问题 单项选择题

耐火材料的耐火度通常高于()℃。

A.1000

B.1350

C.1580

D.1730

答案

参考答案:C

单项选择题

某商业企业为增值税一般纳税企业,适用的增值税税率为17%。20×7年有关资料如下:
(1)资产负债表有关项目年初、期末余额和部分项目发生额如下:
账户名称年初余额本年增加本年减少期末余额
应收账款23404680
应收票据585351
交易性金融资产300100(出售)200
应收股利203010
存货25002400
长期股权投资500200(以固定
资产投资 )
700
应付账款17552340
应交税费:
应交增值税250302(已交)
408(进项税额)
220
短期借款600400700

(2)利润表有关项目本年发生额如下:
账户名称借方发生额贷方发生额
营业收入4000
营业成本2500
投资收益
现金股利10
出售交易性金融资产


(3)其他有关资料如下:
出售的交易性金融资产均为非现金等价物;出售交易性金融资产已收到现金;应收、应付款项均以现金结算;应收账款变动数中含有本期核销的坏账准备100万元。以固定资产对外投资时,确认的固定资产处置损失为50万元。
不考虑该企业本年度发生的其他交易和事项。
要求:根据上述资料,不考虑其他因素,回答下列各题。

(1)下列有关基本每股收益的表述中,不正确的是( )。

A.计算基本每股收益时,分母为当期发行在外普通股的算术加权平均数

B.计算基本每股收益时,分子为归属于普通股和优先股股东的当期净利润

C.基本每股收益仅考虑当期实际发行在外的普通股股份,按照归属于普通股股东的当期净利润除以当期实际发行在外普通股的加权平均数计算确定

D.基本每股收益仅考虑当期实际发行在外的普通股股数,即期初发行在外普通股股数根据当期新发行或回购的普通股股数与相应的时间权数的乘积进行调整后的股数

完形填空
完形填空。
     It all started a year before when my daughter Suzanne and I were shopping in Sydney. In the window of
a sports shop I noticed a photo of a group of young people climbing the rock   1   in a canyon (峡谷). "That's
what I'm going to do next   2  ," I said. Suzanne laughed. "Sure, Mum! Don't forget you're 65 years old!"
     I didn't feel I was that age! I   3   a club and trained weekly. Each day I felt my physical energy   4   and,
along with it, my confidence (信心). Then Suzanne pointed out, "Ws good, but how can you clear away
the   5   of height?" "I've got it all worked out," I replied bravely. "We're going to the indoor climbing centre."
     While I was going up the high wall, I was afraid to look down as if a terrible animal was after me. Some
time later, as I reached the ground, I sat down   6   on the floor. Later that night, as I lay in bed, I encouraged
myself, "You had climbed the wall! You will certainly make it!"
     We set off with our packages to the Grand Canyon. When we reached it, I found the canyon was a huge
black hole-far   7   than I had imagined. As the guide clipped (夹住) me onto the rope, my heart   8   double-time
and I wondered why I had got myself into this. Time lost all meaning   9   I pushed my body forward. Only
the strong rope kept me from  10  hope. I began to think it would never end when everyone had stopped. "This
is as far as we go, and we can climb out after a few steps," the guide said finally. Two and a half hours later,
we returned to the car park at last. I began to shake, one hard step after another.
     Getting onto the bus, I  11  into the seat I had left so confidently a lifetime before. Then, while I was in the
seat catching my breath, a feeling of great happiness spread  12  me. I had done it, at 66 years of age.
( )1.A. side      
( )2.A. week      
( )3.A. joined    
( )4.A. appear    
( )5.A. sense     
( )6.A. quickly   
( )7.A. higher    
( )8.A. hit       
( )9.A. as        
( )10.A. dropping 
( )11.A. climbed  
( )12.A. through
B. top       
B. month     
B. found     
B. change    
B. idea      
B. quietly   
B. deeper    
B. beat      
B. since     
B. forgetting    
B. fell      
B. around    
C. face      
C. season    
C. got       
C. rise      
C. fear      
C. suddenly  
C. longer    
C. jumped    
C. before    
C. losing    
C. stepped      
C. from      
D. back     
D. year     
D. visited  
D. increase               
D. worry    
D. heavily  
D. lower    
D. knocked  
D. after    
D. missing  
D. sat      
D. along