问题 单项选择题

阀门只开不关原因不包括下面哪项()

A.驱动板坏了

B.电机坏了

C.显示板控制参数错了

D.显示板通讯参数错了

答案

参考答案:D

阅读理解

B

Barack Obama defeated John McCain in the longest and most costly presidential campaign in American history. The election results were widely seen as a strong statement by voters on economy. A public opinion study reported by the Wall Street Journal found that about sixty percent of voters considered the economy as the top issue.

Mr. Obama faces the deepest economic crisis since the Great Depression of the 1930s. The Dow Jones Industrial Average of leading stocks has lost nearly thirty of its value. The government seized the nation’s two largest home financing companies, Fannie Mae and Freddie Mac. It also took control of the huge insurance company, A. I. G.  The government is now a share holder in nine of the country’s largest banks. That will expand to small banks , too. The amount spent on these rescue plans has been close to one trillion dollars. That amount could increase.

Another problem the new administration faces is the budget deficit(赤字). Some experts predict the deficit for next year’s budget could be close to one trillion dollars. Some observers predict that the deficit will limit speeding in economic programs.

Barack Obama has promised a tax cut for middle income Americans. He is seeking fifty billion dollars in aid for states and job creation programs. Mr. Obama has put forward a health care reform plan that costs fifty to sixty-five billion dollars. Obama is also seeking to spend one hundred and fifty billion dollars on new energy technologies over the next ten years.

In addition, Mr. Obama has been discussing a program worth one hundred billion dollars. It includes spending in public works projects and aid to American states, cities and citizens.

41. According to the passage, the election results suggested ___________________.

A. how fierce the presidential campaign was

B. the significance of the election in American history

C. Obama promised to devote himself to economic development

D. how much money was spent during the presidential campaign

42. The Dow Jones Industrial Average is mentioned to show _________________.

A. how serious the economic crisis is

B. the value of all America’s stocks

C. the economy was considered as the top issue

D. what percentage of shares Obama has in leading stocks

43. We know from the passage that _______________________.

A. Fannie Mae and Freddie Mac are insurance companies

B. the government will become a share holder in small banks

C. money spent on the government’s rescue plan will be decreased

D. the budget deficit will not affect the economic programs

44. Which of the following statements does NOT belong to Obama’s rescue plans?

A. Cutting taxes for middle income Americans.

B. Seeking money for job creation programs.

C. Putting forward a health care reform plan.

D. Stopping spending on new energy technologies.

45. The passage mainly tells us ____________________________.

A. the deepest economic crisis in the 1930’s

B. the result of the presidential election

C. America tries to save the country’s economy

D. how Americans think of the newly-elected president

问答题

甲股份有限公司为上市公司(以下简称甲公司),2007年度和2008年度有关业务资料如下:(1)2007年度有关业务资料①2007年1月1日,甲公司以银行存款1000万元,自非关联方H公司购入乙公司80%有表决权的股份。当日,乙公司可辨认资产、负债的公允价值与其账面价值相同,所有者权益总额为1000万元,其中,股本为800万元,资本公积为100万元,盈余公积为20万元,未分配利润为80万元。在此之前,甲公司与乙公司之间不存在关联方关系。②2007年3月,甲公司向乙公司销售A商品一批,不含增值税贷款共计100万元。至2007年12月31日,乙公司已将该批A商品全部对外售出,但甲公司仍未收到该货款,为此计提坏账准备10万元。③2007年6月,甲公司自乙公司购入B商品作为管理用固定资产,采用年限平均法计提折旧,折旧年限为5年,预计净残值为0。乙公司出售该商品不含增值税货款150万元,成本为100万元;甲公司已于当日支付货款。④2007年10月,甲公司自乙公司购入D商品一批,已于当月支付货款。乙公司出售该批商品的不含增值税货款为50万元,成本为30万元。至2007年12月31日,甲公司购入的该批D商品仍有80%未对外销售,形成期末存货。⑤2007年度,乙公司实现净利润150万元,年末计提盈余公积15万元,股本和资本公积未发生变化。(2)2008年度有关业务资料①2008年1月1日,甲公司取得非关联方丙公司30%有表决权的股份,能够对丙公司施加重大影响。取得投资时,丙公司可辨认资产、负债的公允价值与其账面价值相同。②2008年3月,甲公司收回上年度向乙公司销售A商品的全部货款③2008年4月,甲公司将结存的上年度自乙公司购入的D商品全部对外售出。④2008年11月,甲公司自丙公司购入E商品,作为存货待售。丙公司售出该批E商品的不含增值税货款为300万元,成本为200万元。至2008年12月31日,甲公司尚未对外售出该批E商品。⑤2008年度,乙公司实现净利润300万元,年末计提盈余公积为30万元,股本和资本公积未发生变化。(3)其他相关资料①甲公司、乙公司与丙公司的会计年度和采用的会计政策相同。②不考虑增值税、所得税等相关税费;除应收账款以外,其他资产均未发生减值。③假定乙公司在2007年度和2008年度均未分配股利。要求:

编制甲公司2008年12月31日合并乙公司财务报表的各项相关抵销分录。