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问题 单项选择题

2004年1月1日，甲建筑公司与客户签订承建一栋厂房的合同，合同规定2006年3月31日完工；合同总金额为1800万元，预计合同总成本为1500万元。2004年12月31日，累计发生成本450万元，预计完成合同还需发生成本1050万元。2005年12月31日，累计发生成本1200万元，预计完成合同还需发生成本300万元。2006年3月31日工程完工，累计发生成本1450万元。假定甲建筑公司采用累计发生成本占预计合同总成本的比例确定完工进度，采用完工百分比法确认合同收入，不考虑其他因素。甲建筑公司2005年度对该合同应确认的合同收入为( )万元。

A．540

B．900

C．1200

D．1440

答案

参考答案：B

解析： 04年应确认收入金额为＝1800×450/(450＋1050)＝540(万元)，05年应该确认收入＝1800×1200/(1200＋300)－540＝900(万元)

单项选择题

I will never forget the year I was about twelve years old. My mother told us that we would not be (16) Christmas gifts because there was not enough money. I felt sad and thought, "What would I say when the other kids asked what I’ d (17) " Just when I started to (18) that there would not be a Christmas that year, three women (19) at our house with gifts for all of us. For me they brought a doll. I felt such a sense of (20) that I would no longer have to be embarrassed when I returned to school. I wasn’t (21) . Somebody had thought (22) of me to bring me a gift.

Years later, when I stood in the kitchen of my new house, thinking how I wanted to make my (23) Christmas there special and memorable, I (24) remembered the women’s visit. I decided that I wanted to create that same feeling of (25) for as many children as I could possibly reach.

So I (26) a plan and gathered forty people from my company to help. We gathered about 125 orphans (孤儿) at the Christmas party. For every child, we wrapped colorful packages filled with

toys, clothes, and school supplies, (27) with a child’ s name. We wanted all of them to know they were (28) Before I called out their names and handed them their gifts, I (29) them that they couldn’t open their presents (30) every child had come forward. Finally the (31) they had been waiting for came as I called out, "One, two, three. Open your presents!" As the children opened their packages, their faces beamed and their bright smiles (32) up the room. The (33) in the room was obvious, and (34) wasn’ t just about toys. It was a feeling, and the feeling I knew (35) that Christmas so long ago when the women came to visit. I wasn’t forgotten. Somebody thought of me. I matter.

35().

A. by

B. till

C. for

D. from
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选择题

Be sure to let Tom know the truth as soon as he ______. [ ]

A. will arrive

B. was arriving

C. arrives

D. arrived

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