下列影响营业利润的项目是。
A.未确认融资费用
B.公允价值变动损益
C.所得税费用
D.营业外收入
参考答案：B
解析：营业利润=营业收入-营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+公允价值变动收益+投资收益。未确认融资费用属于负债类科目，营业外收支不影响营业利润，但是会影响利润总额。所得税费用也不影响营业利润，但是会影响净利润。
| 用方框中所给词的适当形式填空，使短文正确、通顺，每个词限用一次。 | |
students usually study very hard for long 1 . This is very good but it doesn't 2 a lot, for an effective student must have enough sleep, enough food and enough rest and exercise. Every day you need to go out for a walk or visit some friends or some nice places. It's good for your study. When you return 3 your studies, your mind will be refreshed (清醒) and you'll learn more 4 study better. Psychologists (心理学家) 5 that learning takes place this way. Take English learning 6 an example. First you make a lot of progress and you feel happy. Then your language study seems 7 the same. So you will think you're learning 8 and you may give up. This can last for days or even weeks, yet you needn't give up. At some points your language study will again take another big 9 . You'll see that you really have been learning all along. If you get enough sleep, food, rest and exercise, studying English can be very effective and 10 . Don't give up along the way. Learn slowly and you're sure to get good results. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. |