问题 问答题

[说明]
现有一个事务集T1,T2,T3,T4,其中这4个事务在运行过程中需要读写表X、Y和Z。设Ti对x的读操作记作TiR(X),Ti对X的写操作记作TiW(X)。
事务对XYZ的访问情况如下:
T1:TIR(X)
T2:T2R(Y),T2W(X)
T3:T3W(Y),T3W(X),T3W(Z)
T4:T4R(Z),T4W(X)

试述事务并发调度的正确性准则及其内容。

答案

参考答案:事务的可串行化调度。多个事务的并发执行是正确的,当且仅当其结果与按某一次序串行执行它们时的结果相同。

单项选择题

东方股份有限公司(以下简称东方公司)为上市公司,适用的增值税税率为17%,适用的所得税税率为33%。公司采用递延法进行所得税会计处理,采用表结法编制会计报表。该公司2003年11月30日有关账户余额如下:
                                               单位:元

科 目借方余额货方余额
应收账款3800000
坏账准备10650
存货1500000
其中:甲商品1000000
乙商品500000
存货跌价准备300000
其中:甲商品200000
乙商品100000
短期投资158460
其中:A股票23560
B股票56000
C股票78900
长期股权投资3000000
主营业务收入2560000
主营业务成本2100000
主营业务税金及附加13500
营业费用46000
管理费用65600
财务费用20000
存货跌价损失300000
营业外收入5000
营业外支出15600
  东方公司2003年12月发生的经济业务及其有关资料如下:
  (1) 向S公司购进丙商品一批,增值税专用发票上注明的价款为2000000元,增值税额为340000元。商品已经验收入库,款项尚未支付。
  (2) 向T公司销售一批丙商品,开出增值税专用发票,发票上注明的价款为1000000元,增值税额为170000元。商品已经发出,款项尚未收到。
  (3) 月末结转己售出的丙商品的成本800000元。
  (4) 公司采用成本与市价孰低法计提短期投资跌价准备。该公司短期投资的A、B、 C股票系2003年购入。这些短期股票投资在12月31日的市价分别为:A股票22000元;B股票43000元;C股票75800元。
  (5) 公司采用应收账款余额百分比法计提坏账准备。鉴于2003年应收账款发生坏账的可能性有所增加,决定将应收账款坏账准备的计提比例由2002年的3%提高为5%。
  (6) 公司采用成本与可变现净值孰低法对期末存货进行计价。12月31日,各项存货的预计可变现净值分别为:甲商品900000元;乙商品400000元;丙商品1050000元。
  (7) 公司长期股权投资系2003年7月以固定资产形式向M公司的投资,该项固定资产投出时的账面原价为4200000元,已提折旧为1200000元(不考虑相关税费),采用成本法核算。12月31日得知M公司由于账务状况严重恶化,已于12月25日进入清算程序,东方公司预计该项投资的可收回金额为1200000元。
  (8) 12月份共发生管理费用20000元(不包括提取的坏账准备),财务费用3500元,营业费用9000元,已登记入账。该月没有发生营业外收支事项。

2003年度利润表上的利润总额为( )元。

A.1933710

B.-1933710

C.131100

D.-131100

阅读理解

Among the more colorful characters of Leadville’s golden age were H. A. W. Tabor and his wife, Elizabeth McCourt, better known as “Baby Doe”. Their history is fast becoming one of the legends of the Old West.

Horace Austin Warner Tabor was a school teacher in Vermont. Then he moved west to the small Colorado mining camp known as California Gulch, which he later renamed Leadville when he became its leading citizen. “Great deposits of lead are sure to be found here.” he said.

As it turned out, it was silver, not lead, that was to make Leadville’s fortune and wealth. Tabor knew little about mining himself, so he opened a general store, which sold everything from boots to salt, flour, and tobacco. It was his custom to “grubstake” prospective miners, in other words, to supply them with food and supplies, or “grub”, while they looked for ore(矿石), in return for which he would get a share in the mine if one was discovered. He did this for a number of years, but no one that he aided ever found anything of value.

Finally one day in the year 1878, so the story goes, two miners came in and asked for “grub”. Tabor had decided to quit supplying it because he had lost too much money that way. These were persistent, however, and Tabor was too busy to argue with them. “Oh help yourself. One more time won’t make any difference,” He said and went on selling shoes and hats to other customers. The two miners took $17 worth of supplies, in return for which they gave Tabor a one-third interest in their findings. They picked a barren place on the mountain side and began to dig. After nine days they struck a rich vein of silver. Tabor bought the shares of the other two men, and so the mine belonged to him alone. This mine, known as the “Pittsburgh Mine,” made $1,300,000 for Tabor in return for his $17 investment.

Later Tabor bought the Matchless Mine on another barren hillside just outside the town for $117,000. This turned out to be even more fabulous than the Pittsburgh, yielding $35,000 worth of silver per day at one time. Leadville grew. Tabor became its first mayor, and later became lieutenant governor of the state.

小题1:Leadville got its name for the following reasons EXCEPT that

A.Tabor became its leading citizen.

B.great deposits of lead is expected to be found there.

C.it could bring good fortune to Tabor

D.it was renamed小题2:The underlined word “grubstake” in Paragraph 3 means

A.to supply miners with food and supplies

B.to open a general stores

C.to do one's contribution to the development of the mine

D.to supply miners with food and supplies and in return get a share in the mine, if one was discovered小题3:We can infer that Tabor’s life career is.

A.purely lucky

B.based on his managing theory of “grubstake’

C.through the help from his wife

D.because he planned well and accomplished targets step by step小题4:Which of the following can be the best title for the passage?

A.Tabor’s Life.

B.A legend of the Old West

C.Lead Makes Leadville’s Fortune

D.The Best Investment