搜题请搜索小程序“爱下问搜题”
问题 多项选择题

惠达公司采用科目汇总表账务处理程序，并采取全月一次汇总的方法编制科目汇总表。2010年7月，惠达公司根据所有记账凭证编制的科目汇总表如下：(单位：元)

科目汇总表

2010年7月 　　　　　　　　　　　　　　　　　　　　　　　　科汇07号
会计科目本期发生额
借方贷方
银行存款251000249200
应收账款100000
原材料5000090000
生产成本170000210000
制造费用6000060000
库存商品210000220000
固定资产21000
累计折旧4600
固定资产清理56300
应付职工薪酬4000040000
应交税费6650076000
本年利润EF
主营业务收入300000300000
主营业务成本220000220000
销售赞用2000020000
财务费用700700
管理费用46004600
营业外收入5630056300
营业外支出1100011000
所得税费用2500025000
合计GH
要求：根据上述材料，回答问题：

下列表述中正确的有( )。

A．本月营业利润为54700元

B．本月营业利润为45300元

C．本月利润总额为100000元

D．本月净利润为75000元

答案

参考答案：A,C,D

解析： 营业利润=营业收入-营业成本-营业税金及附加-期间费用-资产减值损失+公允价值变动收益-公允价值变动损失+投资收益(-投资损失)；利润总额=营业利润+营业外收入-营业外支出；净利润=利润总额×(1-所得税税率)。所以营业利润=300000-220000-20000-700-4600=54700(元)，利润总额=54700+56300-11000=1000009(元)，净利润=100000-25000=75000(元)。

单项选择题

The fact that most Americans live in urban areas does not mean that they reside in the center of large cities. In fact, more Americans live in the suburbs of large metropolitan areas than in the cities themselves.
The Bureau of the Census regards any area with more than 2,500 people as an urban area, and does not consider boundaries of cities and suburbs.
According to the Bureau, the political boundaries are less significant than the social and economic relationships and the transportation and communication systems that integrate a locale. The term used by the Bureau for an integrated metropolis is an MSA, which stands for Metropolitan Statistical Area. In general, an MSA is any area that contains a city and its surrounding suburbs and has a total population of 50,000 or more.
At the present time, the Bureau reports more than 280 MSAs, which together account for 75 percent of the US population. In addition, the Bureau recognizes 18 megapolises, that is, continuous adjacent metropolitan areas. One of the most obvious megapolises includes a chain of hundreds of cities and suburbs across 10 states on the East Coast from Massachusetts to Virginia, including Boston, New York, and Washington, D.C. In the Eastern Corridor, as it is called, a population of 45 million inhabitants is concentrated. Another megapolis that is growing rapidly is the California coast from San Francisco through Los Angeles to San Diego.

The underlined word "adjacent" in the last paragraph is closest in meaning to ______.

A．beside each other

B．growing very fast

C．the same size

D．densely populated
查看答案
单项选择题 A1/A2型题

患者，女，28岁，缺失，设计了为基牙，烤瓷桥修复，已分别塑瓷、烧结、形态修整，上釉后需焊接成一整体，采用的焊接方法是（）。

A.激光焊接

B.炉内焊接

C.汽油+压缩空气火焰焊接

D.点焊

E.等离子弧焊接
查看答案