问题 单项选择题

2013年4月12日,某企业与客户签订一项工程劳务合同,合同期为一年,合同收入总额为3000万元,预计合同总成本为2100万元,至2013年12月31日该企业实际发生总成本为1400万元,但提供的劳务交易结果不能可靠估计,估计只能从工程款中收回成本1050万元,2013年度该企业应确认的该劳务收入为()万元。

A.1400

B.2100

C.2900

D.1050

答案

参考答案:D

解析:由于企业提供的劳务交易结果不能够可靠地估计,已经发生的劳务成本预计能够部分得到补偿,应按照能够得到补偿的1050万元来确认劳务收入,2013年度该企业应确认的劳务收入的金额为1050万元。

单项选择题 A3/A4型题
阅读理解

Count Me Out

Call me old-fashioned. Call me old. Call me what you want, but I refuse to become part of this new Internet world.

I do not possess a computer at home or at the office. Actually, I stopped going to an office 35 years ago, when all communications were done with a pen, a typewriter, or, if the matter was of world-shaking importance, over the telephone. Likewise, if you like something advertised in a newspaper or magazine, you visited the shop selling it at the given address, or you phoned the number shown. Then you spoke to the fellow and asked for further details.

Tell me what you think of the following ad that appeared the other day in the newspaper. It was for a cure for cancer and this is what it said: “Awareness is the key. Visit spfulford. com at the awareness site.” There was no address or telephone number for the site. So what do unfortunate people without a computer do if they are seeking a cure for their illness?

There are, I am told, certain advantages in having access to the Internet. You can, for example, send love messages across the world or even get married to someone that you meet online. This bit doesn’t interest me; I have been happily married for 60 years. There are, of course, other activities for Internet users besides finding love. They can pay bills, order groceries, or discuss with their doctors.

And this is by no means all. More amazing things are yet to come in the near future. I read a newspaper report recently that quoted Stephen Hawking, an important British scientist. “The complexity of a computer as it exists today is probably less than the brain of an earthworm,” he said. “But, as technology advances, computers will become more complex, and a time may come when the Internet may develop ‘consciousness.’ In other words, the Internet will be able to think, have feelings, and may well be able to act on its own.”

If Professor Hawking is right, I may change my attitude to computers. As I grow older each day, I would like one of those that not only thinks for me but also accepts responsibilities for all my mistakes.

小题1:

What’s the meaning of the title “Count Me Out”?

A.Get me out of the Internet world.

B.Computers are trying to take control of life.

C.Modern technology pushes old people away.

D.Do not expect me to be a supporter of the Internet.小题2:

According to Paragraph 2, the author thinks computers are         .

A.unnecessary

B.convenient

C.expensive

D.advanced小题3:

What might the author like about the future computer?

A.Taking blames.

B.Curing illnesses.

C.Delivering messages.

D.Responding to emotions.