问题 单项选择题

案例二(一)资料某企业2004年有关业务数据和资料如下: 1.4月l日甲类商品库存17万元,当月购进8万元,当月销售收入15万元,上季度该类商品的毛利率为20%。 2.8月份“工资汇总表”资料:生产产品人员工资15万元,基本生产车间管理人员工资1万元。该企业按工资总额的14%提取职工福利费。 3.11月1日购入价值为30万元的商品,同时出具一张期限为三个月的带息商业承兑汇票,年利率为10%,假定不考虑相关税费。 4.该企业2004年应纳税所得额为200万元,所得税税率为33%;计税工资200万元,实际支付工资220万元;会计折旧20万元,按税法规定应提折旧26万元,该企业采用应付税款法核算所得税。 5.2004年初“利润分配未分配利润”账户贷方余额10万元。2004年按10%提取法定盈余公积;按5%提取法定公益金;分配给普通股股东现金股利50万元,假定无其他利润分配项目。 (二)要求:根据上述资料,从下列问题的备选答案中选出正确答案。

该企业甲类商品采用毛利率法核算销售成本,4月末库存商品成本是:

A.10万元

B.13万元

C.15万元

D.17万元

答案

参考答案:B

阅读理解

阅读理解。

    When you are learning a language, listening, speaking and writing are important, but reading can

also be very helpful. When you read, you can not only learn some new words, but also learn how to

use them. When you read a passage, it gives you a good example for writing.

    Here are some good reading tips.

    Firstly, try to read at the right level (水平). Read something that you can understand. If it is too

hard for you, it is not interesting.

    Secondly, try to understand the new words. If there are four or five new words on a page, don't

use a dictionary. Instead, try to guess their meanings as you read. Mark (作标记) them with a pencil.

Then look them up in a dictionary when you finish reading, and write them in your own vocabulary

book. Try to remember them.

    Thirdly, try to read for a short time once a day. Fifteen minutes or half an hour every day is better

than two hours every Sunday. For example, you can read before you go to bed, or after you get up

or at lunchtime.

    Lastly, read something that interests you. Choose a newspaper, a book or a magazine about a

subject that you like. It will be easy enough for you to understand.

1. The underlined word "tips" in the passage means "   '' in Chinese.

A.  末端        

B.  小费        

C.  处所      

D.  建议

2. How many reading tips does the writer give us?

A. Six.          

B. Five.        

C. Four.      

D. Three.

3. If you meet a few new words on a page while reading, you can____. 

A. stop reading

B. guess the meanings at first

C. write them down at once

D. look them up right away

4. Which of the following is TRUE according to the passage?

A. Reading a lot can help you write better.

B. It is useful for you to read for long once a week.

C. When you read, you can only learn some new words.

D. Try to read something hard to make your English better.

5. Which is the BEST title for the passage?

A. How to look up a new word    

B. How to make reading better    

C. How to remember new words

D. How to choose something to read

单项选择题