问题 单项选择题

(四)甲公司为综合性百货公司,从2010年起向办理甲公司购物卡且累计消费额达到1万元以上的客户授予奖励积分,客户可以使用奖励积分(每一奖励积分的公允价值为0.01元)购买甲公司经营的任何一种商品:奖励积分自授予之日起3年内有效,过期作废;甲公司采用先进先出法确定客户购买商品时使用的奖肋积分。2010、2011年度发生的业务资料如下:
(1) 2010年度,甲公司销售各类商品共计500万元(不包括客户使用奖励积分购买的商品,下同),授予客户奖励积分共计500万分,客户当年使用奖励积分共计250万分。2010年末,甲公司估计2010年度授予的奖励积分将有70%被使用。
(2) 2011年度,甲公司销售各类商品共计1000万元,授予客户奖励积分共计1000万分,客户使用奖励积分1000万分。2011年末,甲公司估计2011年度授予的奖励积分将有90%被使用。

甲公司2010年因上述交易或事项而确认收入的金额为( )。

A.500万元

B.495万元

C.498.57万元

D.497.5万元

答案

参考答案:C

解析: 甲公司2010年因上述交易或事项而确认的收入的金额=500-500×0.01+500×0.01×250/(500×70%)=498.57(万元)。

问答题
单项选择题

Passage Three

The age at which young children begin to make moral discriminations about harmful actions committed against themselves or others has been the focus of recent research into the moral development of children. Until recently, child psychologists supported pioneer developmentalist Jean Piaget in his hypothesis that because of their immaturity, children under age seven do not take into account the intentions of a person committing accidental or deliberate harm, but rather simply assign punishment for transgressions on the basis of the magnitude of the negative consequences causeD. According to Piaget, children under age seven occupy the first stage of moral development, which is characterized by moral absolutism (rules made by authorities must be obeyed) and imminent justice (if rules are broken, punishment will be meted out). Until young children mature, their moral judgments are based entirely on the effect rather than the cause of a transgression. However, in recent research, Keasey found that six-year-old children not only distinguish between accidental and intentional harm, but also judge intentional harm as naughtier, regardless of the amount of damage produced. Both of these findings seem to indicate that children, at an earlier age than Piaget claimed, advance into the second stage of moral development, moral autonomy, in which they accept social rules but view them as more arbitrary than do children in the first stage.

Keasey’s research raises two key questions for developmental psychologists about children under age seven: do they recognize justifications for harmful actions, and do they make distinctions between harmfulacts that are preventable and those acts that have unforeseen harmful consequences Studies indicate that justifications excusing harmful actions might include public duty, serf-defense, and provocation. For example, Nesdale and Rule concluded that children were capable of considering whether or not an aggressor’s action was justified by public duty: five year olds reacted very differently to "Bonnie wrecks Arm’s pretend house" depending on whether Bonnie did it "so somebody won’t fall over it" or because Bonnie wanted "to make Ann feel bad". Thus, a child of five begins to understand that certain harmful actions, though intentional, can be justified; the constraints of moral absolutism no longer solely guide their judgments.

Psychologists have determined that during kindergarten children learn to make subtle distinctions involving harm. Darley observed that among acts involving unintentional harm, six-year-old children just entering kindergarten could not differentiate between foreseeable, and thus preventable, harm and unforeseeable harm for which the perpetrator cannot be blamed. Seven months later, however, Darley found that these same children could make both distinctions, thus demonstrating that they had become morally autonomous.

According to the passage, Piaget and Keasey would not have agreed on which of the following points ?()

A.The kinds of excuses children give for harmful acts they commit

B.The age at which children begin to discriminate between intentional and unintentional harm

C.The intentions children have in perpetrating harm

D.The circumstances under which children punish harmful acts