问题 问答题

加达公司2011年年初利润分配-未分配利润借方余额370,000元(系上年度亏损),至12月初全年累计利润总额5,000,000元,其中包括国库债券利息收入50,000元。12月份有关损益类账户的发生额如下:主营业务收入1,020,000元,主营业务成本600,000元,销售费用10,000元,营业税金及附加14000元,其他业务收入40,000元,营业外收入500元,其他业务成本3,000元,营业外支出20,000元(其中非公益性捐赠支出10,000元),管理费用5,000元,财务费用1,500元,投资收益23000元(其中20,000元为购买国库债券利息所得)所得税税率为25%。

编制该企业按法定程序的10%计提法定盈余公积分录;(2分)

答案

参考答案:借:利润分配-提取法定盈余公积 381000 贷:盈余公积-法定盈余公积 381000(2分)

阅读理解

U.S. first lady Michelle Obama arrived in Beijing on Thursday evening, the official Xinhua news agency said, beginning a hotly anticipated week-long trip during which she will promote education and cultural ties.

Obama, a Harvard-educated lawyer, is expected to spend Friday with China's charismatic first lady, Peng Liyuan, who is admired at home as both a glamorous songstress and fashion icon.

Besides Beijing, Obama will visit the western historic city of Xi'an and the southern city of Chengdu, where she will visit a panda preserve. Obama's two daughters are accompanying her, as well as her mother. She also plans to visit American and Chinese students to promote education and cultural exchanges, and visit historical landmarks like the Great Wall of China.

Foreign Ministry spokesman Hong Lei said the visit would help deepen ties between the world's two largest economies. "We believe that this visit will play an important role in increasing mutual understanding between the two countries and expanding friendship." Hong told reporters ahead of Obama's arrival.

News of Obama's arrival spread fast on Sina Weibo, where users speculated on what the trip would bring - as well as what Obama would wear and eat. "Two intellectual women playing the game of great power politics - how beautiful." wrote one user.

小题1:The underlined word “charismatic” in Paragraph 2 probably means _____.

A.smart

B.serious

C.charming

D.kindhearted小题2:From this passage we know that U.S. first lady Michelle Obama _____

A.is a Harvard-educated lawyer

B.will visit China alone

C.arrived in Beijing on Friday evening

D.will promote laws and cultural exchanges.小题3:According to the passage, which of the following is NOT true?

A.Michelle Obama will visit the western historic city of Xi'an and the southern city of Chengdu.

B.Sina Weibo users didn’t care about what the trip would bring.

C.Michelle Obama is expected to spend Friday with China's first lady, Peng Liyuan.

D.The U.S. first lady Michelle Obama will visit historical landmarks like the Great Wall of China.小题4:In which part of a magazine can we probably read this passage?

A.Entertainment.

B.Education.

C.Culture.

D.News.小题5:According to the Foreign Ministry spokesman,which of the following is NOT true?

A.The visit would help deepen ties between the world's two largest economies.

B.The visit will play an important role in increasing mutual understanding between the two countries.

C.The visit will promote education and cultural exchanges.

D.The visit will expand mutual friendship between the two countries.

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