阅读下面短文，从短文后各题所给的四个选项（A、B、C和D）中，选出可以填入空白处的最佳选项，并在答题卡上将该项涂黑
Half a year before graduation from college, my son began to seek a job.
the financial crisis, fewer companies would like to
new staff. My son targeted a company that was
to employ only one person
there were more than 20 people filing their resumes.
After the interview, there would only be 3 who could enter the final round, which would later
one person to be employed. Everything seemed to go quite
and my son passed the first round and entered the final round in a week.
On the day of the final interview, my son and other two
arrived at the interview place on time,
the test. The interview was unbelievably
. The interviewer only said to them, “All of you are very super. Please go home and wait for our
. We will tell you the
in 3 days. Good luck to all of you！” On the morning of the third day, my son received a text from the company shortly after breakfast that he was not employed. We all felt very
.
In nightfall that day, my son suddenly told me
on phone, “Dad, I have been employed!” Greatly surprised, I could not wait to ask him, “ What’s the whole
?” My son told me that he received another text saying that he was employed. Actually the first text sent to my son was also
of the test in the interview. Three men received the same text this morning and only my son ’s
was “ Thank you” while the others said “Goodbye”.
Only then did I know that my son ’s hope
in that way. That is, when you feel disappointed, do not
to say “Thank you ” to the one who disappoints you. Saying “Thank you” shows respect for others’ work and shows your grand
. Therefore, while under the same condition, you will get the upper hand in terms of
compared with others!
| 小题1: | | A．Due to | B．As to | C．By way of | D．Contrary to |
|
| 小题2: | | A．promote | B．train | C．discover | D．employ |
|
| 小题3: | | A．encouraged | B．allowed | C．intended | D．supposed |
|
| 小题4: | | A．since | B．while | C．because | D．if |
|
| 小题5: | | A．decide | B．attract | C．meet | D．represent |
|
| 小题6: | | A．slowly | B．secretly | C．smoothly | D．silently |
|
| 小题7: | | A．candidates | B．students | C．friends | D．members |
|
| 小题8: | | A．watching over | B．waiting for | C．thinking about | D．looking into |
|
| 小题9: | | A．formal | B．funny | C．simple | D．strange |
|
| 小题10: | | A．information | B．order | C．notice | D．message |
|
| 小题11: | | A．choice | B．result | C．mark | D．idea |
|
| 小题12: | | A．annoyed | B．puzzled | C．shocked | D．disappointed |
|
| 小题13: | | A．doubtfully | B．calmly | C．excitedly | D．worriedly |
|
| 小题14: | | A．cause | B．matter | C．conclusion | D．interview |
|
| 小题15: | | A．middle | B．ending | C．course | D．part |
|
| 小题16: | | A．reply | B．way | C．problem | D．question |
|
| 小题17: | | A．came | B．grew | C．changed | D．developed |
|
| 小题18: | | A．expect | B．regret | C．dislike | D．forget |
|
| 小题19: | | A．curiosity | B．generosity | C．dignity | D．personality |
|
| 小题20: | | A．abilities | B．opportunities | C．challenges | D．strengths |
|
假设坏账准备均为对应收账款计提，商品、原材料售价中不含增值税。假定销售商品、原材料和提供劳务均符合收入确认条件，且销售商品和提供劳务均属于公司的主营业务，成本在确认收入时逐笔结转，原材料、库存商品均未计提存货跌价准备。2012年度W公司发生如下交易事项：（1）销售A商品，商品售价为4000万元，由于是成批销售，对方又是老客户，W公司给予客户25%的商业折扣并开具了增值税专用发票，款项尚未收到。该批商品实际成本为2400万元。（2）向本公司销售人员发放自产产品作为福利，该批产品的实际成本为300万元，市场售价为500万元。（3）经批准，接受甲公司投入原材料一批，合同约定的价值为2000万元（与公允价值相符），增值税税额为340万元；同时W公司增加实收资本2000万元，相关法律手续已办妥。（4）销售B原材料一批，增值税专用发票注明售价170万元，款项收到并存入银行。该批材料的实际成本为140万元。（5）确认设备安装劳务收入。该设备安装劳务合同总收入为240万元，预计合同总成本为175万元，合同价款在2012年10月份签订合同时已收取。采用完工百分比法确认劳务收入。截至本年末，该劳务的累计完工进度为20%，已累计发生劳务成本35万元（均为职工工资，尚未支付）预计总成本不变。（6）以银行存款支付管理费用100万元，财务费用20万元，销售费用35万元，营业外支出10万元。（7）年末，购入A公司当日发行且可上市交易的债券100万张，支付价款9500万元，另支付手续费90.12万元。该债券期限为5年，每张面值为100元，票面年利率为6%，于每年年末支付当年度利息。公司有充裕的现金，管理层拟持有该债券至到期。（8）确认并结转全年所得税费用。（9）年末将损益类科目余额转入"本年利润"科目，并将"本年利润"科目余额结转至未分配利润。（10）年末按照10%提取法定盈余公积、5%提取任意盈余公积。（11）年末将"利润分配-提取法定盈余公积"、"利润分配-提取任意盈余公积"明细科目余额结转至未分配利润。假定除上述资料外，不考虑固定资产折旧等其他相关因素。要求：根据上述资料，回答第（1）～（5）题。（计算结果保留两位小数）