问题 多项选择题

某企业上年末资产负债表部分项目的余额如下:货币资金230000元,应收账款 42450元,存货132000元,固定资产原价510000元,累计折旧183000元。

该企业本年度发生下列经济业务:

(1)购入A材料一批,买价为20000元,增值税额为3400元;购入B材料一批,买价为10000元,增值税额为1700元;购入A、B两种材料共发生运杂费900元,按材料的买价比例分配;材料的货款和运杂费共计36000元均以银行存款支付,材料已验收入库。

(2)对企业行政管理部门使用的固定资产计提折113600元。

(3)销售产品一批,售价为30000元,增值税税率为17%,货款尚未收到;该批产品的生产成本为22000元,销售产品应交纳的城市维护建设税及教育费附加为500元。

根据上述资料编制本年末的资产负债表,其中填列正确的项目有()。

A.货币资金194000元

B.应收账款77550元

C.存货162900元

D.固定资产净值326400元

答案

参考答案:A, B, D

解析:

货币资金项目金额=230000-36000=194000(元);应收账款金额:42450+30000×(1+17%)=77550(元);存货金额:132000+(36000-900)-22000=145100(元);“固定资产净值”金额:510000-183000-600=326400(元)。

阅读理解

Years ago, when I started looking for my first job, wise advisers advised,  “Barbara, be enthusiastic(热情的)! Enthusiasm will take you further than any amount of experience.” How right they were!

“Nothing great was ever done without enthusiasm,” wrote Ralph Waldo Emerson. It is the paste(浆糊) that helps you hang in there when the things get tough. It is the inner voice that tells you, “I can do it!” when others shout, “No, you can’t!” It took years and years for the early work of Barbara McClintock, a geneticist who won the 1983 Nobel Prize in medicine, to be generally accepted. Yet she didn’t stop working on her experiments.

We are all born with wide-eyed, enthusiastic wonder and it is the childlike wonder that gives enthusiastic people such youthful air, whatever their age. At 90, cellist Pablo Casals would start his day by playing the cello(大提琴). As the music flowed through his fingers, his shoulders would straighten and joy would reappear in his eyes. As writer and poet Samuel Ullman once worte, “Years wrinkle(起皱纹) the skin, but to give up enthusiasm wrinkles the soul.”

Enthusiastic people also love what they do, not considering money or title or power. Patricia Mellratl, a retired director of the Missouri Rpertory Theater in Kansas City, was once asked where she got her enthusiasm. She replied, “My father, long ago, told me, ‘I never made any money until I stopped working for it.’”

We can’t afford to waste tears on “might-have-been”. We need to turn the tears into sweat as we go after “what-can-be”. We need to live each moment whole-heartedly, with all our senses finding pleasure in the sweet of a backyard garden, the simple picture of a six-year-old, and the beauty of a rainbow.

小题1:What is the passage mainly talking about?

A.Enthusiasm is more important than experience.

B.Enthusiasm can give people more success and fame

C.Enthusiastic people will never get old

D.Enthusiasm can make you succeed and enjoy life.小题2:We can infer that enthusiasm is more important for a person especially when __________.

A.he is in trouble

B.he is getting old

C.he can do what he love

D.he has succeeded小题3:The author mentions Pablo Casals in the third paragraph to show that ______.

A.enthusiasm can make people feel young

B.music can arouse people’s enthusiasm

C.enthusiasm can give people inspiration needed to succeed

D.enthusiasm can keep people healthy小题4:How many examples are referred in the passage to show the importance of enthusiasm?

A.Three

B.Four

C.Five

D.Six小题5:Which proverb(谚语) may the writer agree with according to the last paragraph?

A.A good beginning makes a good ending

B.Don’t cry over the spoiled milk

C.Love me, love my dog

D.All work and no play makes Jack a dull boy

问答题 简答题