问题 单项选择题

对类的构造函数和析构函数描述正确的是( )。

A.Redim a As Integer

B.Static a As Integer

C.Public a As Integer

D.Dim a As Integer

答案

参考答案:B

解析:C++中用友元函数重载运算符至少有一个参数,重载一目运算符要有一个参数,重载二目运算符要有两个参数。

不定项选择 案例分析题

甲企业为增值税一般纳税人,适用的增值税税率为17%,商品售价中均不含增值税。销售商品和提供劳务均符合收入确认条件,其成本在确认收入时逐笔结转。2014年12月,甲公司发生如下交易或事项: (1)1日,与乙公司签订为期3个月的劳务合同,合同总价款为300万元。至12月31日,已经预收合同款220万元,实际发生劳务成本140万元,估计为完成该合同还将发生劳务成本60万元,该公司按实际发生的成本占估计总成本的比例确定劳务完工进度。 (2)5日,向丙公司销售商品一批,该批商品的标价为200万元(不含增值税),实际成本为160万元,由于成批销售,甲公司给予丙公司10%的商业折扣,并在销售合同中规定现金折扣条件为2/10,1/20,N/30,,甲公司于当日发出商品同时开具增值税专用发票,符合商品销售收入确认条件,于当月20日收到丙公司支付的货款,计算现金折扣时考虑增值税。 (3)10日,向丁公司转让一项专利权的使用权,一次性收取使用费30万元存入银行,且不再提供后续服务,不考虑相关税费,该专利本月应计提摊销15万元。 (4)15日,因商品质量原因,甲公司对本年9月份销售给客户的一批商品按售价给予5%的销售折让,该批商品原售价为200万元,增值税税额为34万元,实际成本为180万元,贷款已结清,经认定,甲公司同意给予折让并开具红字增值税专用发票,以银行存款退还折让款。 (5)25日,因本月完成政府下达技能培训任务,收到财务补助资金10万元存入银行。 要求:根据上述资料,不考虑其他因素,分析回答下列小题(答案中的金额单位为万元)

根据资料(1)至(5),甲公司本期应确认的“营业收入”的金额是()万元。

A.390

B.400

C.410

D.420

阅读理解

阅读理解。

     You're in a department store and you see a couple of attractive young women looking at a sweater. You

listen to their conversation:

     "I can't believe it-a Lorenzo Bertolla! They are almost impossible to find. Isn't it beautiful? And it's a lot

cheaper than the one Sara bought in Rome."

     They leave and you go over to see this incredible sweater. It's nice and the price is right. You've never

heard of Lorenzo Bertolla, but those girls looked really stylish. They must know. So, you buy it. You never

realize that those young women are employees of an advertising agency. They are actually paid to go from

store to store, talking loudly about Lorenzo Bertolla clothes.

     Every day we notice what people are wearing, driving and eating. If the person looks cool, the product

seems cool, too. This is the secret of undercover marketing. Companies from Ford to Nike are starting to

use it.

     Undercover marketing is important because it reaches people that don't pay attention to traditional

advertising. This is particularly true of the MTV generation-consumers between the age of 18 and 34. It is

a golden group. They have a lot of money to spend, but they don't trust ads.

     So advertising agencies hire young actors to "perform" in bars and other places where young adults go.

Some people might call this practice deceptive (骗人的), but marketing executive Jonathan Ressler calls it

creative. "Look at traditional advertising. Its effectiveness is decreasing."

     However, one might ask what exactly is "real" about of young women pretending to be enthusiastic

about a sweater? Advertising executives would say it's no less real than an ad. The difference is that you

know an ad is trying to persuade you to buy something. You don' t know when a conversation you overhear

is just a performance.

1. The two attractive young women were talking so that they could _____. [ ]

A. get the sweater at a lower price

B. be heard by people around

C. be admired by other shoppers

D. decide on buying the sweater

2. Lorenzo Bertolla is _____. [ ]

A. a very popular male singer

B. an advertising agency

C. a clothing company in Rome

D. the brand name of a sweater

3. Which of the following can be inferred from the passage? [ ]

A. The two girls are in fact employed by the Lorenzo Bertolla Company.

B. The MTV generation tend to be more easily influenced by ads.

C. Traditional advertising is becoming less effective because it's too direct.

D. Undercover marketing will surely be banned soon by the government.

4. Which of the following would be the best title for the text? [ ]

A. Two Attractive Shoppers

B. Lorenzo Bertolla Sweaters

C. Ways of Advertising

D. Undercover Marketing