试题与答案

企业的下列行为中,违背会计核算一贯性原则的是( )。A.根据企业会计制度的要求,从

题型:单项选择题

题目:

企业的下列行为中,违背会计核算一贯性原则的是( )。

A.根据企业会计制度的要求,从本期开始对长期股权投资提取减值准备

B.鉴于本期经营状况不佳,将固定资产折旧方法由年数总和法改为直线法

C.上期提取甲股票投资跌价损失准备1000元,签于股市行情下跌,本期提取5000元

D.鉴于当期现金状况不佳,将原来采用的现金股利分配政策改为分配股票股利

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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根据以下资料,回答下列题。

为反映我国工业企业自主创新能力现状,了解企业开展创新活动的政策环境以及企业家对创新的认知程度,国家统计局近期对我国工业企业的创新情况进行了一次专项调查。

调查结果显示,2009—2011年间,全国开展创新活动的规模以上工业企业有8.6万家,占全部规模以上工业企业的28.8%。其中大型企业中开展创新活动的企业所占比重为83.5%,中型企业为55.9%,小型企业为25.2%。

分行业看,开展创新活动的企业较为密集的行业主要分布在医药制造业(63.8%),仪器仪表及文化、办公用机械制造业(60.9%),专用设备制造业(46.6%),通信设备、计算机及其他电子设备制造业(46.5%)等高技术或中高技术行业。传统制造业及非制造业工业开展创新活动的企业所占比重相对较低,如纺织业为24.2%,采矿业为12.2%,电力、燃气及水的生产、供应业为15.7%。

分地区看,东、中、西部地区开展创新活动的企业占本地区规模以上工业企业的比重分别为28%、31.6%和9.6%,东部地区虽然低于中部地区,但东部地区开展创新活动企业的数量达到6.1万家。

创新经费来源情况可以从一个侧面所映政府支持企业创新的政策环境。调查结果表明,在全部规模以上工业企业创新活动经费中,企业资金占82.8,金融机构贷款占9.3%,政府资金占3.4%,国外资金和其他资金分别占0.8%和3.7%。

调查结果表明,2011年我国规模以上工业企业实现新产品销售收入39606.1亿元,占当年主营业务收入的比重为12.7%;新产品出口额为8686.8亿元,占当年全部工业制成品出口额的11.9%。

分企业规模看,大型、中型和小型企业分别实现新产品销售收入21002.4亿元、10404.5亿元和8199.1亿元,占主营业务收入的比重分别为18.6%、11.1%和7.7%。

2009—2011年间,全国规模以上工业企业约有()。

A.2.41万家

B.29.86万家

C.24.08万家

D.2.99万家

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The percentage of immigrants (including those unlawfully present) in the United States has been creeping upward for years. At 12.6 percent, it is now higher than at any point since the mid 1920s. We are not about to go back to the days when Congress openly worried about inferior races polluting America’s bloodstream. But once again we are wondering whether we have too many of the wrong sort of newcomers. Their loudest cites argue that the new wave of immigrants cannot, and indeed do not want to, fit in as previous generations did.

We now know that these racist views were wrong. In time, Italians, Romanians and members of other so called inferior races became exemplary Americans and contributed greatly, in ways too numerous to detail, to the building of this magnificent nation. There is no reason why these new immigrants should not have the same success.

Although children of Mexican immigrants do better, in terms of educational and professional attainment, than their parents, UCLA sociologist Edward Telles has found that the gains don’t continue. Indeed, the fourth generation is marginally worse off than the third. James Jackson, of the University of Michigan, has found a similar rend among black Caribbean immigrants, Telles fears that Mexican Americans may be fated to follow in the footsteps of American blacks—that large parts of the community may become mired in a seemingly state of poverty and underachievement. Like African Americans, Mexican Americans are increasingly relegated to (降入) segregated, substandard schools, and their dropout rate is the highest for any ethnic group in the country.

We have learned much about the foolish idea of excluding people on the presumption of the ethnic/racial inferiority. But what we have not yet learned is how to make the process of Americanization work for all. I am not talking about requiring people to learn English or to adopt American ways; those things happen pretty much on their own, but as arguments about immigration hear up the campaign trail, we also ought to ask some broader question about assimilation, about how to ensure that people, once outsiders, don’t forever remain marginalized within these shores.

That is a much larger question than what should happen with undocumented workers, or how best to secure the border, and it is one that affects not only newcomers but groups that have been here for generations. It will have more impact on our future than where we decide to set the admissions bar for the latest ware of would be Americans. And it would be nice if we finally got the answer right.

What does the author think of the new immigrants()

A.They will be a dynamic work force in the US.

B.They can do just as well as their predecessors.

C.They will be very disappointed on the new land.

D.They may find it hard to fit into the mainstream.

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