甲公司20×8年年度发生的有关交易或事项如下：
(1)因出租房屋取得租金收入120万元;
(2)因处置固定资产产生净收益30万元;
(3)收到联营企业分派的现金股利60万元;
(4)因收发差错造成存货短缺净损失10万元;
(5)管理用机器设备发生日常维护支出40万元;
(6)办公楼所在地块的土地使用权摊销300万元;
(7)持有的交易性金融资产公允价值上升60万元;
(8)因存货市价上升转回上年计提的存货跌价准备100万元。
要求：
根据上述资料，不考虑其他因素，回答下列问题。
上述交易或事项对甲公司20×8年度营业利润的影响是()
A.-10万元
B.-40万元
C.-70万元
D.20万元
参考答案：C
解析：甲公司20×8年营业利润的影响额=120-10-40-300+60+100=-70(万元)
Your junior high school years are coming to an end. After the big exam，most of you will go to 36 in a senior high school. 37 are you expecting from senior high? 38 hear what plans some students have for the future. 1.Zhou Jie，15，from Shanghai，“I have heard that although Senior 3 is a 39 year，students feel less stressed out in Senior 1 and Senior 2.I hope there’ll be time to enjoy 40 ，especially tennis. The Tennis Masters（大师）Cup will be held in Shanghai. I’m going to volunteer to help out and I’m sure I’ll really enjoy it.” 2.Jin Li，16，from Harbin，“I really enjoy science. I’m crazy about 41 model planes，although I’m not good at 42 .I’ll learn more science in senior high. Anyway. sometime in the future I’m going to build a super model plane!” 3.Wang Ya，15，from Xiamen，“I hope I can be 43 in senior high school. I’m only 155 cm. I want to be 162 cm. 44 most of the girls in my family don’t grow any taller than 160 cm. I hope I’m different.” 4.Li Fan，15，from Puyang，“I hope I can make more friends. In senior high. I’ll meet different people from different areas. I hope I can learn new things 45 them.”
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