问题 单项选择题

2004年1月1日,甲建筑公司与客户签订承建一栋厂房的合同,合同规定2006年3月 31日完工;合同总金额为1800万元,预计合同总成本为1500万元。2004年12月31日,累计发生成本450万元,预计完成合同还需发生成本1050万元。2005年12月31日。累计发生成本1200万元,预计完成合同还需发生成本300万元。2006年3月31日工程完工,累计发生成本1450万元。假定甲建筑公司采用累计发生成本占预计合同总成本的比例确定完工进度,采用完工百分比法确认合同收入,不考虑其他因素。甲建筑公司2005年度对该合同应确认的合同收入为( )。

A.540万元

B.900万元

C.1200万元

D.1440万元

答案

参考答案:B

解析: 2004年确认收入金额=1800×450/(450+1050)=540(万元) 2005年应该确认收入=1800×1200/(1200+300)-540=900(万元)

选择题
阅读理解

Against the supposition(假设)that forest fires in Alaska, Canada and Siberia warm the climate, scientists have discovered that cooling may occur in areas where burnt trees allow more snow to mirror more sunlight into space.

This finding suggests that taking steps to prevent northern forest to limit the release of greenhouse gases may warm the climate in northern regions. Usually large fires destroyed forests in these areas over the past decade. Scientists predict that with climate warming, fires may occur more frequently over next several centuries as a result of a longer fire season. Sunlight taken in by the earth tends to cause warming, while heat mirrored back into space tends to cause cooling.

This is the first study to analyze all aspects of how northern fires influence climate. Earlier studies by other scientists have suggested that fire in northern regions speed up climate warming because greenhouse gases from burning trees and plants are released into the atmosphere and thus trap heat.

Scientists found that right after the fire, large amounts of greenhouse gases entered the atmosphere and caused warming. Ozone(臭氧)levels increased, and ash from the fire fell on far-off sea ice, darkening the surface and causing more radiation from the sun to be taken in. The following spring, however, the land within the area of the fire was brighter than before the fire, because fewer trees covered the ground. Snow on the ground mirrored more sunlight back into space, leading to cooling.

“We need to find out all possible ways to reduce the growth of greenhouse gases in the atmosphere.” Scientists tracked the change in amount of radiation entering and leaving the climate system as a result of the fire, and found a measurement closely related to the global air temperature. Typically, fire in northern regions occurs in the same area every 80 to 150 years. Scientists, however, found that when fire occurs more frequently, more radiation is lost from the earth and cooling results. Specifically, they determined when fire returns 20 years earlier than predicated, 0.5 watts per square meter of area burned are soaked up by the earth from greenhouse gases, but 0.9 watts per square meter will be sent back into space. The net effect is cooling. Watts are used to measure the rate at which energy is gained or lost from the earth.

小题1:According to the new findings, taking steps to prevent northern forest fires may _______.

   

A.result in a warming climate

B.cause the forest fires to occur more frequently

C.lead to a longer fire season

D.protect the forests and the environment there小题2: The following are all the immediate effects after a forest fire EXCEPT _________.

A.large amounts of greenhouse gases enter the atmosphere

B.the levels of ozone which is a type of oxygen increase

C.snow on the ground mirrors more sunlight back into space

D.ashes from the fire fall on the ice surface and take in more radiation from the sun小题3:Earlier studies about northern forest fires _________.

A.analyze all aspects of how northern fires influence climate

B.indicate that forest fires will pollute the atmosphere

C.suggest that people should take measures to protect environment

D.suggest that the fires will speed up climate warming小题4:The underlined part “soaked up” in the last paragraph most probably means ________.

A.released

B.absorbed

C.created

D.distributed小题5:From the passage we can draw a conclusion that forest fires in Alaska, Canada and Siberia may __________.

A.warm the climate as the supposition goes

B.allow more snow to reflect more sunlight into space and thus cool the climate

C.destroy large areas of forests and pollute the far-off sea ice

D.help to gain more energy rather than release more energy