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试卷总分:100 得分:100
一、单选题(共30 道试题,共30 分)
1.企业一次购入多项没有标价的固定资产，各项固定资产的原价应按（）。
A.各项固定资产的重置完全价值确定
B.各项同类固定资产的历史成本确定
C.各项同类固定资产的净值确定
D.各项固定资产市场价格的比例进行分配后确定
答案:D
2.某商业企业采用零售价法计算期末存货成本，2006年10月初存货成本为450万元，售价总额为675万元；本月购入存货成本为2250万元，相应的售价总额为2700万元；本月销售收入2250万元，该企业本月销售成本为（）万元。
A.9000
B.1800
C.2175
D.450
答案:B
3.企业发出存货时不得采用的成本计价方法是（）。
A.先进先出法
B.加权平均法（包括移动加权平均法）
C.个别计价法
D.后进先出法
答案:D
4.企业从应付职工薪酬中扣还的个人所得税，贷记的会计科目是（）。
A.应交税费——应交个人所得税
B.银行存款
C.其他应付款
D.其他应收款
答案:A
5.企业接受抵债取得一项长期股权投资，其公允价值为300万元，支付一笔相关税费6万元，原债权的账面价值为400万元，则该项长期股权投资的投资成本为（）。
A.100万元
B.300万元
C.306万元
D.406万元
答案:C
6.已经计提减值准备的长期股权投资，如果以后价值又得以恢复，则企业应当（）。
A.不做账务处理
B.增加资本公积
C.冲减资产减值损失
D.增加营业外收入
答案:A
7.A公司以一台甲设备换入D公司的一台乙设备。甲设备的账面原价为22万元，已提取折旧3万元，已提减值准备3万元，甲设备的公允价值无法合理确定，换入的乙设备公允价值为24万元。D公司另向A公司收取补价2万元。两公司资产交换具有商业实质，A公司换入乙设备应计入当期收益的金额为（）。
A.2万元
B.4万元
C.6万元
D.0万元
答案:C
8.企业以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。与取得长期股权投资直接相关的费用、税金等必要支出应当（）。
A.作为应收项目核算
B.作为投资收益核算
C.作为管理费用核算
D.计入长期股权投资的初始投资成本
答案:D
9.丙企业生产一种先进的模具产品，按照国家相关规定，该企业的这种产品适用增值税先征后返政策，即先按照规定征收增值税，然后按实际缴纳增值税额返还70%。2007年1月，该企业实际缴纳增值税额100万元。2007年2月该企业实际收到返还的增值税额70万元。丙企业2007年2月份正确的做法是（）。
A.确认递延收益100万元
B.确认营业外收入100万元
C.确认递延收益70万元
D.确认营业外收入70万元
答案:D
10.某企业2007年2月初开工一项厂房建造工程。2007年10月初开始占用7月初借入的一年期一般借款220万元，分别于10、11、12各月初投入40万元、120万元和60万元。该工程2007年占用一般借款的资产支出加权平均数为（）。
A.55万元
B.35万元
C.220万元
D.36.67万元
答案:B
11.A金融机构应收B企业到期贷款本息合计2200万元，包含本金2000万元和按照5％利率计算的利息200万元，由于B企业财务困难难以偿还，经修改债务条件后，A同意将此债务延期一年，免除原有利息，重新按4％的利率计算延期1年的利息，B企业应确认重组后该
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东财英语在线作业二题目及答案
回答错误 A: Single or two B: Single or return C: Single or double D: Single or back 答案: B A: That’s very kind of you B: Are you kidding Thank you anyway
C: You think so That’s encouraging D: I don’t believe it. You are flattering me 答案: C A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C A: In B: On C: By
D: With 答案: D A: Their cakes are to strive for B: Their cakes are to struggle for C: Their cakes are to die for D: Their cakes are to pay for 答案: D A: forms B: are formed by C: in the form of D: form 答案:
D A: That’s very regretful B: That’s pitiful C: That’s too bad D: That’s worse 答案: C A: related B: relate C: relative D: relates 答案: A
大学英语3作业题及答案
精品文档阅读理解题分第1题 (20) Many a young person tells me he wants to be a writer. I always encourage and such people, but I also explain that there's a big difference between a writerwriting. In most cases these individuals are dreaming of wealth and fame, not the long hours at a typewriter. “You have got to want to write,”I said to them, “not want to be a writer.” The reality is that writing is a lonely, private and poor-paying affair. For every writer kissed by fortune there are thousands more whose longing is never rewarded. When I left a 20-year career in the U.S. Coast Guard to become a freelance writer, I had no prospects at all. What I did have was a friend who found for me my room in a New York apartment building. It didn't even matter that it was cold and had no bathroom. I immediately bought a used typewriter and felt like a genuine writer. and began to doubt After a year or so, however, I still hadn't got a breakmyself. It was so hard to sell a story that barely made enough to eat. But I knew I to write. I had dreamed about it for many years. I wasn't going to be one wanted of those people who died wondering. What if? I would keep putting my dream to test (even though it meant living with uncertainty and fear of failure). This is the shadow-land of hope, and anyone with a dream must learn to live there. ．阅读理解1 (4.0) 分 The passage is meant to _______ . warn young people of the hardship that a successful writer has to experience 、A advise young people to give up their idea of becoming a professional writer B、 show young people it is unrealistic for a writer to pursue wealth C、 D、encourage young people to pursue a writing career 2．阅读理解 (4.0) 分 What can be concluded from the passage? 精品文档． 精品文档 rewarding. ａｎｄ、Genuine writers often find their work interesting A
北京师范大学《大学英语三》作业一
大学英语三作业 第一部分：交际用语（共5小题；每小题3分，满分15分） 1. — It’s really a good dinner, isn’t it? — ______B_________________ A. Yes, I’d like to go. B. Yes, the food is just wonderful. C. I’m glad to hear that. D. It’s very nice of you to say so. 2. — I’d like to open an account here. — _______C________________ A. Yes, Madam. How can I help you? B. Oh, yes, please. C. I see. What kind of account, please? D. You can do whatever you like. 3. — Thank you for this wonderful party. — _______C________________ A. It’s my pleasure. B. No, it’s not so good as you say. C. I’m so glad you enjoy it. D. What do you think about it now? 4. — I was wondering if you’d like to go skating? — ______C_________________ A. Are you really interested in going? B. I often go skating on Saturday. C. I’d love to, but I’m afraid I can’t do it today. D. Don’t you like it? 5. — Have a nice weekend! — _________D______________ A. Of course I will. B. So will I. C. Not at all. D. Thanks. You too! 第二部分：阅读理解（共10小题；每小题3分，满分30分） Passage 1 To us it seems so natural to put up an umbrella to keep the water off when it rains. But actually the umbrella was not invented as protection against rain. Its first use was as a shade (遮光物)against the sun! Nobody knows who first invented it, but the umbrella was used in very ancient times. Probably the first to use it were the Chinese, way back in the 11 century BC. We know that the umbrella was used in ancient Egypt and Babylon as a sunshade. And there was a strange thing connected with its use: it became a symbol of honour and authority. In the Far East in ancient times, the umbrella was allowed to be used only by royalty or by those in high