问题 单项选择题

甲公司2008年5月13日与客户签订了一项工程劳务合同,合同期9个月,合同总收入500万元,预计合同总成本400万元;至2008年12月31日,实际发生成本160万元。甲公司按实际发生成本占预计总成本的百分比确定劳务完成程度。在年末确认劳务收入时,甲公司发现,客户已发生严重的财务危机,估计只能从工程款中收回成本150万元。则甲公司2008年度应确认的劳务收入为( )万元。

A.200
B.160
C.150
D.228.55

答案

参考答案:C

解析: 劳务完成程度=160/400×100%=40%,按正常情况可确认收入=500×40%=200(万元);但因客户发生财务危机,预计只能收回成本150万元,因此只能确认收入150万元。

阅读理解

Britain's oldest man made his first visit to London yesterday at the age of 110. Mr John Evans had never found the time or the money—to make the trip from his home near Swansea. But, when British Rail offered him an all expenses paid birthday trip to the capital, he just could not refuse.

Until yesterday he had never been far from home, except for one trip to Aberdeen. Mr Evans, who spent 60 years working as a miner in South Wales, almost made the journey to London once before, at the turn of the century.“There was a trip to the White City but it was ten shillings (1 shilling="1/20" pound) return from Swansea—too much I thought. All my money went to the family then,” he said.

During the next two days Mr Evans will be taken on a whistle stop tour of London to see the sights. Top of his list is a visit to the Houses of Parliament(国会).

The only arrangement he does not care for is the wheelchair provided to move

him about if he gets tired.“I don't like the chair business—people will so think I am getting old,” he said.

His secret for a long and healthy life has been well publicized—no alcohol, no cigarette and no anger. Before setting off from Swansea with his 76-year-old son, Amwel, he quipped, “I'm glad to see they've given me a return ticket.”

1.It was reported that Mr Evans's healthy long life was to a certain extent due to his________ .

A. wine drinking         B. proper smoking

C. mild temper           D. sense of humor 

2.Which of the following statements is true?

A.A single trip from Mr Evans's home to the White City used to be ten shillings.

B.The first place for Mr Evans to visit is the Houses of Parliament.

C.He appreciated people's arrangement of a wheelchair during his visit.

D.Mr Evans once made the journey to London at the turn of the century. 

3.The word “quip” in the last sentence most probably means  ________.

A. to make a witty remark         B. to express a happy message

C. to make a wish                 D. to tell a joke 

4.What might be the best title for this passage?

A. 110-Year-Old Tourist           B. Secret for Long and Healthy Life

C. Free Return Ticket             D. Sightseeing in London 

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