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问题 单项选择题

甲企业本期主营业务收入为500万元，．主营业务成本为300万元，其他业务收入为200万元，其他业务成本为l00万元，销售费用为l5万元，资产减值损失为45万元，公允价值变动收益为60万元，投资收益为20万元，假定不考虑其他因素，该企业本期营业利润为（）万元

A.300

B.320

C.365

D.380

答案

参考答案：B

解析：本题考核营业利润的计算。营业利润=营业收入一营业成本一营业税金及附加一销售费用一管理费用一财务费用一资产减值损失+公允价值变动收益（一公允价值变动损失）+投资收益（一投资损失）其中，营业收入=主营业务收入+其他业务收入营业成本=主营业务成本+其他业务成本因此，本期营业利润=500+200－300－100—15—45+60+20=320（万元）。

单项选择题

87-90．战国后期， 有个人叫赵括， 他是赵国大将赵奢的儿子。赵括从小受到父亲的影响，熟读兵书，并且还爱跟别人谈论军事， 和人争论起来无往不胜，有时甚至连他父亲都说不过他。赵括因此很骄傲，自以为天下无敌。但是赵奢心里明白：自己的儿子虽然对兵书倒背如流，但是没有实际作战的经验，想法很不切实际。他曾私下里对妻子说：“儿子虽然对兵书理论都很了解，但是缺乏实际锻炼，不能当大将。如果让他当了大将，只能害了赵国。”有一年，秦国出兵攻打赵国。那时赵奢已经去世，由老将廉颇负责指挥全军。廉颇年纪虽高，但打仗却很有经验。他根据敌强己弱的形势，采取坚守阵地的做法， 绝不主动出击，即使秦军多次挑战，也不出兵迎战，因此使得秦国无法快速取胜。秦国知道这样拖下去对自己十分不利，不仅士兵会疲惫不堪，粮食也会耗尽，于是就施行了反间计。他们派人到赵国散布谣言，说 “秦军最害怕赵括，根本不怕廉颇” 。赵王本来就对廉颇的做法不满，听到这些话后，就信以为真，派了赵括去替代廉颇。赵括完全改变了廉颇的作战方案， 死搬兵书上的条文， 主动攻打秦军，结果中了秦国的圈套，40 多万赵军全部被歼灭，他自己也中箭身亡。这就是成语“纸上谈兵”的故事，现在这个词常用来比喻空谈理论不能解决问题，告诫我们做事一定要理论联系实际。

根据第 2 段，可以知道廉颇：

A．比较胆小

B．善于用兵

C．年龄不大

D．打败了秦军
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单项选择题

Passage 5

Criticism of research lays a significant foundation for future investigative work, but when students begin their own projects, they are likely to that the standards of validity in fieldwork are considerably more rigorous than the standards for most library research. When students are faced with the concrete problem of proof by field demonstration, they usually discover that many of the "important relationships" they may have criticized other researchers for failing to demonstrate are very elusive indeed. They will find, if they submit an outline or questionnaire to their classmates for criticism, that other students make comments similar to some they themselves may have made in discussing previously published research. For example, student researchers are likely to begin with a general question but find themselves forced to narrow its focus. They may learn that question whose meanings seem perfectly obvious to them are not clearly understood by others, or that question which seem entirely objective to them appear to be highly biased to someone else. They usually find that the formulation of good research questions is a much more subtle and frustrating task than is generally believed by these who have not actually attempted it.

According to the passage, student researchers may have to change their research projects because（）

A．their budgets are too high

B．their original questions are too broad

C．their teachers do not give adequate advice

D．their time is very limited
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