问题 单项选择题

2009年广源企业销售产品50000件,销售额为18000万元。广源企业的产品质量保证条款规定:产品售出后一年内,如发生正常质量问题,广源企业将免费负责修理。根据以往经验,如果出现较小的质量问题,发生的修理费为销售额的1.5%;如果出现较大的质量问题,发生的修理费为销售额的3%。据预测,本年度已售产品中,有75%不会发生质量问题,有20%将发生较小质量问题,有5%将发生较大质量问题。则广源公司年末的相关分录为( )。

A.借:营业外支 180000 贷:预计负债 180000

B.借:生产成本 810000 贷:预计负债 810000

C.借:销售费用 810000 贷:预计负债 810000

D.借:财务费用 180000 贷:预计负债 180000

答案

参考答案:C

单项选择题 A1型题
阅读理解

阅读理解。

     Knowing about yourself not only means finding out what you're good at and what you like, but also means

discovering what you're not good at and what you don't like. Both help you to see your aim in life.

     Although most students would be unhappy if they failed a very difficult physics examination, they have in

fact learned a lot about themselves. They know that they should not become engineers or physical scientists.

So failing can help a student to live a happier life if he learns something from it. They may then decide on their

aims and choose the work they like and are fit for.

     It is impossible to decide whether you like something until you have tried it. If you decide to play the piano,

you need to take more than one lesson before knowing whether you are really interested in it or able to do well.

It is not enough if you want to be a great pianist. You also have to like the hard practice and long training. If

you enjoy being a great pianist but hate the work, forget it.

     It's a good plan to try as many ideas as possible when you are young. Then you will find out what your true

interests are.

1. If you say you really know yourself, _____.

A. you know what you don't like

B. you know what you are good at

C. you have no interest in your work

D. you've got the whole picture of yourself

2. Failing can turn into something good _____.

A. if you have aim in life

B. if your decision is fight

C. if you lead a happier life

D. if you learn something from it

3. What can we learn from the second paragraph?

A. Failure is a better mirror

B. Success is more helpful

C. No one is fit for the job of a physical scientist

D. Physics can help students live a better life