试题与答案

某企业12月份各损益类账户的余额如下: 主营业务收入3000000(贷) 财务费

题型:问答题

题目:

某企业12月份各损益类账户的余额如下:
主营业务收入3000000(贷) 财务费用90000(借)
投资收益290000(贷) 营业费用180000(借)
其他业务收入220000(贷) 管理费用160000(借)
营业外收入25000(贷)主营业务成本2300000(借)
主营业务税金及附加60000(借)
营业外支出125000(借)
其他业务支出120000(借)
要求:1.期末结转各账户余额,并编制会计分录。
2.根据上述资料,编制该企业12月份的利润表。 (假定所得税税率为25%,无纳税调整项目)
利润表
编制单位:××企业 ××年12月 单位:元

项 目 本月数 本年累计数
一、主营业务收入

减:主营业务成本

   主营业务税金及附加

二、主营业务利润

   加:其他业务利润

   减:营业费用

     管理费用

     财务费用 

三、营业利润

   加:投资收益

    补贴收入

      营业外收入 

    减:营业外支出

四、利润总额

   减:所得税

五、净利润

 

答案:

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题型:完形填空

第二节完形填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,从短文后各题所给的四个选项(A、B、C、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。

A woman came out of her house and saw three old men with long white beards sitting in her front yard. She said, “I don’t think I      36    you, but you must be hungry. Please   37    and have something to eat.”

“Is the man of the house    38   ?” they asked. “No,” she replied, “He’s out.” “Then we cannot come in,” they replied. In the evening when her    39    came home, she told him what had happened. “   40     them I am home and invite them in!” The woman went out and invited the men in. “We do not go into a house    41    ,” they replied. “Why is that?” she asked.

One of the old men explained, “His name is Wealth,” he said    42     one of his friends, “and he is Success, and I am Love.” Then he added, “Now go in and    43     your husband which one of us you want in your home.”

The woman went in and told her husband what was said. Her husband was    44    . “How nice!” he said. “Since that is    45     , let us invite Wealth. Let him come and fill our home with wealth!” His wife    46    . “My dear, why don’t we invite Success?” Their daughter-in-law was listening from the other corner of the house. She jumped in with her own    47    , “Wouldn’t it be better to invite Love? Our home will then be filled with love.” “Let us    48     our daughter-in-law’s advice,” said the husband to his wife. “Go out and invite    49     to be our guest.” The woman went out and asked the three old men, “Which one of you is Love? Please come in and be our    50    .”

Love got up and started walking toward the house.

The other two also got up and    51     him.    52    , the lady asked Wealth and Success, “I only invited Love. Why are you coming in?”

The old men replied together, “If you    53     Wealth or Success, the other two of us would have stayed out, but    54     you invited Love, wherever he goes, we go with him.    55     there is Love, there is also Wealth and Success!”

36. A. like                    B. know                C. recognize          D. need

37. A. go out                B. get away           C. get up               D. come in

38. A. home                  B. room                C. family               D. office

39. A. friend                 B. father                C. brother              D. husband

40. A. Go tell            B. Do tell                     C. Go ask                     D. Do ask

41. A. one by one          B. one after anotherC. alone                D. together

42.A. laughing at          B. looking at          C. pointing to        D. staring at

43. A. argue with          B. discuss with       C. debate with        D. quarrel with

44. A. overjoyed           B. surprised           C. excited              D. worried

45. A. the situation     B. the position              C. the case             D. the point

46. A. agreed                B. appreciated        C. nodded              D. disagreed

47. A. suggestion           B. plan                  C. solution             D. explanation

48. A. discuss            B. take                  C. consider            D. ignore

49. A. Success           B. Wealth                     C. Love                 D. them

50. A. friend                 B. relative             C. son-in-law         D. guest

51. A. followed             B. stopped             C. honored            D. pleased

52. A. Pleased           B. Surprised          C. Delighted          D. Disappointed

53. A. invited            B. Invite                C. had invited        D. have invited

54. A. when                  B. while                C. if                      D. since

55. A. Wherever            B. However          C. Whenever          D. Whatever

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