问题 单项选择题

某建造承包商与客户签订了一份总金额为300万元的固定造价建造合同,第一年发生120万元的实际成本,预计尚需发生成本200万元,假设采用完工百分比法确认收入与成本,则该承包商的处理正确的是()

A.确认当期的合同收入112.5万元,合同成本120万元,预计合同损失20万元

B.确认当期的合同收入120万元,合同成本112.5万元,预计合同损失12.5万元

C.确认当期的合同收入112.5万元,合同成本120万元,预计合同损失12.5万元

D.确认当期的合同收入112.5万元,合同成本120万元,预计合同损失20.5万元

答案

参考答案:C

解析:至第一年末,该合同的完工进度=120/(120+200)×100%=37.5%,应确认的合同收入=300×37.5%=112.5(万元),合同毛利=(300-320)×37.5%=-7.5(万元),合同成本=112.5-(-7.5)=120(万元),预计合同损失=(320-300)×(1-37.5%)=12.5(万元)。

阅读理解

The H1Nl virus has been spreading world-wide,it is important for us to know how to control it.Please pay attention to the following points:

1.Don't touch your face.Above all,keep your hands away from your eyes,mouth and nose,all of which serve pathways(途径) for the viruses(病毒) to enter your body.

2.Wash your hands.If you have to touch your face,wash your hands,getting under the fingernails for 20 to 30 seconds with hot soap and water before.Soaps with surfactants(表面活性剂) can deal with flu viruses.

3.Cover your nose and mouth.When someone sneezes or coughs,liquid(液体) drops with flu viruses as far as three feet through the air and land on your nose and mouth,so it's best to keep at least an arm's length distance when talking to someone who shows signs of infection(感染).In order to protect others,cover your mouth and nose with a tissue(纸巾) when you cough or sneeze,and clean your hands afterward.Viruses can live for hours,or even longer when on the skin or other surfaces such as keyboards.

4.Consider buying a mask in case you need it in the future.Some research suggests that masks reduce the risk of getting the flu viruses by as much as 80%.But it also suggests that if you don't wash hands,the mask doesn't work well.So wash your hands and use the mask,especially wearing face masks in crowded places is also useful.

根据短文内容,选择最佳答案。

小题1:The article mainly tells ________.

A.the H1N1 virus has been spreading world-wide

B.how to control the H1N1 virus

C.cover your nose and mouth

D.everyone should buy a mask in the future小题2:How does the viruses enter your body easily?

A.Get though your mouth.

B.Get though your nose.

C.Get though your eyes.

D.All of the above.小题3:What can we do with the flu viruses?

A.Water.

B.Masks.

C.Soaps with surfactants.

D.Tissues.小题4:How long can the viruses live on the skin or other surfaces such as keyboards?

A.For an hour.

B.For several hours.

C.For two weeks.

D.For a year.小题5:Which of the statements is Not True?

A.Wash your hands before meals.

B.When you cough or sneeze,you should cover your mouth and nose with a tissue.

C.You shouldn't often touch your mouth,eyes and nose.

D.When you put a mask,you can often go to the crowded places.

单项选择题