问题 问答题

大发股份公司由A、B、C、D四家企业等额投资联合经营。现因联营期满决定终止经营,进行清算。2010年8月31日实施清算前的资产负债表如下。清算过程中发生的事项见表。
要求:根据上述资料,计算大发股份公司歇业清算的清算收益、清算损失、清算费用、清算损益及各投资方分回资金金额。

资产负债表
编制单位:大发股份公司 2010年8月31日 单位:万元
资产 年末数 负债及所有者权益 年末数
货币资金 200 短期借款 1200
应收账款 300 应付账款 210
库存商品 1500 应交税费 -170
固定资产原价 3700 其他应付款 60
累计折旧 2500 长期借款 800
股本 700
资本公积 100
盈余公积 180
利润分配 120
资产总计 3200 负债及所有者权益总计 3200
清算期间发生的业务
顺序号 业务内容
1 收回应收账款250万元,核销无法收回的50万元
2 将库存商品等存货按1600万元价格全部变现,增值税税率17%
3 将固定资产按1300万元价格变现,应交营业税10万元
4 用现金偿还全部债务
5 支付清算费用20万元
6 归还股东权益

答案

参考答案:(1)清算收益=1300-(3700-2500+10)+(1600-1500)=190(万元)
(2)清算损失=300-250=50(万元)
(3)清算费用=20(万元)
(4)清算损益=190-50-20=120(万元)
(5)各投资方分回资产=[(200+250+1600+1600×17%+1300)-(1200+210+1600×17%-170+10+60+800+20)]÷4=(3622-2402)÷4=305(万元)

阅读理解

阅读理解。

     Let children learn to judge their own work. A child learning to talk does not learn by being corrected

all the time; if corrected too much, he will stop talking. He notices a thousand times a day the difference

between the language he uses and the language those around him use. Bit by bit, he makes the necessary

changes to make his language like other people's. In the same way, children learn to do all the other things without being taught to walk, run, climb, whistle, ride a bicycle…They compare their own performances

with those of more skilled people, and slowly make the needed changes. But in school we never give a

child a chance to find out his mistakes and correct them for himself. We do it all for him. We act as if we

thought that he would never notice a mistake unless it was pointed out to him, or correct it unless he was

made to. Let him work out, with the help of other children if he wants it, what this word says, what the

answer is to that problem, whether this is a good way of saying or doing this or not.

     If it is a matter in mathematics or science, give him the answer book. Let him correct his own papers. Why should we teachers waste time in such routine work? Our job should be to help the child when he

tells us that he can't find the way to get the right answer. Let the children learn what all educated persons

must some day learn, how to measure their own understanding, how to know what he does not know.

1.According to the passage, the best way for children to learn things is by ________.

A.listening to skilled people's advice

B.asking older people many questions

C.making mistakes and having them corrected

D.doing what other people do

2.Which of the following does the writer think teachers should NOT do?

A.Give children correct answers.

B.Allow children to mark mistakes.

C.Point out children's mistakes to them.

D.Let children mark their own work.

3.According to the writer, teachers in school should ________.

A.allow children to learn from each other

B.point out children's mistakes whenever they are found

C.correct children's mistakes as soon as possible

D.give children more book knowledge

4.The passage suggests that learning to speak and learning to ride a bicycle are ________.

A.different from learning other skills

B.the same as learning skills

C.more important than other skills

D.not really important skills

单项选择题