问题 单项选择题

甲公司2012年发生的有关交易或事项如下:
(1)产品销售收入为1200万元;
(2)产品销售成本为600万元;
(3)支付广告费80万元;
(4)生产车间固定资产日常修理费30万元;
(5)处置固定资产净损失160万元:
(6)交易性金融资产公允价值下降60万元;
假定甲公司适用的所得税税率为25%。甲公司2012年度因上述交易或事项而确认的营业利润金额是( )万元。

A.490
B.430
C.520
D.500

答案

参考答案:B

解析: 甲公司2012年度因上述交易或事项而确认的营业利润金额=1200-600-80-30-60=430(万元)。

单项选择题 A1/A2型题
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     I can still remember when I met my best friend.She had just moved into the neighborhood and her
grandmother brought her down to__1__me.I hid behind my mother and she hid behind her grandmother,
__2__to look at each other.Soon we lost the__3__and started playing with each other.
     In the 7th grade,I first lost touch with her.She was__4__family problems and I deserted her to be with
the__5__people.None of my new friends liked her as much as I did because they knew she had__6__.
However,every summer we__7__always sit at each other's house and watch soap operas,and talk about
all the boys we liked.
     It was last year when I noticed the problem.I guess I was__8__devoted in high school to__9__she
needed someone there for her.Anyway,she made a new best friend and so did I.Then I didn't know why,
__10__she started cutting herself!
     She then was diagnosed(诊断) with clinical depression.At first,I was very__11__,but we still stayed in
__12__.I wanted to be there for her since her new best friend basically__13__her and people were calling
her__14__.
     Yesterday she came to me and said,"I never knew what a best friend was__15__you were the only
person that would stop me cutting.I__16__you so much,and you didn't even know you were__17__me."
     We both cried.And I guess a kind of__18__from my life so far is never to give up on your friends.Even
if they aren' t as cool as others,or people think they are crazy,they need__19__there.If you desert them,
you will only be__20__ yourself.
( )1.A.follow  
( )2.A.scared  
( )3.A.temper  
( )4.A.taking up
( )5.A.happier  
( )6.A.problems  
( )7.A.should  
( )8.A.much  
( )9.A.admit  
( )10.A.but  
( )11.A.calm  
( )12.A.place  
( )13.A.confused
( )14.A.crazy  
( )15.A.unless  
( )16.A.expect  
( )17.A.urging  
( )18.A.honour  
( )19.A.someone  
( )20.A.innocent            
B.meet            
B.annoyed        
B.interest        
B.getting through
B.cooler          
B.shortcomings    
B.could          
B.too            
B.accept          
B.for            
B.considerate    
B.touch          
B.bothered        
B.stubborn        
B.as              
B.influence      
B.blaming        
B.favour          
B.something      
B.successful      
C.join  
C.worried  
C.confidence  
C.going through
C.stronger  
C.partners  
C.would  
C.only  
C.consider  
C.or  
C.upset  
C.control  
C.reminded  
C.clumsy  
C.until  
C.appreciate  
C.helping  
C.pleasure  
C.anyone  
C.guilty  
D.support      
D.delighted    
D.shyness      
D.making up    
D.cleverer    
D.disabilities 
D.might        
D.just        
D.realize      
D.so           
D.helpful      
D.mood         
D.deserted     
D.stupid       
D.that        
D.demand      
D.hurting      
D.lesson       
D.everything   
D.reliable