问题 单项选择题

M公司为2007年2月10日新设立的企业。2007年该公司分别销售A、B产品1万件和2万件,销售单价分别为每件100元和50元。公司向购买者承诺提供产品售后2年内免费保修服务,预计保修期内将发生的保修费在销售额的2%~8%之间。2007年实际发生保修费1万元。假定无其他或有事项,则M公司2007年年末资产负债表“预计负债”项目的金额为( )万元。

A.3
B.9
C.10
D.15

答案

参考答案:B

解析: 最佳估计数为(200×2%+200×8%) ÷2=10(万元),2007年实际发生了1万元的保修费,因此,确认的预计负债为9万元。

阅读理解

Most young people enjoy some form of physical activity. It may be walking, cycling, or swimming, or in winter, skating or skiing. It may be games of football, hockey, golf, or tennis. It may be mountaineering.

Those who have a passion for climbing high and difficult mountains are often looked upon with astonishment. Why are men and women willing to suffer cold and hardship, and to take risks on high mountains? This astonishment is caused probably by the difference between mountaineering and other forms of activity to which men give their relaxation.

Mountaineering is a sport and not a game. There are no man-made rules, as there are for such games as golf and football. There are, of course, rules of a different kind which it would be dangerous to ignore, but it is this freedom from man-made rules that makes mountaineering attractive to many people. Those who climb mountains are free to use their own methods.

If we compare mountaineering and other more familiar sports, we might think that one big difference is that mountaineering is not a “team game”. We should be mistaken in this. There are, it is true, no “matches” between “teams” of climbers, but when climbers are on a rock face linked by a rope on which their lives may depend, there is obviously teamwork.

The mountain climber knows that he may have to fight forces that are stronger and more powerful than man. He has to fight the forces of nature. His sport requires high mental and physical qualities.

A mountain climber continues to improve in skill year after year. A skier (滑雪者) is probably past his best by the age of thirty, and most international tennis champions are in their early twenties. But it is not unusual for a man of fifty or sixty to climb the highest mountains in Alps. They may take more time than younger men, but they probably climb with more skill and less waste of effort, and they certainly experience equal enjoyment.

小题1: The main difference between a sport and a game lies in       .

A.activity

B.uniform

C.rules

D.skills小题2: Mountaineering can be called a team sport because      .

A.mountaineers depend on each other while climbing

B.teams compete against each other

C.it is an Olympic event

D.there are five climbers on each team小题3:Which of the following might be the best title?

A.How to Climb High Mountains

B.Mountain Climbers

C.Challenging Sports Activities

D.Mountaineering

单项选择题