问题 阅读理解

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小题1:The purpose of the advertisement is _______.

A.to help parents with their daily life

B.to attract more subscribers

C.to collect more money for charity

D.to introduce a new product小题2:What benefit can the readers possibly get according to the ad?

A.Only $12 is to be paid for 24 issues of the magazine.

B.Readers can get a free offer of the magazine any time of the year.

C.Readers from all over the world can enjoy the free offer.

D.Readers can communicate face to face with child experts on the Internet.小题3:A reader subscribed PARENTS 3 months ago, but now he finds the magazine dissatisfying. What can he do?

A.He can cancel without getting his money back.

B.He can cancel after answering a series of questions.

C.He can email them to access his bank account to get all his money back.

D.He can cancel and get all his money back without answering any questions.

答案

小题1:B

小题2:A

小题3:D

题目分析:本文是一则订阅杂志PARENTS的广告,广告介绍了杂志的内容,订阅杂志可以享受的优惠,和订阅的方式,目的是为了吸引订户的.

小题1:写作目的题。首先应明确本文是一则订制杂志的广告,是为了吸引订户的.选B

小题2:细节题:从第一段的句子:Get a FREE YEAR! Order NOW and get a FREE YEAR of Parents® magazine! That’s 2 full years (24 issues) for the regular 1-year rate - just $12. 可知这个杂志的优惠是订阅两年的杂志只要一年的钱--$12,选A

小题3:细节题:从文章的句子:You must be pleased, or you may cancel any time during the life of your subscription (订阅) and get all your money back ─ no questions asked.可知如果订阅后,不满意,可以无条件退款,选D

问答题

甲股份有限公司为工业企业,该公司2007年有关资料如下:

(1)资产、负债类部分账户年初、年末余额和本年发生额如下:(单位:万元)

(2)损益类部分账户本年发生额如下(单位:万元);

(3)其他有关资料如下:

①交易性金融资产的取得及出售均以现金结算,且交易性金融资产均不属于现金等价物。

②“制造费用”及“生产成本”科目借方发生额含工资及福利费1000万元、折旧费180万元,不含其他摊入的费用。

③“固定资产”科目借方发生额为现金购入的固定资产400万元:“在建工程”科目借方发生额含用现金支付的资本化利息费用30万元,以及用现金支付的出包工程款270万元。

①应付职工薪酬均为生产经营人员的工资及福利费。

⑤“应交税费——应交增值税”科目借方发生额含增值税进项税额340万元、已交税金310万元、转出未交增值税:200万元,贷方发生额为销售商品发生的销项税额850万元;“应交税费——未交增值税”科目借方发生额为交纳的增值税180万元;“其他应交款”科目借方发生额为交纳的教育费附加。

⑥“营业费用”及“管理费用”科目借方发生额含工资及福利费200万元、离退休人员费80万元、计提坏账准备3万元、折旧费20万元、房产税和印花税30万元以及用现金支付的其他费用467万元。

⑦“财务费用”科目借方发生额含票据贴现利息5万元(属于不附追索权的票据贴现)以及用现金支付的其他利息。

⑧“投资收益”科目贷方发生额含出售股票获得的投资收益20万元以及收到的现金股利。

⑨“营业外支出”科目借方发生额为出售固定资产发生的净损失20万元(出售固定资产的原价 1000万元、累计折旧800万元,支付的清理费用30万元,收到的价款210万元)

⑩假定该公司本期未发生其他交易或事项。要求:

(1)填列该公司资产负债表下列项目的年初数和年末数:应收账款、应付账款、预付账款、预收账款、存货;

(2)计算下列指标:销售商品、提供劳务收到的现金、购买商品、接受劳务支付的现金、支付给职工以及为职工支付的现金、支付的其他与经营活动有关的现金、收回投资所收到的现金、取得投资收益所收到的现金、处置固定资产所收到的现金净额、购建固定资产所支付的现金、投资所支付的现金、取得借款所收到的现金偿还债务所支付的现金、偿还利息所支付的现金。

单项选择题