会计分录(不需编制各损益类科目结转本年利润以及利润分配的有关会计分录);