2010年3月1日,SH公司资产总额为100万元,3月份发生下列经济业务:(1)将7

题型:不定项选择

问题:

2010年3月1日,SH公司资产总额为100万元,3月份发生下列经济业务:

(1)将7万元到期应付票据转为银行借款。

(2)以银行存款4万偿还前欠某单位账款。

(3)收到投资方投入的原材料一批,合同约定其价值为4万元(该约定价值是公允的)。

(4)将库存现金3万元存入银行。

(5)提取盈余公积8万元 。

(6)从银行取得2年期借款80万元并当即存入公司存款账户。

(7)以银行存款7万元偿还前欠货款。

(8)将资本公积9万元转增实收资本。

(9)将盈余公积5万元转实收资本。

要求:根据上述材料,回答问题:

2010年3月份,SH公司的权益总额净增加()万元

A.73

B.87

C.69

D.4

考点:会计资格考试会计从业资格(会计基础)上海会计从业资格会计基础2010年下半年
题型:不定项选择

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     In Britain, in a population of 60 million, there are 13 million grandparents, many of whom live alone a

long way from their grandchildren.The loneliness of these older people has become an issue that schools

are trying to teach children about .

     On a popular teacher's website, there is a classroom activity to help make children aware of the

implications of the different generations of the same family living far from each other. It's a story about Mrs. Eiderdown, an elderly lady whose grandchildren have moved to Australia with their parents. She lives

alone and rarely sees her family .

     First of all, the children speculate about Mrs. Eiderdown's life.  What does she have for breakfast ?

what does she do all day ?how does she feel about her life ?

     One day, Mrs. Eiderdown decides that she wants a pet to keep her company and puts an

advertisement in a local shop window. Then she waits at home to see if anyone will answer her

advertisement .

     A tall thin man rings her doorbell. he is holding a cardboard box. Mrs. Eiderdown chats with the man

for ten minutes before she realizes that she hasn't looked in-side the box to see what the pet is. She can hear a his-sing sound. The children guess what is in the box(a snake). Mrs. Eiderdown thanks the man but

says she doesn't think the snake is a good idea .

     The next time the doorbell rings, there's a lady on the doorstep, also carrying a cardboard box.In the

bottom of the box, Mrs. Eiderdown sees something black and hairy with eight legs. Again ,the children say what they  think it is (a spider). Mrs. Eiderdown thanks the lady for her kindness but says that a spider is

not the sort of pet she has in mind.

At last, the little girl next door brings her a dog .Mrs. Eiderdown's life improves a lot because of the dog.

more importantly, of course, the little girl, whose own granny lives a long way away, starts to visit

Mrs.Eiderdown more often. This interactive classroom idea has led to a greater awareness among children about the possible loneliness of older people who live quite near them .

1.what's the main idea of the passage?

A.children get to know about the trouble of the elderly

B. neighbors help select pets for Mrs. Eiderdown

C. society helps the lonely people in the UK

D. school send pets to the lonely elderly

2.what does the underlined sentence in the third paragraph mean ?

A. they talk about how she feels about being old

B. they try to experience her loneliness

C. they try to imagine how she lives

D. they write about her life story

3.  what can we infer from the passage ?

A. the little girl often visits her own granny

B. the people who offer pets are lady's neighbors

C. the farther the elderly live ,the lonelier they feel

D. the little girl begins to care more about Mrs. Eiderdown

题型:不定项选择

营养性巨幼红细胞贫血多见于

A.新生儿
B.婴幼儿
C.学龄前期
D.学龄期
E.青春期

题型:不定项选择

假设在Access 中已经建立了“学生”表,表中包括“学号”、“姓名”、“性别”、“班级”等字段,如果要统计出每个班级的人数,那么在查询设计视图的“班级”的“总计”行和“学号”的“总计”行中应分别选择(65) 。

A.Group By 和Count

B.Group By 和Sum

C.Count 和Group By

D.Sum 和Group By

题型:不定项选择

抑制心肌收缩力的药物是()

A.五味子

B.山茱萸

C.乌梅

D.石榴皮

E.肉豆蔻

题型:不定项选择

某软盘有40 个磁道,磁头从一个磁道移至另一个磁道需要5ms。文件在磁盘上非连续存放,逻辑上相邻数据块的平均距离为10 个磁道,每块的旋转延迟时间及传输时间分别为100ms 和25ms,则读取一个100 块的文件需要 (22) 时间。

A.17500ms

B.15000ms

C.5000ms

D.25000ms

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