试题与答案

M股份有限公司(以下简称M公司)2006年至2007年对N股份有限公司(以下简称N公

题型:单项选择题 A3/A4型题

题目:

M股份有限公司(以下简称M公司)2006年至2007年对N股份有限公司(以下简称N公司)投资业务的有关资料如下:

(1)2006年1月1日,M公司以银行存款2000万元购入N公司20%的股份,另支付相关税费10万元。M公司对N公司的财务和经营决策具有重大影响,并准备长期持有该股份。2006年1月1日,N公司的可辨认净资产的公允价值为9150万元。

(2)2006年5月1日,N公司宣告分派2005年度利润100万元。

(3)2006年6月10日,M公司收到N公司分派的现金股利。

(4)2006年度,N公司实现净利润400万元,2006年初,N公司一台营销部门用的设备公允价值为800万元,账面价值为600万元,截至2006年初,固定资产的预计尚可使用年限为10年,净残值为零,按照直线法计提折旧。

(5)2007年5月2日,N公司召开股东大会,审议董事会于2007年4月1日提出的2006年度利润分配方案。审议通过的利润分配方案为:按净利润的10%提取法定盈余公积;按净利润的5%提取法定公益金;不分配现金股利。该利润分配方案于当日对外公布。N公司董事会原提交股东大会审议的利润分配方案为:按净利润的10%提取法定盈余公积;按净利润的5%提取法定公益金;分配现金股利100万元。

(6)2007年,N公司发生净亏损500万元。

(7)2007年12月31日,由于N公司当年发生亏损,M公司对N公司投资的预计可收回金额降至1790.8万元。

根据上述资料,不考虑其他因素,回答下列问题。

2007年底M公司应确认的净亏损为()

A.104万元

B.100万元

C.-104万元

D.-100万元

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错解析: 对“三税”实行先征后返、先征后退、即征即退办法的,除另有规定外,对随“三税”附征的城市维护建设税和教育费附加,一律不予退 (返)还。

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题型:单项选择题

当在居住的楼房中遭遇火灾时,应采取正确有效的方法自救逃生,减少人身伤亡损失。下列做法中不正确的是:()

A.打开门窗,以利用观察火情的发展。 

B.不要盲目乱跑、更不要跳楼逃生,这样会造成不应有的伤亡。可以躲到居室里或者阳台上。紧闭门窗,隔断火路,等待救援。有条件的,可以不断向门窗上浇水降温,以延缓火势蔓延。 

C.在失火的楼房内,逃生不可使用电梯,应通过防火通道走楼梯脱险。因为失火后电梯竖井往往成为烟火的通道。并且电梯随时可能发生故障。 

D.逃生时。尽量采取保护措施,如用湿毛巾捂住口鼻、用湿衣物包裹身体。

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题型:阅读理解

INDLANAPOLIS—Doctors and health advocates (提倡者)have warned for years that American children are getting fatter. Now even some kids’ teddy bears are packing on the pounds.

But these heavy toys aim to combat(对抗)obesity, not add to it.

Researchers at Indiana State University in Terre Haute tried a small experiment to test the effects of having kids play with heavier toys. They found that 10 children aged 6 to 8 burned more calories and had higher heart and breathing rate when they moved 3-pound toy blocks instead of unweighted blocks.

So could adding a small weight to stuffed animals and other toys help kids get fit?

“This is not going to solve the obesity problem,” said John Ozmun, a professor who did the study with graduate student Lee Robbins. “But it has been possible to make a positive contribution.”

Some experts cautioned that children could hurt themselves by trying to lift too much too soon and said more activity is preferable to heavier toys. But all agreed that childhood obesity is a big problem.

Obesity rate has become three times over the past 40 years for children and adolescents, raising the risk of diabetes(糖尿病)and other health problems. Federal health officials say more than a third of American children are overweight, and about 17 percent are considered obese(肥胖的).

“Squeezing activity into daily routines can be a good way for children to get more exercise and shed unhealthy pounds,” said Aicia Moag-Stahlberg, who heads Action for Healthy Kids.

“By adding weights, you’re adding some intensity to the action,” she said.

Kara Tucker, youth development coordinator for the National institute for Fitness and Sport in Indianapolis, said active playing helps youngsters work out without realising it.

“Giant soccer is one of my favorites,” Tucker said. “If we told the kids, ‘Hey, you’re going to run up and down the court 20 times,’ they would completely be uninterested. Yet when we put a big soccer ball out there, they will just run forever. They’re having a great time.”

56.What does the passage mainly tell us?

A.American children are getting fatter.

B.New toys are needed for overweight children.

C.Heavier toys help children to combat the obesity problem.

D.Doubts about heavier toys for obese children.

57.What does John Ozmun think of the measure of using heavier toys?

A.It can solve the obesity problem.

B.It is of little use to the obesity problem.

C.It may be of some help to the obesity problem

D.It may hurt children.

58.Some experts think it would be better for obese kids to    .

A.play with light toys

B.play with less heavy toys

C.be on diet

D.have more activity

59.Which of the following is true about obese children in the US?

A.Obesity rate has risen by 30% over the past 40 years.

B.There are now three times as many obese children as 40 years ago.

C.One are fewer overweight children than obese children.

D.There are fewer overweight children than obese children.

60.What Tucker said in the last paragraph suggests that       .

A.he himself likes playing giant soccer balls best

B.he prefers kids to have active playing

C.kids have no interest in running

D.an activity will not work if kids know the purpose of it

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