问题 单项选择题

下列选项中不属于软件工程3个要素的是( )。

A.工具

B.过程

C.方法

D.环境

答案

参考答案:D

解析: 软件工程包括三个要素,即方法、工具和过程。方法是完成软件工程项目的技术手段;工具支持软件的开发、管理和文档生成;过程支持软件开发各个环节的控制、管理。

完形填空

When I was about 12 years old, I really wanted a new bike, but I knew there was little hope because my family could  36  have that money.

On my birthday, my parents told me they had my  37  outside in the back yard. At once I  38  out to the yard. There was my bike,  39  it wasn’t the bike that I thought it would be. This one was pink, old and worn with age. I thought I  40  my parents’ feelings because I could see the disappointment  41  their faces and I was sure they could see it on mine. I got on the old bike and rode it, feeling  42  that I had made my parents feel this way. So I put on a smile, rode as fast as I could and didn’t look back.

As time went by, I began to understand my parents gave me  43  much more than just a rusty(生锈的)old bike. They gave me a life lesson about  44 . When you give something out of love, it doesn’t matter what it is in fact. What matters is the love that is in it. I like to remember this  45  because giving a gift is not about money. It’s about how much love you can feel from it. Do remember, a gift that costs two dollars isn’t any less valuable than one that costs one hundred dollars, or even more.

小题1:A. hardly                      B. quickly                      C. easily

小题2:A. card                        B. gift                         C. cake

小题3:A. rushed                      B. rode                         C. came

小题4:A. and                             B. or                           C. but

小题5:A. liked                       B. hated                        C. hurt

小题6:A. on                          B. in                          C. at  

小题7:A. surprised                   B. excited                      C. bad

小题8:A. everything                  B. nothing                      C. something

小题9:A. love                        B. money                        C. knowledge

小题10:A. idea                       B. story                      C. advice

问答题

某企业发生下列经济业务:
(1)经批准于2011年1月1日发行每张面值100元,票面利率为6%(实际利率与票面利率一致),期限5年的债券20万张,该债券为一次还本付息债券,每年12月31日计提利息,发行收入已收到并存入银行(不考虑发行费用)。该企业发行债券筹集资金当期全部用于某建设项目,该项目建造的是企业一栋厂房。该企业按年计提债券利息。该项目从2011年1月1日开始动工,相关的支出已经发生,于2011年12月31日完工并达到预计可使用状态。建造过程中还发生以下业务:
①领用自产产品一批,成本为2000万元,由于市场销售状况不好,目前市场售价也为2000万元,增值税税率为17%(该产品未计提减值准备)。
②购入工程物资一批,购买价为2000万元,增值税为340万元,已用银行存款支付。
③建造厂房领用上述购入的全部工程物资。
④工程建造过程中发生的在建工程人员工资总额1800万元,尚未支付。
⑤企业的辅助生产车间提供相关的供电服务共计1400万元。
⑥2011年12月31日完工并达到预计可使用状态。
(2)该厂房投入使用后,企业采用年限平均法计提折旧,预计使用年限为20年,无残值。
(3)2013年6月末,由于企业经营不善,需要一批资金周转,决定将该厂房处置,取得价款7500万元,价款已经收到并存入银行,出售厂房应交营业税375万元。假定购入工程物资的增值税应计入工程物资成本,2011年应付债券利息应计入工程成本。
要求:(应付债券、应交税费、生产成本科目要求写出明细科目,答案中的金额单位为万元)

根据上述资料编制2011年有关应付债券的会计分录;