问题 多项选择题

下列各项中,属于利润要素的有()。

A.当期所有利得和损失

B.收入减去费用后的净额

C.直接计人当期损益的利得和损失

D.收入减去利得

答案

参考答案:B, C

解析:利润反映收入减去费用、直接计人当期利润的利得减去损失后的净额。

阅读理解

阅读理解。

     Attractive fathers do not pass their looks onto their sons but they will hand their good looks down to their

daughters, research shows.

     In a study of family photographs, Professor David Perrett and Elisabeth Cornwell-now at the University of

Colorado have found that while both father and mother can influence the attractiveness of their daughters, the

couple's good looks do not necessarily contribute to the attractiveness of their son as an adult. Handsome men

with masculine (阳刚的) looks are likely to pass on masculine features, but not facial attractiveness.

     The theory suggests it is not unusual for attractive parents to produce a beautiful daughter while failing to

pass on the same good looks to a son.

     While many celebrity mothers produce beautiful daughters-such as Goldie Hawn and her daughter Kate

Hudson or Jerry Hall and her daughter Georgia-the same is not necessarily true of celebrity fathers. Sean

Stewart, the son of Rod Stewart and his first wife Alan, would probably be judged less attractive than his model

sister Kimberly. "We can't see a strong relationship between the parents' attractiveness and the sons. If the

parents are supermodels, their daughters will be lookers," Perrett said.

     Prof Perrett said it has previously been suggested that a woman could increase her own reproductivets (繁

殖的) success by choosing a good-looking man whose genes would be passed onto male children. But the new

study, published in the current edition of the journal Animal Behaviour, disagrees with the theory.

     He said:"When we looked at women's faces, we found clear evidence that attractiveness passed from both

father and mother to daughter. For the male line, we find that facial masculinity follows the rule 'like father like

son'. Masculine dads have masculine sons. But we did not find any evidence that facial attractiveness is passed

from father to son."

1. Which of the followings is TRUE according to the passage? [ ]

A. Father and mother can influence the attractiveness of their children.

B. Handsome fathers with masculine looks will not pass on masculine features.

C. There is a strong relationship between the parents' attractiveness and the daughters.

D. If the parents are supermodels, their sons will be good-looking.

2. What does the word "lookers" in the fourth paragraph most probably mean? [ ]

A. On-lookers.

B. Models.

C. Beauties.

D. Passers-by.

3. How many celebrity families are mentioned in the passage? [ ]

A. Three.

B. One.

C. Two.

D. Four.

4. The passage is most likely to be found in a book about _____. [ ]

A. popular science

B. historical events

C. successful people

D. political systems

选择题