问题 单项选择题

20×7年2月1日,甲建筑公司(本题下称“甲公司”)与乙房地产开发商(本题下称“乙公司”)签订了一份住宅建造合同,合同总价款为4700万元,建造期限2年,乙公司于开工时预付20%的合同价款。甲公司于20×7年3月1日开工建设,估计工程总成本为4500万元。至20×7年12月31日,甲公司实际发生成本1984万元,其中包括甲公司在订立合同时发生的投标费160万元。由于客户要求将原设计中采用的铝合金门窗改为隔热效果更好的塑钢门窗(属于主要结构发生变动),甲公司预计完成合同尚需发生成本2976万元。为此,甲公司于20×7年12月31日要求增加合同价款500万元,并与乙公司达成一致意见。
20×8年度,甲公司实际发生成本2946万元,年底预计完成合同尚需发生530万元。
20×9年2月底,工程按时完工,甲公司累计实际发生工程成本5100万元(不包括投标费)。
假定该建造合同的结果能够可靠估计,甲公司采用累计实际发生合同成本占合同预计总成本的比例确定完工进度。甲公司适用的所得税税率为25%,预计未来期间不会变更;甲公司预计未来期间能够产生足够的应纳税所得额以利用可抵扣暂时性差异。
要求:根据上述资料,不考虑其他因素,回答下列第17~20题。

下列有关甲公司对建造合同的合同收入和合同成本进行确认的表述中,正确的是 ( )。

A.订立合同时发生的投标费不应计入合同成本,合同成本为5100万元

B.因更改门窗规格而追加的款项应计入合同收入,合同收入为5200万元

C.订立合同时发生的投标费应计入合同成本,合同成本为4660万元

D.因更改门窗规格而追加的款项不应计入合同收入,合同收入为4700万元

答案

参考答案:B

解析: 甲公司在订立合同时发生的投标费能单独区分和可靠计量且合同很可能订立的,应予以归集,待取得合同时计入合同成本;将铝合金门窗更改为塑钢门窗而形成的合同变更收入属于合同收入。所以,合同成本为5260(5100+160)万元,合同收入为5200 (4700+500)万元。

选择题

下列各项中,对《三国演义》作品故事情节的叙述不正确的两项是(5分)

A.刘备病倒在白帝城的永安宫。刘备知道自己的病难以治好,便派人请诸葛亮来嘱托后事。吩咐“若子嗣可辅,则辅之;若其不才,君可自为成都之主”,诸葛亮当即表明对刘氏的忠心。刘备交代完后事,驾崩,享年63岁。

B.孔明屡次挑战,司马懿不予理睬,孔明就拿取妇人的丧冠巾帽,外加妇人素缟衣服,写了信装进大盒子送到魏寨,嘲笑司马懿与寡妇没有什么区别。司马懿看完书信,心中大怒,虽接受衣服,却赶走了来使,还派人调查诸葛亮的饮食情况。

C.诸葛亮死前,料定司马懿定会知晓,趁机攻打。便遗命姜维不要发丧,要将自己的尸身保存好,口中放入麦粒,出兵时将自己放在阵前让司马懿看。司马懿引兵追到,看到车上端坐的孔明木像,以为孔明还活着,大惊失色,急忙退兵。

D.曹爽派人到政敌司马懿家拜访,探听虚实。司马懿装得老态龙钟,耳聋眼花,喝汤洒满衣襟,讲话口齿不清。曹爽以为他危在旦夕,对他丧失了警惕。当曹爽跟随小皇帝曹芳出洛阳城,司马懿趁机发动 * * ,逼迫曹爽交出权力,后将其杀死。E. 刘禅投降后被安排到洛阳居住,并被封为安乐公。有一次,司马昭请他喝酒,当筵席进行得酒酣耳热时,他请求司马昭让蜀地乐人跳蜀国舞、唱蜀国曲,同行的蜀国旧臣都痛哭落泪,只有刘禅嬉笑自若,认为“此间乐,不思蜀”。

阅读理解

阅读理解。

     "Mum, what does it mean when someone tells you that they have a skeleton (骨骼) in the closet (衣橱)?"

Jessica asked. "A skeleton in the closet?" her mother paused thoughtfully. "Well, it's something that you would

rather not have anyone else know about. For example, if in the past, someone in Dad's family had been arrested

for stealing a horse, it would be a skeleton in his family's closet. He really wouldn't want any neighbor to know

about it."

     "Why pick on my family?" Jessica's father said with anger. "Your family history isn't so good, you know.

Wasn't your great-great-grandfather a prisoner who was transported to Australia for his crimes?" "Yes, but

people these days say that you are not a real Australian unless your ancestors arrived as prisoners." "Gosh, sorry

I asked. I think I understand now," Jessica cut iin before things grew worse.

     After dinner, the house was very quiet. Jessica's parents were still quite angry with each other. Her mother

was ironing clothes and every now and then she glared at her husband, who hid behind his newspaper pretending

to read. When she finished, she gathered the freshly pressed clothes in her arms and walked to Jessica's closet.

Just as she opened the door and reached in to hang a skirt, a bony arm stuck out from the dark depths and a

bundle of white bones fell to the floor. Jessica's mother sank in a faint (晕倒), waking only when Jessica put a

cold, wet cloth on her forehead. She looked up to see the worried faces of her husband and daughter.

     "What happened? Where am I?" she asked. "You just destroyed the school's skeleton, Mum," explained

Jessica. "I brought it home to help me with my health project. I meant to tell you, but it seemed that as soon as

I mentioned skeletons and closets, it caused a problem between you and Dad." Jessica looked in amazement as

her parents began to laugh madly. "They're both crazy," she thought.

1. According to Jessica's mother, "a skeleton in the close" means _____.

A. a family honor

B. a family secret

C. a family story

D. a family treasure

2. What can we learn about some Australians' ancestors form Paragraph 2?

A. They were brought to Australia as prisoners.

B. They were the earliest people living in Australia.

C. They were involved in some crimes in Australia.

D. They were not regarded as criminals in their days.

3. Why did Jessica bring a skeleton home?

A. She was curious about it.

B. She planned to keep it for fun.

C. She needed it for her school task.

D. She intended to scare her parents.

4. Jessica's parents laughed madly at the end of the story probably because _____.

A. they were crazy

B. they were over excited

C. they realized their misunderstanding

D. they both thought they had won the quarrel