问题 问答题

某公司本年度的税后利润为1500万元,在预算年度内,公司计划投资A项目,A项目所需资金为1000万元。公司确定的目标资金结构为自有资金占60%,借入资金占40%。该公司采用剩余股利政策。法定盈余公积金和法定公益金的提取比例分别为10%和5%。
要求:
(1) 投资A项目所需的自有资金数额。
(2) 确定本年度最多可向投资者分配的利润。

答案

参考答案:
(1) 所需的自有资金数额=1000×60%=600(万元)
(2) 法定盈余公积金和法定公益金的提取金额:1500×15%=225(万元)
注意:投资所需的自有资金600万元,意味着包括法定盈余公积金、法定公益金的提取金额225万元和未分配利润375(600-225)万元当年要留下来,以满足目标资金结构的要求,其余可以派发股利。
本年度最多可向投资者分配的利润=1500-600=900(万元)。

解析: 本题的主要考核点是第九章剩余股利分配政策。

完形填空

阅读下面的短文,然后按照要求写一篇150词左右的英语短文。

A long time ago, there was a huge apple tree. A little boy loved to come and lay around it every day. They loved to play together.

As time went by, the boy had grown up and no longer played around it. One day, he came back and the tree excitedly invited him to play. But the boy said he needed money to buy toys. “Sorry, but I have no money, but you can pick all my apples and sell them,” said the tree. The boy did as told and left happily but never came back .The tree was sad.

Many years passed, the boy returned and told him he had to make money to build a house for his family. The tree happily offered his branches for his house. With the branches, he boy left satisfied. The tree was again lonely and sad.

Then one hot summer day, the tree was delighted to see the boy back again. “Come and play with me!” the tree said. “I am sad and getting old. I want to go sailing to relax myself. Can you give me a boat?” “Use my trunk to build your boat.”  The boy cut the tree trunk and went sailing but never showed up for a long time. The tree was happy, but it was not true.

Finally, the boy returned after he left for so many years. “Sorry, my boy. But I don’t have anything for you anymore. No more apples for you.” the tree said with tears.

The boy replied that he was too old and needed nothing “Good! Old tree root is the best place to lean on and rest. Come, Come sit down with me and rest.” The boy sat down and the tree was glad and smiled with tears...

[写作内容]

1.以约30个词概括上述寓言故事的要点;

2.以约120个词,写出以下内容:

(1)故事的寓意及读后感;

(2)假如你是故事中的那个男孩,你会怎样做?

[写作要求]

1.可以使用实例来支持你的论点,也可以参照阅读材料的内容论述,但不得直接引用原文中的句子;

2.作文中不能出现真实姓名和学校名称。

[评分标准]

概括准确,语言规范,内容合适,篇章连贯。

(来源于中山市2009届5月高考调研试卷)

单项选择题 B1型题