问题 阅读理解


Head of Research
Satary: & 55.271
We are looking for a Head of Research to manage the CWU research Department and information Centre. You would be required to excrcise control of all researchers work of the depertment and manage a team of three researchers and four support staff.
The person appointed would be expected to carry out research work of a strategic nature across the range of businesses in which the CWU has or seeks membership and to contribute to the strategic thinking and direction of the union as a whole.
You will need: proven line management skills, especially in managing and motivating a team; good research skills, holding a good degree in a related subject or other similar experience; a high level of mathematical and calculating skills; the ability to produce high quality work under pressure; a commitment to and knowledge of the trade union movement and social demotic  politics; and knowledge and/or experience of the postal and/or telecommunications industry。
To apply :please request an application pack by emailing hr@ cwu.org or by telephoning HR (Human Resources ) on 020 8970 7482. When applying please stay your source.
Closing Date for Applications:4th August 2010
Anticipated interview date:17th August 2010
No agencies please
 
1.In which column of a newspaper could we find this advertisement?
A.Arts.                  B.Sales.                 C.Jobs.           D.News.
2.One of the duties of the person to be appointed is_________.
A.taking charge of research work
B.seeking membership for the trade union
C.mannaging a team of three or four members
D.runing a telecommunications company
3.If you apply for this position, you can do all EXCEPT_________
A.ask an agency for an application form
B.dial 020 8971 7482 for more information
C.email hr@ cwu.org for an application pack
D.send in your application before 4th August 2010
4.Which of the following applieans is most likely to be employed?
A.A school teacher with a master’s degree.
B.A university graduate majoring in computer science.
C.A director from a research center with a master’s degree.
D.A clerk from the telecommunications company
答案

小题1:C

小题2:A

小题3:A

小题4:C

单项选择题

甲公司于20×7年1月30日向乙公司购买原材料一批,2月1日开具一张出票日为2月1日、面值为234万元、期限为6个月的商业承兑汇票一张,并于当日转交给乙公司。至7月31日,甲公司因发生财务困难无款支付。8月10日,甲公司与乙公司达成如下债务重组协议:
甲公司以其生产的产品(适用增值税税率17%、消费税税率10%)一批和一项无形资产抵偿所欠债务134万元。在重组日,产品账面成本为45万元,计税价格(公允价值)为50万元,未计提减值准备;无形资产账面余额为60万元,累计摊销10万元,公允价值为50万元,适用营业税税率5%,未计提减值准备。同时乙公司豁免甲公司债务本金50万元,并将剩余债务延期至20×9年12月31日偿还,并从20×8年1月1日起按年利率2%计算利息。但如果甲公司20×8年起年实现利润总额超过100万元则年利率上升至4%。利息于债务结清时一并支付。不考虑债务重组过程中的其他相关税费。
乙公司至8月10日未对该项债权计提坏账准备。乙公司将收到的甲公司的产品作为库存商品管理(收到相应的增值税专用发票并通过税务机关的审核、认证);将收到的甲公司的无形资产作为无形资产管理,并估计其受益期间为50个月。
根据上述资料,回答下列问题:

假设甲公司20×8年实现利润总额80万元,20×9年实现利润总额120万元,则20×9年12月31日,甲公司与乙公司结清债务时,应( )

A.增加营业外收入1万元

B.增加资本公积1万元

C.减少营业外支出1万元

D.减少财务费用1万元

单项选择题