问题 单项选择题

甲公司为一家家电生产企业,主要生产A、B、C三种家电产品。甲公司2009年度有关事项如下:
(1) 甲公司管理层于2009年11月制定了一项业务重组计划。该业务重组计划的主要内容如下:从2010年1月1日起关闭C产品生产线;从事C产品生产的员工共计250人,除部门主管及技术骨干等50人留用转入其他部门外,其他200人都将被辞退。根据被辞退员工的职位、工作年限等因素,甲公司将一次性给予被辞退员工不同标准的补偿,补偿支出共计800万元;C产品生产线关闭之日,租用的厂房将被腾空,撤销租赁合同并将其移交给出租方,用于C产品生产的固定资产等将转移至甲公司自己的仓库。上述业务重组计划已于2009年12月2日经甲公司董事会批准,并于12月3日对外公告。2009年12月31日,上述业务重组计划尚未实际实施,员工补偿及相关支出尚未支付。为了实施上述业务重组计划,甲公司预计发生以下支出或损失:因辞退员工将支付补偿款800万元;因撤销厂房租赁合同将支付违约金25万元;因将用于C产品生产的固定资产等转移至仓库将发生运输费3万元;因对留用员工进行培训将发生支出1万元;因推广新款B产品将发生广告费用2500万元;因处置用于C产品生产的固定资产将发生减值损失150万元。
(2) 2009年12月15日,消费者因使用甲公司C产品造成财产损失向法院提起诉讼,要求甲公司赔偿损失560万元。12月31日,法院尚未对该案作出判决。在咨询法律顾问后,甲公司认为该案很可能败诉。根据专业人士的测算,甲公司的赔偿金额可能在450万元至550万元之间,而且上述区间内每个金额的可能性相同。
(3) 2009年12月25日,丙公司(为甲公司的子公司)向银行借款3200万元,期限为3年。经董事会批准,甲公司为丙公司的上述银行借款提供50%担保。12月31日,丙公司经营状况良好,预计不存在还款困难。
[要求] 根据上述资料,回答下列问题:

关于资料(1),因重组义务应确认的预计负债金额为( )万元。

A.828

B.825

C.825

D.3325

答案

参考答案:B

解析: 因辞退员工将支付补偿800万元和因撤销厂房租赁合同将支付违约金25万元属于直接支出。因重组义务应确认的预计负债金额=800+25=825(万元)。

选择题
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How Women Were Freed From Their Homes

As late as 1800, a woman’s only place was in her home. Women in business were unheard of. No respectable woman would dream of entering what was strictly a “man’s world”. Even if she would, what could she do? Men were sure that no woman could do a job well outside her home. This was a widely accepted idea. When the famous Bronte sisters began writing books in 1846, they had to resort to using men’s names as aliases.

Teaching was the first profession opened to women, soon after 1800. But even that was not easy for women to take because most high schools and colleges were open only to men. Oberlin College in Ohio was the first college in America to take in women.

Nursing was regarded as a respectable profession for women only after Florence Nightingale won high credit for her nursing career and became famous. Miss Nightingale opened the first training school for nursing in 1860 in England.

The invention of typewriters in 1867 helped to bring women out of their homes to join the business world. Because women are careful and have nimble fingers, businessmen found that they were well suited to this kind of work.

By 1890, tens of thousands of women were working in schools, hospitals, shops, offices, and factories both in England and the States. Some even managed to become doctors or lawyers. The idea of women working in business and other circles was accepted.

小题1:Oberlin College was the first college in America _______.

A.where teaching was a profession only open to women

B.where girls could get advanced education

C.to train women to be teachers and nurses

D.to accept women only as professors and students小题2: It can be inferred from the text that besides nursing, Florence Nightingale was also ______.

A.a doctor

B.a lawyer

C.a teacher

D.a businessman小题3:Quite a lot of women entered the business world _______

A.soon after 1800

B.when Nightingale became famous

C.at the beginning of this century

D.after the typewriter came into being