问题 填空题

Motivation is "the driving force within individuals that impels them to action." And goals are the sought-after results_____(1) motivated behavior.Motivation can be either positive or negative_____(2) direction. We may feel a driving force toward some object or condition, _____(3) a driving force away from some object or condition. For example, a person may be impelled toward a restaurant to fulfill a need, hunger, and away_____(4) an airplane to fulfill a need of safety. Some psychologists refer to positive drives_____(5) needs, wants or desires,_____(6) negative drives as fears or aversions._____ (7), though negative and positive motivational forces seem to differ dramatically_____(8) terms of physical and sometimes emotional activity, they are basically similar in_____(9) they both serve to initiate and sustain human behavior.____(10) this reason, researchers often refer _____(11) both kinds of drives or motives as needs, wants and desires.Goals, _____(12), can be either positive or negative. A positive goal is one toward_____ (13) behavior is directed and it is often referred to as an approach object. A negative goal is _____(14) from which behavior is directed away and it is sometimes referred to as an avoidance object. Since both approach and avoidance goals can be considered objectives of motivated behavior, most researchers refer to_____(15) types simply as goals. Consider this example. A middle-aged woman may wish to remain_____(16) attractive as possible. Her positive goal is to appear desirable, and_____(17) she may use a perfume advertised to make her irresistible. A negative goal may be to prevent her skin_____(18) aging, and therefore she may buy and use face creams._____(19) the former case, she uses perfume to help her achieve her positive goal — attractiveness; in the____(20) case, she uses face creams to help avoid a negative goal — wrinkled skin.

答案

参考答案:one

解析:语境搭配。此句与上句句式结构完全一样,所填之词后面是介词from与关系代词which构成的介词短语引出的定语从句,所填之词应是被修饰的名词/代词,根据上句,此处应填one。

单项选择题

某企业为增值税一般纳税企业,增值税税率为17%(假设没有其他税费)。原材料按计划成本核算。该企业原材料包括甲、乙两种,并将甲、乙两种原材料作为一类材料计算材料成本差异率,甲材料的计划单价为80元/千克,乙材料的计划单价为60元/千克。该企业20×9年12月份有关账户的月初余额如下:

帐户名称 借方余额(元)
原材料-甲材料 250000
原材料-乙材料 300000
材料采购-甲材料 50000(系11月份采购)
材料成本差异-原材料成本差异 16012
12月份,该企业有关材料收入与发出的业务如下:
(1)3日,收到上月采购的甲材料600千克,材料已验收入库。
(2)5日,从外地×单位采购甲材料一批共计5 000千克,增值税专用发票上注明的材料价款为410 000元,增值税为69 700元;×单位代垫的运杂费12 000元,其中代垫的铁路运费为10 000元。款项及运杂费已通过银行存款支付,材料尚未收到。运费可以按7%抵扣增值税进项税额。
(3)7日,从本市Y单位采购乙材料一批计1 500千克,增值税专用发票上注明的材料价款为82 500元,增值税为14 025元。材料已验收入库,款项未付。
(4)15日,自5日从外地×单位采购的甲材料运到。验收时实际数量为4 780千克,经查明,短缺的200千克系由于供货单位少发货,要求供货方退还多付款项,另20千克系运输途中合理损耗。购入该批材料的运杂费全部由实收材料负担。
(5)28日,从外地购入乙材料500千克,材料已验收入库,但发票账单尚未收到,货款未付。月末,该批材料的发票账单仍未收到。
(6)12月份用甲、乙两种材料生产的丙产品资料如下:
①丙产品的生产需要经过三道工序,工时定额为150小时,其中第一、第二和第三道工序的工时定额依次为30小时、90小时和30小时,甲、乙材料在产品开工时一次投入。
②12月初,丙在产品成本为267 850元,其中甲材料214 830元,乙材料20 500元,直接人工和制造费用32 520元。
③12月共发生直接人工和制造费用为517 080元,领用甲材料1 500千克,领用乙材料660千克。
④12月共完工丙产品1 950件。
⑤12月30 13,丙产品的在产品为780件,其中在第一、第二和第三道工序的依次为150件、 330件和300件。
(7)其他资料:
①在建工程领用乙材料500千克。
②对外销售甲材料500千克,每千克不含税销售单价为100元,开出增值税专用发票,款项已全部收到并存入银行。
(8)2×10年1月1日,该公司与上市公司长歌公司签订债务重组协议,以库存甲材料偿还所欠长歌公司的债务,债务账面价值为328 000元,并开具增值税专用发票一张,注明材料价款 272 000元,增值税46 240元,不考虑其他相关税费。
根据上述资料,回答下列各题(结果保留两位小数):

该公司因与长歌公司债务重组而应确认的营业外收入为( )元。

A.9 760

B.11 680

C.12 218

D.56 000

判断题