试题与答案

马克思揭示了劳动力的本质是如何被资本主义的工资形式所掩盖的真相,对此理解正确的是()

题型:单项选择题

题目:

马克思揭示了劳动力的本质是如何被资本主义的工资形式所掩盖的真相,对此理解正确的是()。

A.夸大了现象和本质的区别

B.否认了现象和本质的区别

C.揭示了现象和本质的区别

D.夸大了现象和本质的统一

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错

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题型:阅读理解

He's an old cobbler (修鞋匠) with a shop in the Marais, a historic area in Paris.When I took him my shoes, he at first told me: "I haven't time.Take them to the other fellow on the main street; he'll fix them for you right away."

But I'd had my eye on his shop for a long time. Just looking at his bench loaded with tools and pieces of leather, I knew he was a skilled craftsman (手艺人). "No," I replied, "The other fellow can't do it well."

"The other fellow" was one of those shopkeepers who fix shoes and make keys "while-U-wait" -- without knowing much about mending shoes or making keys. They work carelessly, and when they have finished sewing back a sandal strap (鞋带) ,you might as well just throw away the pair.

My man saw I wouldn't give in, and he smiled. He wiped his hands on his blue apron (围裙), looked at my shoes, had me write my name on one shoe with a piece of chalk and said, "Come back in a week."

I was about to leave when he took a pair of soft leather boot off a shelf.

"See what I can do " he said with pride. "Only three of us in Paris can do this kind of work."

When I got back out into the street, the world seemed brand-new to me. He was something out of an ancient legend, an old craftsman with his way of speaking familiarly, his pride in his craft.

These are times when nothing is important but the bottom line, when you can do things any old way as long as it "pays", when, in short, people look on work as a path to ever-increasing consumption (消费) rather than a way to realize their own abilities. In such a period,it is a rare comfort to find a cobbler who gets his greatest satisfaction from pride in a job well done.

小题1:Which of the following is true about the old cobbler?

A.He was equipped with the best repairing tools.

B.He was the only cobbler in the Marais.

C.He was proud of his skills.

D.He was a native Parisian.小题2:The sentence "He was something out of an ancient legend." ( paragraph 7 ) implies that         .

A.nowadays you can hardly find anyone like him

B.it was difficult to communicate with this man

C.the man was very strange

D.the man was too old小题3:According to the author, many people work just to        .

A.realize their abilities

B.gain happiness

C.make money

D.gain respect小题4:This story wants to tell us that      .

A.craftsmen make a lot of money

B.whatever you do, do it well

C.craftsmen need self-respect

D.people are born equal

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题型:问答题

某企业2008年发生的长期借款和仓库建造业务如下:
(1)2008年1月1日,为建造一幢仓库从银行取得长期借款800万元,期限3年,合同年利率6%(合同利率等于实际利率),不计复利,每年末计提并支付利息一次,到期一次还本。
(2)2008年1月1日,开始建造仓库,当日用该借款购买工程物资500万元(不考虑增值税),全部用于工程建设,同时支付工程款300万元。
(3)2008年12月31日仓库工程完工并验收合格,达到预定可使用状态。仓库达到预定可使用状态前发生的借款利息全部予以资本化。该仓库预计使用年限为20年,预计净残值为8万元,采用年限平均法计算折旧。假定未发生其他建造支出。
要求:
(1)编制取得长期借款的会计分录。
(2)编制2008年12月31日计提长期借款利息的会计分录。
(3)①计算仓库完工交付使用时的入账价值。②编制转仓库成本的会计分录。
(4)①计算仓库2009年应计提的折旧额。②编制计提仓库2009年折旧额的会计分录。
(5)编制2009年12月31日计提长期借款利息的会计分录。
(答案中的金额单位用万元表示)

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