问题 单项选择题

甲公司于2010年12月25日接受乙公司委托,为其培训一批学员,培训期为3个月,2011年1月1日开学。协议约定,乙公司应向甲公司支付的培训费总额为60000元,分三次等额支付,第一次在开学时预付,第二次在2011年2月1日支付,第三次在培训结束时支付。2011年1月1日,乙公司预付第一次培训费。至2011年1月31日,甲公司发生培训成本15000元(假定均为培训人员薪酬)。2011年1月31日,甲公司得知乙公司经营发生困难,后两次培训费能否收回难以确定。甲公司2011年1月应确认的收入为( )元。

A.0
B.20000
C.60000
D.15000

答案

参考答案:D

解析: 已经发生的劳务成本预计能够得到补偿的,应按已经发生的能够得到补偿的劳务成本金额确认提供劳务收入。

阅读理解

Parents whose children show a special interest in a sport feel very difficult to make a decision about their children’s careers. Should they allow their children to train to become top sports men and women? For many children it means starting schoolwork very young, and going out with friends and other interests have to take a second place. It’s very difficult to explain to a young child why he or she has to train five hours a day, even at the weekend, when most of his or her friends are playing.

Another problem is of course money. In many countries money for training is available from government for the very best young sportsmen and women. If this help can not be given, it means that it is the parents who have to find the time and the money to support their child’s development and sports clothes, transport to competitions, special equipment, etc. Can all be very expensive?

Many parents are worried that it is dangerous to start serious training in a sport at an early age. Some doctors agree that young muscles may be damaged by training before they are properly developed. Professional(专业的) trainers, however, believe that it is only by training young that you can reach the top as a successful sports person. It is clear that very few people do reach the top, and both parents and children should be prepared for failure even after many years of training.

小题1:This article is most probably taken from ____.

A.a letter

B.an advertisement

C.a personal diary

D.a newspaper article小题2:According to the passage, parents whose children show a special interest in sport ____.

A.feel uncertain if they should let their children train to be sports men or women .

B.try to get financial(财政的) support from the government for their children’s training.

C.have to get medical advice from doctors about training methods

D.prefer their children to be trained as young as possible小题3:Which of the following statements is NOT true?

A.By starting young, you won’t have much time for your schoolwork.

B.Early training may damage your muscles.

C.Most children may become professional sports men after a long period of training.

D.It’s very expensive for parents to support their child’s development in sports.小题4:The phrase “ to take a second place” means____.

A.to repeat the activities some other day

B.to become less important

C.of all the things, they are the most important

D.to happen again小题5:____can become the best players after many years of training.

A.Most people

B.Some people

C.Hardly any people

D.No people

问答题 简答题