问题 单项选择题

将鼓胀称为“水蛊”的医著是()。

A.《丹溪心法》

B.《证治要诀》

C.《医宗必读》

D.《诸病源候论》

E.《景岳全书》

答案

参考答案:D

阅读理解

This March is a busy month in Shanghai. There’s a lot to do. Here are the highlights. 

Live Music - Late Night Jazz 

Enjoy real American jazz from Herbie Davis, the famous trumpet player. He’s coming with his new 7-piece band, Herbie’s Heroes. Herbie is known to play well into the early hours, so don’t expect to get much sleep. This is Herbie’s third visit to Shanghai. The first two were sold out, so get your tickets quickly.

PLACE: The Jazz Club DATES: 15-23 March PRICE: ¥80,120 TIME: 10:00p.m. till late! TEL: 6466-8736

Scottish dancing 

Take your partners and get ready to dance till you drop. Scottish dancing is fun and easy to learn. Instructors will demonstrate the dances. The live band, Gordon Stroppie and the Weefrees, are also excellent

PLACE: Jack Stein’s DATES: every Monday PRICE: Y60 including one drink TIME: 7:00 - ~0:00 p.m. TEL: 6402-1877

Exhibitions - Shanghai Museum 

There are 120,000 pieces on show here. You can see the whole of Chinese history under one roof. It’s always interesting to visit, but doubly so at the moment with the Egyptian Tombs exhibition. There are lots of mummies and more gold than you’ve ever seen before. Let us know if you see a mummy move! 

PLACE: Shanghai Museum PRICE: ¥30 (¥ 15 for students) TEL: 6888-6888 DATES: daily TIME: Monday - Friday 9:00a.m. - 5:00p.m. Weekends 9:00a.m. - 9:00p.m.

Dining - Sushi chef in town 

Sushi is getting really big in Shanghai. In Japan, it’s become an art form. The most famous Sushi ‘artist’ is Yuki Kamura. She’s also one of the few female chefs in Japan. She’ll be at Sushi Scene all of this month. 

PLACE: Sushi Scene in the Shanghai Hotel DATES: all month PRICE: ¥200 TIME: lunchtime TEL: 6690-3211

For a full listing of events, see our website. 

小题1:Suppose you are going to attend an activity at 8: 00p. m. on Saturday, which one can you choose? 

A.Live Music - Late Night Jazz

B.Scottish dancing

C.Exhibitions - Shanghai Museum

D.Dining - Sushi chef in town小题2:Which of the following is true according to the advertisements?

A.Scottish dancing is so interesting and easy that it never tires you out.

B.The performance given by the American jazz band won’t last long.

C.Sushi is not popular in Shanghai as it is a kind of Japanese traditional food.

D.It is more interesting to visit Shanghai Museum for the exhibits from Egypt.小题3:From the text we may learn that Kamura is _______.

A.a cook

B.a waitress

C.an instructor

D.an artist

问答题

甲公司为增值税一般纳税人,适用的增值税税率是17%,所得税税率是25%,年末一次确认全年所得税费用。销售商品、材料均不含增值税,商品、材料销售成本随销售收入的确认逐笔结转,本年利润采用表结法核算。假定除以下材料之外,不考虑其他因素。
资料1:2009年实现营业收入1800万元,营业利润250万元,净利润200万元,平均净资产3000万元。
资料2:2010年1月至11月甲公司损益类科目累计发生额如下表所示。

                         单位:万元
科目名称 借方发生额 贷方发生额 科目名称 借方发生额 贷方发生额
主营业务收入 1950 销售费用 54
主营业务成本 1630 管理费用 45
其他业务收入 250 财务费用 24
其他业务成本 95 投资收益 40
营业税金附加 32 营业外支出 21
资料3:2010年12月份甲公司发生如下交易或事项:
(1)12月3日,销售产品一批,开出的增值税专用发票上注明的价款为70万元,增值税税额为11.9万元,销售商品实际成本为56万元。提货单和增值税专用发票已交购货方,货款尚未收到,已办妥托收手续。
(2)12月11日,向丙公司销售材料一批,销售价格为3万元,增值税销项税额为0.57万元,销售材料实际成本为2万元。A材料已发出,款项已存入银行。
(3)12月31日,确认本年度专利权使用权转让收入20万元,当天收到款项。并计提本月专利权摊销1万元。
(4)12月31日,计提固定资产减值6万元。
(5)12月31日,计提公司管理部门固定资产折旧5万元,摊销公司管理部门用无形资产成本8万元。
(6)12月31日,确认本月交的城市维护建设税2.5万元,教费附加1.5万元。
(7)12月31日,确认本年所得税费用136万元。
资料4:2010年平均净资产3500万元。
要求:

根据编制的甲公司2010年度利润表、资料1、资料4,计算甲公司2010年度下列财务指标:①营业利润率;②营业毛利率;③净资产收益率;④营业收入增长率。