试题与答案

某企业2012年3月份发生的费用有:计提车间用固定资产折旧10万元,发生车间管理人员

题型:单项选择题

题目:

某企业2012年3月份发生的费用有:计提车间用固定资产折旧10万元,发生车间管理人员工资40万元,支付广告费用30万元,计提短期借款利息20万元,支付劳动保险费10万元。则该企业当期的期间费用总额为()万元

A.50

B.60

C.100

D.110

答案:

参考答案:B

解析:本题考核主要经济业务的核算。车间用固定资产折旧与车间管理人员的工资应该记入“制造费用”,制造费用不属于企业的期间费用,所以不计算在内;支付广告费记入“销售费用”;计提短期借款的利息记入“财务费用”;支付的劳动保险费记入“管理费用”。销售费用、管理费用与财务费用属于期间费用,则该企业当期的期间费用=30+20+10=60(万元)。

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题型:阅读理解

MUMBAI, India —The children in their party clothes on the stage were very excited when they received the award. And the two of them said, "It’s unbelievable!"

Nine-year-old, Rubina Ali, and Azharuddin Ismail, 10, were living a very different life and obviously loving every minute of it. The two, some of the child stars of the Oscar-winning Slum dog Millionaire(《贫民窟的百万富翁》)movie, know the Indian slums very well. That was where they grew up, and it is where they will return at the end of their Hollywood dream trip.

But before going back home, there was an interview with the host, Ryan Seacrest. During the interview they smiled and repeated their disbelief in what was happening to them. To their surprise, their movie won first place in the Oscars. When the two received the award, it was late morning in the children’s home city of Mumbai, where family, friends and many fellow residents of the slums watched the result from Hollywood.

"I don’t really know what the Oscars are," Rubina’s mother said. "I’m just glad my daughter looks happy, though she told me she missed Indian food."

"Our children lead a dog’s life," Rubina’s mother said, pointing out the rubbish everywhere, the open drains (下水道) and the lack of education opportunities.

In a few days they will be back in Mumbai and back in the slums which are their home. Fortunately, according to media reports, the movie’s director, Danny Boyle, has promised to help the children chosen from the slum and make sure they will go to a proper school.

The two don’t need to worry about their daily lives because of the Oscar success of Slum dog Millionaire. But the poverty and lack of opportunity —the central theme of the movie—is always all around.

小题1:Which of the following is NOT true about the two children?

A.They were the only two child stars in the movie, Slum dog Millionaire.

B.They had been having a difficult life in India.

C.They were interviewed before they went back home.

D.They were both excited about receiving the award.小题2:What can we infer from the text?

A.The two children have played in other movies before.

B.Rubina may not get used to the American food.

C.Rinoms’s mother also went to the Hollywood.

D.They will travel to other countries before returning home.小题3:What will happen to the two children after they return to India?

A.They will go back to the miserable life.

B.They will play in movies as famous actors.

C.They will have a better education.

D.They will leave school to learn acting.小题4:According to the author, the value of the movie is that ________.

A.it has been given an Oscar Award

B.it has made the two children famous

C.its central theme has become known to the public

D.it has become popular all over the world

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