问题 单项选择题

关于原发性视网膜脱离的描述,正确的是()

A.亦称孔源性视网膜脱离

B.是一种原因不明的视网膜层间分离

C.视力减退,相应的视野缺乏

D.眼底检查可发现视网膜灰色隆起

E.以上都对

答案

参考答案:E

阅读理解

New technology links the world as never before. Our planet has shrunk. It’s now a “global village” where countries are only seconds away by fax or phone or satellite link. And, of course, our ability to benefit from this high-tech communications equipment is greatly increased by foreign language skills.

Deeply involved with this new technology is a kind of modern businesspeople who have a growing respect for the economic value of doing business abroad. In modern markets, success overseas often helps support domestic business efforts.

Overseas assignments (指派) are becoming increasingly important to advancement within executive (行政) ranks. The executive stationed in another country no longer need fear being “out of sight and out of mind.” He or she can be sure that the overseas effort is central to the company’s plan for success, and that promotions often follow or accompany an assignment abroad. If an employee can succeed in a difficult assignment overseas, superiors will have greater confidence in his or her ability to manage back in the United States where cross-cultural considerations and foreign language issues are becoming more and more common.

Thanks to a variety of relatively inexpensive communications devices (装置) with business applications, even small businesses in the United States are able to get into international markets.

English is still the international language of business. But there is an ever-growing need for people who can speak another language. A second language isn’t generally required to get a job in business, but having language skills gives a candidate the edge when other qualifications appear to be equal.

The employee posted abroad who speaks the country’s language has an opportunity to fast-forward certain negotiations, and can have the cultural insight (洞察力) to know when it is better to move more slowly. The employee at the home office who can communicate well with foreign customers over the telephone or by fax machine is an obvious asset (有价值的人或物) to the firm.

小题1:With the increased use of high-tech communications equipment, businesspeople ________.

A.are eager to work overseas

B.have to get familiar with modern technology

C.are gaining more economic benefits from domestic operations

D.are attaching more importance to their overseas business小题2:In this passage, “out of sight and out of mind” (Line 3, Para. 3) probably means ________.

A.leaving all care and worry behind

B.being unable to think properly for lack of insight

C.being totally out of touch with business at home

D.missing opportunities for promotion when abroad小题3:According to the passage, what is an important consideration of international corporations in employing people today?

A.Ability to speak the customer’s language.

B.Connections with businesses overseas.

C.Technical know-how.

D.Business experience.小题4:The advantage of employees having foreign language skills is that they can ________.

A.fast-forward their proposals to headquarters

B.better control the whole negotiation process

C.easily make friends with businesspeople abroad

D.easily find new approaches to meet market needs

问答题

编制会计凭证
考生以操作员的身份根据所给经济业务编制录入会计凭证。
(1)12月6日,以现金10元,支付A产品销售搬运费。
借:销售费用 100
贷:库存现金 100
(2)12月7日,领用甲材料。其中生产A产品耗用24吨,生产B产品耗用18吨,车间一般耗用9吨,厂部一般耗用3吨,销售过程耗用6吨,期初库存甲材料的单位成本为1497.96元/吨。
借:生产成本—A产品 35951.04
—B产品 26963.28
制造费用 13481.64
销售费用 8987.76
管理费用 4493.88
贷:原材料—甲材料 89877.6
(3)12月10日,厂部管理人员陈七出差归来,报销差旅费10512元,前预借10512元。
借:管理费用10512
贷:其他应收款—陈七 10512
(4)12月17日,销售给E公司A产品1150件,每件售价600元,增值税专用发票载明货款90000元,增值税为15300元,货款暂欠。
借:应收账款—E公司 105300
贷:应交税费—应交增值税(销项税额) 15300
主营业务收入—A产品 90000
(5)12月23日,向丁厂购买甲乙两种材料,增值税专用发票上记载,甲材料40吨,单价1490元,计59600元,增值税为10132元,乙材料20吨,单价90元,计1800元,增值税为306元,全部款项以银行存款支付。
借:在途物资—甲材料 59600
—乙材料 1800
应交税费—应交增值税(进项税额) 10488
贷:银行存款71838
(6)12月24日,以上所购买甲乙两种材料,以银行存款支付装卸搬运费1740元,按重量比例分配。
借:在途物资—一甲材料 1160
—乙材料 580
贷:银行存款 1740
(7)12月25日,将所购甲乙两种材料,按其实际成本入库。
借:原材料—甲材料 60760
—乙材料 2380
贷:在途物资—甲材料60760
—乙材料2380
(8)12月25日,结转制造费用,按A、B产品平均分配。
借:生产成本—A产品6740.82
—B产品 6740.82
贷:制造费用 13481.64
(9)12月26日,本期生产A产品200件全部完工,验收入库,按实际成本入账。
借:库存商品, A产品42691.86
贷:生产成本—A产品 42691.86
(10)12月27日,本期生产B产品72件全部完工,验收入库,按实际成本入账。
借:库存产品—B产品 33704.10
贷:生产成本—B产品 33704.10
(11)12月27日,A产品按加权平均法计算单位成本,结转150件销售成本。
借:主营业务成本—A产品 48902.97
贷:库存商品—A产品48902.97
(12)12月28日,结转本期收入账户。
借:主营业务收入—A产品 90000
贷:本年利润 90000
(13)12月28日,结转本期费用账户。
借:本年利润72922.61
贷:主营业务成本—A产品 48902.97
销售费用 9013.76
管理费用15005.88
(14)12月29日,计算应交所得税,税率为25%。
借:所得税费用 4269.35
贷:应交税费—应交所得税4269.35
(15)12月29日,结转所得税费用。
借:本年利润 4269.35
贷:所得税费用 4269.35
(16)12月30日,按10%提取法定盈余公积。
借:利润分配—提取法定盈余公积 1280.8
贷:盈余公积—法定盈余公积 1280.8
(17)12月30日,按5%提取法定公益金。
借:利润分配—提取法定公益金 640.4
贷:盈余公积—法定公益金640.4
(18)12月30日,按20%提取应付投资者利润。
借:利润分配—应付普通股股利 2561.61
贷:应付股利 2561.61
(19)12月31日,结转已实现的利润。
借:本年利润 12808.04
贷:利润分配—未分配利润 12808.04
(20)12月31日,结转已分配利润。
借:利润分配—未分配利润 4482.81
贷:利润分配—提取法定盈余公积 1280.8
—提取法定公益金640.4
—应付普通股股利 2561.61