问题 多项选择题

填料函式补偿器的特点是()。

A.填料密封性可靠

B.结构紧凑

C.体积较小

D.补偿能力大

答案

参考答案:B, C, D

阅读理解

阅读理解。

     Television is good. You'd like to watch it all day and all night. But too much TV is a very bad thing. Scientists found

that kids who watch too much TV may have more trouble learning to read. They can't focus on (专注于) their work.

     Kids learn language skills best by reading, talking and playing with others.If they spend too much time watching TV,

they'll have less time for those things. Watching too much TV is bad for people's health. People don't move much while

watching TV.What's more, they may eat a lot of food while watching.This can make them fat.We call these people"couch potatoes". Fighting on TV is a big problem for kids.Young people are good at following.Scientists have found that those

who watch a lot of fighting shows are more likely(可能的) to fight.

1. Scientists say if kids watch too much TV, they will _____.

A. learn language skills more easily

B. be healthier

C. find it hard to learn to read

D. eat less food

2. Kids learn language skills best by_____.

A. reading

B. talking

C. playing with others

D. all of the above

3. While watching TV, what DON'T people do?

A. Eat a lot of food.

B. Have less time for reading.

C. Hardly move.

D. Focus on their work.

4. Which of the following is true?

A. An American child will watch 12,000 fighting acts on TV a year.

B. It's good for kids to learn from fighting acts on TV.

C. Too much TV is good for people's health.

D. It's easy for kids who watch a lot of fighting shows to fight.

5. "Couch potatoes" are people who watch too much TV and become _____. 

A. thin

B. fit

C. fat

D. strong

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。

针对事项(2),2013年12月31日甲公司会计处理中不正确的是()。

A.登记营业外支出120万元

B.登记其他应收款30万元

C.登记管理费用120万元

D.登记预计负债150万元