下列项目中，会影响企业营业利润的有( )。
A．盘盈的固定资产
B．权益法下被投资单位实现利润
C．为管理人员缴纳商业保险
D．有确凿证据表明存在某金融机构的款项无法收回
E．无法查明原因的现金短缺
参考答案：B,C,D
解析： 选项A，固定资产盘盈作为前期差错处理，影响期初留存收益，不影响当期营业利润；选项E，应计入营业外支出，不影响营业利润。
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| This was the moming when Jeremy,14-year-old,was to begin his duck shooting. He had 1 the whole idea ever since his father had bought him 2 and had promised him a 3 to his island. But he loved his father and wanted to 4 him. They came to the beach. To 5 the sense of fear,he took a 6 0f his father. Then he put the camera aside and picked up the gun. His father said happily,"I've been 7 a long time for this day. I'll let you 8 . "He leaned(屈身) forward,eyes narrowed. "There is a small flight(飞翔的一群) now. Keep your head down;I'll give you the 9 ." Jeremy's heart was beating 10 " No,don't let me come,please ! " But they came,closer,closer…" Now,take him!"cried his father. Jeremy felt his body 11 . He stood up, leaned in to the gun the 12 his father taught him. In the same distance(时刻 ) ,the ducks saw the gunners and flared (突然飞去) wildly. For a second he hung there balanced 13 life and death. There was no sound. Jeremy stood 14 , seizing the gun. " What happened? 15 didn't you shoot?"his father said in a controlled voice. The boy didn't answer. His lips were trembling(发抖). "Because they were so 16 ,"he said and burst into tears. He sat down, face buried in his hands and wept(哭泣). All 17 of pleasing his father was gone. He had his chance and he had 18 . For a moment his father was 19 . And then he said,"Let's try again. "Jeremy didn't 20 his hands. "It's no use,I can't. " "Hurry,you'll miss him. Here! "Cold metal touched Jeremy. He 21 up, unbelieving. His father was handing the camera to him,and said softly," Quick ! "Jeremy stood up and pressed his shutter release(快门) button in a flash. "I got him ! " His face was bright. Jeremy saw that there was no disappointment in his father's eyes, 22 pride and love. "I'll always love shooting. But that doesn't mean you 23 . Sometimes it takes as much 24 not to do a thing as to do it," he paused."I think you could teach me how to operate that 25 . " | ||||
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