试题与答案

一个小于400的三位数,它是完全平方数,它的前两位数字组成的两位数还是完全平方数

题型:填空题

题目:

一个小于400的三位数,它是完全平方数,它的前两位数字组成的两位数还是完全平方数,其个位数字也是一个完全平方数,那么这个三位数是______.

答案:

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题型:阅读理解

D

The Focal Point of the “ Chinese Liquor Golden Triangle”

In China, there is a saying: a good spirit(wine) is in Sichuan, but the great one is in Yibin.

Yibin, the birthplace of Wuliangye, has a centuries-old tradition of producing great spirits. At the confluence of Jinsha and Min rivers, Yibin is praised as the first city on the source of the Yangtze River. Here, the water is clean, the soil is rich, and the climate is very favorable for brewing good liquor. The blessings of nature and centuries-old liquor brewing traditions gave rise to “ The Ten-Mile Liquor City ”, the main production facility of domestic liquor giant Wuliangye Group Co. Ltd.

Extending across 10 kilometers and dotted with gardens and sculptures, the city attracts domestic and foreign visitors with its famed liquor brewing and related culture. Another attraction is its legendary Ming Dynasty (1368-1644AD) liquor cellars (酒窖,地下储藏室).

The city has 30,000 large modern brewing tanks that provide an enormous capacity to store liquor.

The high quality of Wuliangye also owes much to its unique brewing techniques and materials. These traditional techniques are included on the list of national intangible(非物质的) cultural heritage.

Wuliangye’s sales revenues(销售额)and pre-tax profits accounted for nearly half of the respective (分别的) 59 billion yuan and 12.5 billion yuan generated by Sichuan’s provincial liquor industry in 2008. Liquor production by large enterprises in the province was about 1.1 million kiloliters, accounting for 19.6% of the production in the country.

Wuliangye is now investing 300 million yuan in a state-of-the-art quality assurance center (质保中心)that has higher standards than national requirements, which will boost the existing quality-control system when it is put into service next year.

With a goal of production value of 100 billion yuan for the year of 2020, Wuliangye is playing a leading role in the development of the liquor industry in the region. A lot of related industries are now building up in the region to create a Chinese Liquor Golden Triangle —the Chinese equivalent (相当于)of the French Bordeaux region---that continues to appear on the upper reaches of the Yangtze River.

67. To be exact, the domestic liquor giant Wuliangye Group Co. Ltd. Lies _________.

A. on the Jinsha River              B. in the city of Yibin

C. to the west of Sichuan            D. on the middle reaches of the Youngtze River

68. Which of the following is the most favorable for brewing the good wine?

A. The water       B. The soil         C. The climate          D. The facility     

69. Which of the following is NOT true according to the passage above ?

A. Compared with the western countries, Chinese wines have a long way to go.

B. The Golden Triangle is known for its wines and related industries.

C. Wuliangye’s pre-tax profit accounted for nearly 6.25 billion in 2008.

D. The liquor production of our country in 2008 is about 5,6 million kiloliters.

70. Domestic and foreign visitors go to the city for its _______.

A. famous wine brewing and related culture

B. beautiful geographical landscape

C. historic relics of different Chinese dynasties

D. the source of the Yangtze River

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题型:问答题

资料一:假定A、B、C三公司共同投资组成ABC有限公司(以下简称ABC公司),其章程规定,注册资本为900万元,A、B、C三方各占三分之一的股份。假定A公司以厂房投资,该厂房原值500万元,已提折旧300万元(同公允价值);B公司以价值200万元的新设备一套和价值100万元的一项专利权投资,其价值已被投资各方确认,并已向ABC公司移交了专利证书等有关凭证,C公司以货币资金300万元投资,已存入ABC公司的开户银行。
资料二:假定D公司有意投资ABC公司,经与A、B、C三公司协商,将ABC公司变更为ABCD公司,注册资本增加到1200元,A、B、C、D四方各占四分之一股权。D公司需以货币资金出资400万元,以取得25%的股份。协议签订后,修改了原公司章程,D公司所出400万元已存入ABCD公司的开户银行,并办理了变更登记手续。

根据资料一,编制ABC公司实际收到A公司投资的有关会计分录。

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