问题 判断题

某企业2013年1月利润总额100万元,确认了所得税费用25万元,则在表结法下本年利润账户的月末余额为75万元。()

答案

参考答案:

解析:在表结法下,企业在年末时才将损益类科目结转到本年利润科目中。

单项选择题

D

To err is human. To blame the other guy is even more human.

Common sense is not all that common.

Why tell the truth when you can come up with a good excuse

These three popular misquotes(戏谑的引语) are meant to be jokes, and yet they tell us a lot a-bout human nature. To err, or to make mistakes, is indeed a part of being human, but it seems that most people don’t want to accept the responsibility for the problem. Perhaps it is the natural thing to do. The original quote about human nature went like this: "To err is human, to forgive, divine (神圣的)."This saying mirrors an deal: people should be forgiving of others’ mistakes. Instead, we tend to do the opposite—find someone else to pass the blame on to. However, taking responsibility" for something that went wrong is a making of great maturity.

Common sense is what we call clear thought. Having common sense means having a good general plan that will make things work well, and it also means staying with the plan. Common sense tells you that you take an umbrella out into a rainstorm, but you leave the umbrella home when you hear a weather forecast for sunshine. Common sense does not seem to be common for large organizations, because there are so many things going on that one person cannot be in charge of everything. People say that in a large company," the right hand does not know what the left hand is doing. "

And what is wrong with a society that thinks that making up a good excuse is like creating a work of art One of the common problems with making excuses is that people, especially young people, get the idea that it’s okay not to be totally honest all the time. There is a corollary(直接推论) to that: if good excuse is "good" even if it isn’t honest, then where is the place of the truth

What is the author’s opinion about a good excuse()

A.Making a good excuse is sometimes a better policy.

B.Inventing a good excuse needs creative ideas.

C.A good excuse is as rewarding as honesty.

D.Bitter truth is better than a good excuse.

问答题

案情:昆明花商刘某委托运输个体户张某开车运输一批鲜花到北京,由于刘某与张某长期有生意来往,又加上刘某这几天生意比较忙,一直无法脱身,于是刘某拟定了一个价格范围,委托张某将鲜花按时运到指定地点卖给北京的客户,价格由张某根据当时花的状况在刘某拟定的价格范围内自由决定。刘某给予张某运输费3030元,并且约定抽取卖花所得的4%给张某作报酬。 在张某开车往北京运输鲜花的途中,在安徽境内中途停车吃饭,谁料饭店的酒菜存在卫生问题,导致张某食物中毒,张某被紧急送往医院抢救,等张某完全苏醒时已是第二天深夜。张某考虑到鲜花保鲜期较短,如果不及时运输,会导致鲜花无法在刘某给定的价格范围内出售,而自己身体虚弱无法开车进行长途运输,与刘某联系得知刘某已赴泰国,10天后才能回国。于是,张某找了一个当地的运输公司委托其将鲜花运到北京指定地点卖给北京的客户并告知了其价格范围,张某交纳了运输费2000元并约定运输公司可以抽取卖花所得的2%作为报酬。 虽然运输公司及时起运,但由于已经耽搁了两天,运到时鲜花已经很不新鲜,北京客户要求降价出售,运输公司联系上张某,张某考虑到鲜花情况,答应降价出售。结果以刘某给定的最低价格的一半价格出售。事后,运输公司扣除了卖花所得款项的2%后将款项交给了张某,张某又从中扣除了卖花所得款项的2%后将款项交给了刘某。刘某计算了一下,其损失将近5000元。故刘某提出,原来说按指定价格范围卖出,按比例提成。现在卖价只有给定最低价格的一半,张某就不应再拿4%的报酬。张某则认为延误是由于饭店的酒菜存在卫生问题造成的,自己并没有过错,自己当然应当拿4%的报酬。 问题:

运输公司与张某之间是什么法律关系