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问题 多项选择题

《国务院关于进一步加强企业安全生产工作的通知》中提出的安全生产的重点行业领域包括（）。

A.矿山 

B.建筑施工 

C.民用爆炸物品 

D.冶金

答案

参考答案：A, B, C, D

单项选择题

张先生家庭年税后工作收入10万元，年家庭生活支出6万元，无社保。张先生计划两年后购现值80万元的房子，首付三成，余下的靠20年贷款解决。现有投资资产20万元，其中国债占20%，基金占80%。定期寿险保额30万元，年缴保费2500元。房价成长率10%，国债的收益率5%，基金收益率10%(答案均取最接近值)。

张先生以现有的20万元资产准备购房首付款，则这20万元资产累积到购房时点( )。

A．不足以支付首付款，差额为0.24万元

B．不足以支付首付款，差额为5.28万元

C．足以支付首付款，余额为6.32万元

D．足以支付首付款，余额为11.36万元
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单项选择题

A businessman must keep records of the money he takes in and the money he spends. The work of keeping such records is called bookkeeping. The work of deciding how the records should be set up is called accounting. An accountant also finds out, by studying the records, whether or not a business is doing well. The accountant must know many things about the business.

Suppose a man owns a small clothing store, he keeps records that show that he spent money for newspaper advertising and for suits, shirts, shoes, and neckties to sell to his customers. He had to pay a young man to help him in the store. He also paid rent and had other expenses.

At the end of the year, he must take an inventory. That is, he counts how many pieces of clothing he has on hand. Then he must find out exactly how many he sold, how much money he took in, and how much money he spent in running the business. If he took in more than he spent, he made a profit for the year. If he spent more than he took in, he suffered a loss. He depends on his store accounting records to get all this information.The owner of a small clothing store can keep records without much trouble. But a big oil company or a big bank has many difficult accounting problems. The company must know how much money is to be paid by its debtors and how much it owes other companies for supplies. It must know how much it has lost in depreciation, or wear and tear of its equipment. All of this information must be kept in the company’s accounts. Big companies employ many accountants.After a company’s accountants finish their yearly count, their work must be officially examined. Experts from outside company double-check the records to be sure the accounts are correct.

A small store owner can usually keep records（）

A. with difficulty

B. easily

C. without any help

D. without working
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