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问题 单项选择题

大兴公司为增值税一般纳税企业，2013年各损益类账户的有关资料如下：(单位：元)

会计科目 借方发生额 贷方发生额
主营业务收入 100000 1020000
其他业务收入 90000
主营业务成本 700000 80000
其他业务成本 42000
营业税金及附加 50000
销售费用 37000
管理费用 130000
财务费用 16000
投资收益 50000
营业外收入 280000
营业外支出 170000
所得税费用 56 250
[要求] 根据上述资料，回答下列各题。

“净利润”项目金额为______元。

A．56250

B．168750

C．118750

D．上述选项均不正确

答案

参考答案：C

解析： 根据本题资料，“净利润”项目=利润总额175000-所得税费用56250=118750(元)。

单项选择题

When I was young, my parents ran a snack bar in our small town.One evening in early April, my mother told me to fill in at the snack bar (1) a worker who had the flu. I told her I would mess it up, (2) I had never worked at the bar before. I (3) that instead of making money, I would end up owing it."You can do it," said my mother," (4) , you won’t get much business until lunch. ""But I’ll never remember the orders, and I’m no good (5) money. Please, Mom, don’t (6) me."Then I’ll help you", she said.I shrugged my shoulders. I thought my mother’s (7) was a bad one, but I (8) .When I got to the bar the next day, I found my mother was (9) . Because the weather that day was rainy and cold, people wanted hot snacks and drinks. (10) , I was really slow at taking the orders and making change. The line of people grew, and everybody seemed (11) , I was so nervous that my hands shook, and I (12) a cup into pieces. What a mess! Then my mother came to (13) me, and she also showed me how to make (14) . If someone gave me $ 5 for something that cost $ 3.25, I handed over (15) quarters and a dollar and said, "75 cents makes four dollars, plus one dollar makes five. " Things went more (16) after that.By the end of the day, I could remember orders, (17) the bill, and make change quickly with a smile. I was even a little (18) when the sun came out and dried up business. My mother said she was proud of me, and when she (19) that I work at the snack bar again next year, I did not even shrug. I was too busy (20) the restaurant I would open one day.

 

第（14）空应选择（）

A．money

B．lunch

C．coffee

D．change
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单项选择题

患者久病体弱，面色白，汗出畏寒，动则益甚，平时极易感冒，苔薄白，脉细弱，宜用（）。

A．补中益气汤

B．参苏饮

C．麻黄附子细辛汤

D．保真汤

E．玉屏风散
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