问题 多项选择题

案例二(一)资料 乙公司为增值税一般纳税人,适用的增值税税率为17%,2011年度发生的部分经济业务如下: 1.1月5日,购入当天发行的到期一次还本付息的3年期债券,票面金额为100000元,票面利率为6%购买该债券共支付银行存款120150元(其中,支付的交易费用为150元)。乙公司将其确认为持有至到期投资。 2.3月15日,购置一台不需要安装的生产设备并当即投入使用。该设备的入账价值为80000元,预计净残值为3000元,预计使用年限为10年。采用双倍余额递减法计提折旧。 3.5月9日,销售产品1000件,每件不含增值税的销售价格为200元,每件增值(销项税)为34元,每件产品成本为160元。销售该批产品以银行存款代客户垫付运输费用500元。 4.10月20日,乙公司核销坏账9000元。年初“坏账准备”科目贷方余额为8000元,年末乙公司应收账款余额为72000元,坏账准备的计提比例为10%。 5.乙公司年初“利润分配——未分配利润”科目借方余额为800000元,本年实现净利润2000000元。确定的当年利润分配方案是:按15%提取盈余公积,向投资者分配润500000元。 (二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案

5月9日的销售业务,对财务报表产生的影响为______。

A.使资产增加74000元

B.使资产增加234000元

C.使营业利润增加39500元

D.使营业利润增加40000元

答案

参考答案:A,D

解析: 结合会计销售收入实现处理分录可得: 资产增加=银行存款或应收账款的增加1000×200×(1+17%)-库存商品的减少1000×160=74000(元)。 营业利润增加:营业收入的增加-营业成本的增加=1000×(200-160)=40000(元)。

阅读理解

第三部分:阅读理解(共两节,40 分)

第一节:(共15小题;每小题2分,共30分)

阅读下列短文,从每题所给的A、B、C、D四个选项中,选出最佳选项,并在答题卡上将该项涂黑。

A

Shopping in the United States changes a lot.About ninety years ago most people shopped in small stores that were owned by one person or a family.Women went from the bakery to the butcher's to the grocer and on to the fruit and vegetable seller in order to get their food for the week.

Then about sixty years ago, supermarkets were born.In a supermarket, people could get all the different kinds of food they needed without going to different stores.

The next big change in shopping in the United States was the shopping mall.A shopping mall is a group of stores under one roof.Because malls allowed people to shop without worrying about the weather, they soon became very popular.The mall became a place for people to socialize in addition to shopping.If you walk through a mall, you will see older people sitting, chatting and drinking coffee.Malls are places for teenagers to hang out.Many teens will often just "go to the mall" and spend time with their friends.

The recent change in American shopping was the superstore.Large chain stores such as Wal-Mart, Office Depot and Toys "R" Us have been built all across the United States.Because they are so large, they can buy goods at a great discount and sell them much cheaper than smaller stores.

Sometimes, when they are built near small towns, many of the small town stores have to close.They just cannot compete with their giant neighbors.

And now, online shopping is becoming more and more popular all over the States.People are too busy to go to the physical stores, so they go shopping over the Internet.Online shopping has lots of advantages.For instance, online stores are usually available 24 hours a day.Searching or browsing online shops can be faster than browsing the physical stores.While, online shopping also has its disadvantages.People are at higher risk of being cheated on the part of the merchant than in a physical store.And privacy of personal information may be let out.

56.Which of the following shows the right order of shopping development in the United States?

①small stores  ②superstores   ③shopping malls    ④shopping online

⑤supermarkets

A.①②③④⑤             B.①⑤②③④

C.①⑤③②④          D.②③④①⑤

57.Which is the place for people to spend time with others according to the passage?

A.Shopping malls.           B.Small stores.      

C.Supermarkets.          D.Superstores.

58.Why can the superstores sell products at much lower prices?

A.Because they are built near small towns.

B.Because they are across the United States.

C.Because they sell all kinds of products people need.

D.Because they can buy goods at a reduction in the price.

59.What's the disadvantage of online shopping according to the passage?

A.Wasting time.         B.Leaking personal information.

C.Fixed prices.        D.No chance to do physical activities

单项选择题