问题 多项选择题

某企业2010年末会计报表的有关资料如下:(单位:万元)

资产负债表项目年初数本年数
资产合计7501050
其中:流动资产420480
其中:存货270350

负债合计

470650
其中:流动负债300380
所有者权益合计280400

利润表项目上年数本年数
主营业务收入净额(略)3000
主营业务成本(略)2200
财务费用(略)360

其中:利息支出

(略)240
利润总额(略)440
净利润(略)315
该企业当年发生的部分经济业务如下:
(1)生产车间为生产甲、乙两种产品共同领用材料一批,其实际成本为15 000元。
(2)销售产品一批,售价80 000元,增值税13 600元,款项尚未收到。
(3)以银行存款支付餐费76 000元。
(4)结转全年实现的净利润3 150 000元。

上述四笔业务所涉及的下列账户中,增加数记在贷方的有______。

A.应收账款

B.主营业务收入

C.应交税费

D.本年利润

答案

参考答案:B,C,D

阅读理解

Most people graduate from school and then get a job. Everyone wants a job that pays well. How much money can you make? Ask yourself these questions: What can I do? What skills do I have? Also ask yourself: How much education do I have? For most jobs, the higher your education, the higher your earning power.

In the United States, high school graduates make about $ 18,600 a year. If you do not finish high school, you make only $10,800 a year. You can make $7,800 more each year by staying in high school!

If you stay in school, then you can make more money. A person with a high school degree makes about $18,600 a year. If that person goes to college and gets a bachelor’s degree(学士学位), he can make S42,000. With a master’s degree (硕士学位), he can make about $53,000. If the person gets a PhD(博士学位), he can make almost $79,000 or more a year.

We can learn a very important, thing from this information. If you want to work and make more money, get a good education.

小题1:The passage mainly talks about_.

A.how education and pay are connected

B.high paying jobs

C.jobs for high school students

D.good schools小题2:According to (根据) the passage, "earning power" means the ability to _____ money.

A.save

B.spend

C.pay

D.make小题3:The writer thinks that a high school graduate usually makes more money than_.

A.a university graduate

B.a person who gets a PhD

C.a person who only finishes primary school

D.a person with a master’s degree小题4:Each year a person with a PhD can make more than a person who does not finishhigh school.

A.$37,000

B.$68,200

C.$60,400

D.$26,000小题5:From the last paragraph(段落) we know that______.

A.a high school degree is not important

B.university is too expensive

C.a person can make more money with a good education

D.people with a degree don’t need to worn about finding jobs

多项选择题