问题 单项选择题 计算题

甲股份有限公司(以下简称"甲公司")2013年发生如下事项。

(1)甲公司于2013年12月10日与乙公司签订合同,约定在2014年2月10日以每件40元的价格向乙公司提供A产品10000件,如果不能按期交货,将向乙公司支付总价款20%的违约金。由于原材料价格上升及人工成本提高等因素,导致A产品的单位成本超过合同单价。至2013年年末产品完工并验收入库。假设A产品的单位成本为50元,市场单位售价为45元,假设不考虑相关税费。

(2)2013年8月1日,甲公司因产品质量不合格而被丙公司起诉。至2013年12月31日,该起诉讼尚未判决,甲公司估计很可能承担违约赔偿责任,赔偿150万元的可能性为70%,赔偿100万元的可能性为30%。甲公司基本确定能够从直接责任人处追回30万元。

(3)甲公司2012年12月31日"预计负债-产品质量保证"科目年末余额为20万元。2013年第一季度、第二季度、第三季度、第四季度分别销售B产品100台、200台、220台和300台,每台售价为20万元。对购买其产品的消费者,甲公司做出如下承诺:该产品售出后三年内如出现非意外事件造成的故障和质量问题,甲公司免费负责保修(含零部件更换)。根据以往的经验,发生的保修费一般为销售额的1%~2%。假定甲公司2013年四个季度实际发生的维修费用分别为16万元、44万元、64万元和56万元。

根据上述资料,不考虑其他因素,回答下列问题。

甲公司因上述3个交易或事项影响2013年度营业利润的金额为()万元。

A.136

B.256

C.379

D.106

答案

参考答案:B

解析:

1.履行合同发生的损失=10000×(50-40)=10(万元);不履行合同发生的损失=10000×40×20%+10000×(50-45)=13(万元)。因为不履行合同损失大于履行合同损失,因此甲公司应选择履行合同。应计提的存货跌价准备=10000×(50-40)=10(万元)。2.该事项会计处理为:借:营业外支出150贷:预计负债150借:其他应收款30贷:营业外支出303.2013年第一季度末,"预计负债-产品质量保证"科目余额=20+100×20×[(1%+2%)÷2]-16=34(万元),第二季度未,"预计负债-产品质量保证"科目余额=34+200×20×[(1%+2%)÷2]-44=50(万元),第三季度末,"预计负债-产品质量保证"科目余额=50+220×20×[(1%+2%)÷2]64=52(万元),第四季度末,"预计负债-产品质量保证"科目余额=52+300×[(1%+2%)÷2]-56=86(万元)。4.事项(1)影响营业利润的金额为10万元:事项(2),计入营业外支出的金额不影响营业利润;事项(3)影响营业利润的金额=100×20×[(1%+2%)÷2]+200×20×[(1%+2%)÷2]+220×20×[(1%+2%)÷2]+300×20×[(1%+2%)÷2]=246(万元)。上述3个交易或事项影响2013年度营业利润的金额=10+246=256(万元)

完形填空

A teacher once told each of her students to bring a clean plastic bag and a bag of potatoes to school. For every person they didn’t want to forgive(原谅) in their lives, they chose a potato, wrote the person’s   1  and the date on it and put it in the plastic bag. Some of their bags were very   2 . They were then told to carry this bag with them   3  for one week. They would put it beside their bed at night, on the seat when sitting in a car or on a bus , and next to their desks at   4  . The   5  carrying the bag around with them made students get to know what a weight they were carrying in their minds. They had to pay attention to(注意) it all the time so that they wouldn’t  6  it or leave it in embarrassing(尴尬的) places. As time passed by, the potatoes went   7  and smelt terrible. Too often we think of tolerance(宽容) as a    8  to other people, but it clearly is for   9 ! If we choose to keep our sadness and hatred(仇恨) in our hearts, we will have to   10  them around all our lives.
小题1:
A.ageB.nameC.hobbiesD.weight
小题2:
A.smallB.beautifulC.lightD.heavy
小题3:
A.everywhereB.nowhereC.somewhereD.where
小题4:
A.homeB.workC.nightD.school
小题5:
A.studentsB.daysC.potatoesD.teachers
小题6:
A.forgetB.buyC.rememberD.find
小题7:
A.bigB.wrongC.badD.good
小题8:
A.feelingB.wasteC.giftD.greeting
小题9:
A.themselvesB.ourselvesC.yourselfD.itself
小题10:
A.missB.meetC.carryD.enjoy
阅读理解

Just when scientists think they have discovered and recorded every species of insect that crawls the earth they find something new. Earlier this month, Peter Jager, the head of Frankfurt’s Senckenberg Research Institute reported the discovery of a unique eyeless spider.

The creature that has a leg span (跨度) of six centimeters and a body size of just twelve millimeters was found in a cave inside the tiny nation of Laos, in Southeast Asia. It was identified as a member of the Huntsman spider, a large family that consists of 1100 species. However, the other members of the family all have eyes. The spider is the first one that has no eyes. They believe that the kind of spider has adapted to the fact that they do not really need the eyes to such a degree that they have dispensed with them altogether.

But they are not the only creature to have done that. Over the years, scientists have discovered completely blind cave fish, and even a freshwater crab, which happens to live in the same cave as this eyeless spider!

Surrounded by Burma and China on the northwest, Vietnam on the east, Cambodia on the south and Thailand on the west, the landlocked nation of Laos is filled with a large number of new and exotic (新奇的) species. In the last few years researchers have discovered the Saola—never-before-seen antelope-like creature, a small deer species called muntjacs, a tiny stripped rabbit and a rock rat that was thought to have been extinct 11 millions years ago. In addition to that it is also home to over one hundred species of large mammals ranging from tigers to macaques and over 165 species of amphibians (两栖动物) and reptiles like the terrible King cobra and the noisy Tokay gecko, a permanent resident inside most Laos households.

64. 小题1:Which of the following is the best title of passage?

A.Laos full of a large number of exotic species

B.Laos popular with plenty of strange species

C.Every species of insect discovered and recorded by scientists

D.World’s first eyeless spider discovery in Southeast Asia.65. 小题2:What does the second paragraph mainly tell us about the unique eyeless spider?

A.The eyesight, identification and family members.

B.The size, identification and the reason for being eyeless

C.The body, species and living environment

D.The size, identification and the species66. 小题3:The underlined part “dispensed with” (in 2nd Para) means _________.

A.got rid of

B.put up with

C.carried away

D.taken no notice of