试题与答案

某企业2001年末有流动负债100万元，年利息费用2万元；三年期长期借款400万元，

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题型：单项选择题

题目：

某企业2001年末有流动负债100万元，年利息费用2万元；三年期长期借款400万元，年利率为8%，借款手续费率2%；所有者权益总额为500万元；该企业当年税前利润为120万元(该企业所得税税率为33%)。
根据上述资料回答下列问题：

该企业权益利润率为( )。

A．14.40%

B．16.08%

C．16.80%

D．17.52%

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

考点：中级财政税收经济师中级财政税收专业知识
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题型：阅读理解
阅读理解。

A．How a good teacher acts in class
B．Acting:natural expression of fixed words and movements
C．Teaching:a studentcentered creative process
D．Similarities between teaching and acting
E．Differences between teaching and acting
F．A good teacher,not necessarily a good actor



1.              
To be a good teacher,you need some of the gifts of a good actor:you must be able to hold
the attention and interest of your audience; you must be a clear speaker,with a good,
strong,pleasing voice which is fully under your control；and you must be able to act what
you are teaching in order to make its meaning clear.
2.                
Watch a good teacher,and you will see that he does not sit unmoved before his class:he
stands the whole time he is teaching; he walks about,using his arms,his hands and fingers
to help him in his explanations,and his face to express feeling.Listen to him,and you will
hear the loudness,the quality and the musical note if his voice always changes according
to what he is talking about.
3.                 
The fact that a good teacher has some of the gifts of a good actor doesn't mean that he
will indeed be able to act well on the stage,for there are very important differences
between the teacher's work and the actor's.The actor has to speak words which he has
learnt by heart; he has to repeat exactly the same words each time he plays a certain part,
and even his movements and the ways in which he uses his voice are usually fixed beforehand.
What he has to do is to make all these carefully learnt words and actions seem natural on the
stage.
4.                  
A good teacher works in quite a different way.His audience takes an active part in his play:they
ask questions,they obey orders,and if they don't understand something,they say so.The teacher
therefore has to suit his act to the needs of his audience.He cannot learn his part by heart,but
must invent it as he goes along.
5.                   
As a good teacher presently,you must take your audience as your friends,take care of them,help
them and give them enough freedom and space.I have known many teachers who are fine actors
in class but are unable to take part in a stage play because their brains can't keep discipline:they
cannot keep strictly to what another has written.
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