试题与答案

(一) M公司2013年10月份有关损益类账户资料:主营业务收入1630000元,

题型:单项选择题

题目:

(一)


M公司2013年10月份有关损益类账户资料:主营业务收入1630000元,其他业务收入70000元,主营业务成本970000元,其他业务成本30000元,营业税金及附加20000元,管理费用70000元,财务费用34000元,资产减值损失5000元,营业外收入50000元,公允价值变动损益40000元,投资收益15000元,销售费用40000元,营业外支出20000元,企业适用所得税税率为25%。

M公司的利润总额为______。

A.616000元

B.586000元

C.356750元

D.以上都不是

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错解析:[考点] 会计账簿的更换总账、日记账和多数明细账应每年更换一次;变动较小的明细账可以连续使用,不必每年更换。备查账簿可以连续使用。

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题型:单项选择题 案例分析题

Questions 16 to 20 are based on the following passage.

In a time of low academic achievement by children in the United States, many Americans are turning to Japan, a country of high academic achievement and economic success, for possible answers. However, the answers provided by Japanese preschools are not the ones Americans expected to find. In most Japanese preschools, surprisingly little emphasis is put on academic instruction. In one investigation, 300 Japanese and 210 American preschool teachers, child development specialists, and parents were asked about various aspects of early childhood education. Only 2 percent of the Japanese respondents (答问卷者) listed “to give children a good start academically” as one of their top three reasons for a society to have preschools. In contrast, over half the American respondents chose this as one of their top three choices. To prepare children for successful careers in first grade and beyond, Japanese schools do not teach reading, writing, and mathematics, but rather skills such as persistence, concentration, and the ability to function as a member of a group. The vast majority of young Japanese children are taught to read at home by their parents.

In the recent comparison of Japanese and American preschool education, 91 percent of Japanese respondents chose providing children with a group experience as one of their top three reasons for a society to have preschools. Sixty-two percent of the more individually oriented (强调个性发展的) Americans listed group experience as one of their top three choices. An emphasis on the importance of the group seen in Japanese early childhood education continues into elementary school education.

Like in America, there is diversity in Japanese early childhood education. Some Japanese kindergartens have specific aims, such as early musical training or potential development. In large cities, some kindergartens are attached to universities that have elementary and secondary schools. Some Japanese parents believe that if their young children attend a university-based program, it will increase the children’s chances of eventually being admitted to top-rated schools and universities. Several more progressive programs have introduced free play as a way out for the heavy intellectualizing in some Japanese kindergartens.

Most Americans surveyed believe that preschools should also attach importance to ()

A.problem solving

B.group experience

C.parental guidance

D.individually-oriented development

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