问题 单项选择题

某投资企业于2007年1月1日取得对联营企业30%的股权,取得投资时被投资单位的固定资产公允价值为600万元,账面价值为400万元,固定资产的预计使用年限为10年,净残值为零,按照直线法计提折旧。被投资单位2007年度利润表中净利润为1000万元。不考虑所得税和其他因素的影响,投资企业按权益法核算2007年应确认的投资收益为 ( )万元。

A.300

B.294

C.309

D.210

答案

参考答案:B

解析: 投资企业按权益法核算2007年应确认的投资收益=[1000-(600÷10-400÷ 10)]×30%=294万元。

阅读理解

A few days ago, I ran into (撞上) a stranger as he passed by. I said sorry to him, and he said, “Excuse me too, I wasn’t even watching for you.” We were very polite, this stranger and I. Then we went on our way after saying goodbye.

Later in the kitchen at home, as I cooked our meal, my daughter Betty walked up to me, very quietly. When I turned around (转身), I nearly knocked her down. “Get out of the way!” I shouted angrily. She ran away, crying.

That night, when I lay in bed, my husband said to me, “You were so rude to Betty. Go and look around on the kitchen floor, and you’ll find some flowers there. Betty brought those for you. She picked them herself ¾ pink, yellow, and your favourite blue.”

When I heard this, I thought deeply: “While meeting with a stranger, I was calm and polite; but with my daughter, I was not patient (耐心的). I felt sad and tears began to fall.

I quietly went to Betty’s bed, “Wake up, my dear,” I said, “Are these the flowers you picked for me?” She smiled, “t found them by the tree. I knew you’d like them, especially the blue.” I said, “I am so sorry that I treated (对待) you that way today.” And she whispered (悄声说), “Mommy, that’s okay ¾ I still love you anyway.” I kissed her and said, “I love you too and I do love the flowers.”

That day Betty gave me a lesson on how to get along with each other in the family. I spent much time on work before and didn’t realize how important family life was. I decided to do better in the future.

小题1:The writer ___________ to a stranger when she ran into him.

小题2:When the writer nearly knocked Betty down, she _________ at her.

小题3:The writer’s ______ told her Betty had picked those flowers for her.

小题4:The writer felt sad and began to cry because ___________.

小题5:The writer decided to ___________.

解答题