问题 单项选择题

某企业向甲企业售出材料,价款为20万元,商定3个月后收款,采取商业承兑汇票结算。该企业于2012年3月10日开出汇票,并由甲企业承兑,汇票到期日为2012年6月10日。现对该企业进行评估,基准日定为2009年4月10日,贴现率按月息10‰计算,则该应收票据的评估值为()万元。

A.18.2

B.19.6

C.19.9

D.20.1

答案

参考答案:B

解析:因为贴现日期为两个月,即60天。贴现利息=20×10‰÷30×60=0.4(万元),该应收票据的评估值=20-0.4=19.6(万元)。

完形填空
Simon is a middle school student. He is studying in Grade 7. He usually      at 7:00 o’clock in the morning. But today he gets up at 6:30         helps his grandparents clean their room. After that he goes to buy a big       because it is his grandpa’s birthday. His        is going to be 68 years old.
Simon    two CDs about Beijing Opera(京剧) for his grandpa. He is        his grandpa would like them very much        his grandpa enjoys listening to Beijing Opera.
It takes Simon five        to finish all these things. When he gets home, it’s already         , his mother is making noodles with grandma. They are        and talking about something happily. His grandpa is drinking tea and listening to Beijing Opera.
Simon says, “      to you, grandpa.” Then he cuts the big cake and        grandpa a big piece. Grandpa is very happy and        it.
In the evening, Simon watches TV        his grandparents together after the family let off         . He is a little tired but very happy, because he can make his grandparents happy.
小题1:
A.goes to schoolB.gets upC.watches TVD.goes to bed
小题2:
A.andB.butC.orD.when
小题3:
A.flowerB.cardC.cake D.book
小题4:
A.motherB.fatherC.grandfatherD.grandmother
小题5:
A.seesB.listens toC.watchesD.buys
小题6:
A.sureB.sorryC.happyD.sad
小题7:
A.soB.becauseC.beforeD.after
小题8:
A.minutesB.hoursC.daysD.weeks
小题9:
A.morningB.noonC.afternoonD.evening
小题10:
A.comingB.goingC.laughingD.crying
小题11:
A.Good morningB.Good afternoonC.Happy New YearD.Happy birthday
小题12:
A.throwsB.givesC.putsD.makes
小题13:
A.likesB.enjoysC.cooksD.takes
小题14:
A.withB.forC.toD.around
小题15:
A.CDsB.dumplingsC.songsD.fireworks
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