问题 单项选择题

如基金运作发生的费用( )基金净值十万分之一,则应采用预提或待摊的方法计入基金损益。

A.大于

B.小于

C.等于

D.小于或等于

答案

参考答案:A

解析: 基金运作费是指为保证基金正常运作而发生的应由基金承担的费用,包括审计费、律师费、上市年费、信息披露费、分红手续费、持有人大会费、开户费、银行汇划手续费等。按照有关规定,发生的这些费用如果影响基金份额净值小数点后第5位的,即发生的费用大于基金净值十万分之一,应采用预提或待摊的方法计入基金损益。发生的费用如果不影响基金份额净值小数点后第5位的,即发生的费用小于基金净值十万分之一,应于发生时直接计入基金损益。

阅读理解

       Steven Jobs, the designer of Apple Computer, was not quite successful in his early years. At that time, he was not among the best students at school, and from time to time he got into trouble with either his schoolmates or his teachers. But he was full of new ideas, which few people saw the value of. Things remained the same when he went up to college and he dropped out halfway (中途退学). 

       After he left college, Steven Jobs worked as a video game designer at Atari. He worked there for only several months and then he went to India. He hoped that the trip would give him some new ideas and a change in life for the better.

       Steven Jobs lived on a farm in California for a year after he returned from India. And then, in 1975, he began to make a new type of computer. Along with his friend Stephen Woziak, he designed the Apple Computer in his garage (车库). He chose the name “Apple” just because it reminded him of a happy summer he once spent in an apple tree garden.

      His Apple Computer was such a great success that Steven Jobs soon became famous all over the world.

1. Steven Jobs seemed ________ when he was young.

A..to be one of the best students at school    

B. not to be a good student at school

C. to be liked by all his teachers  

D. to leave the school

2. Why did Steven Jobs go to India?

A. Because he was interested in India.  

B. Because he was given a job as a designer there.

C. Because he hoped to get some new ideas from the trip.  

D. Because he wanted to study there.

3. Steven Jobs designed his new computer ________.

A. in India        

B. with his friend

C. in an apple tree garden    

D. by himself

4. Steven Jobs was famous for his ________ all over the world.

A. new ideas                

B. apple trees  

C. Apple Computer            

D. video games

5. From this passage we can learn that ________.

A. Steven Jobs got on well with his schoolmates  

B. Steven Jobs was full of new ideas, but only one of them was valuable.

C. Steven Jobs could only design video games

D. Steven Jobs liked trying new things and making his new ideas become true

单项选择题