已知甲公司2005年和2006年的销售收入为50000万元和60000万元,息税前经

题型:问答题

问题:

已知甲公司2005年和2006年的销售收入为50000万元和60000万元,息税前经营利润为3000万元和3500万元,利息费用为500万元和600万元,平均所得税率为30%和 32%,2005年末和2006年末的其他有关资料如下(单位:万元):

2005年末 2006年末
货币资金 180 220
交易性金融资产 80 60
可供出售金融资产 94 82
总资产 8000 9800
短期借款 460 510
交易性金融负债 54 48
长期借款 810 640
应付债券 760 380
总负债 4200 4800
股东权益 3800 5000

  要求:
  (1) 计算2005年和2006年的经营利润、净利息、经营利润率;
  (2) 计算2005年和2006年末的净经营资产和净负债;
  (3) 计算2005年和2006年的净经营资产利润率、净经营资产周转次数、净利息率、净财务杠杆、经营差异率、杠杆贡献率和权益净利率(资产负债表的数据用年末数),
  (4) 对影响权益净利率的主要指标进行分析。

考点:注册会计师财务成本管理注册会计师财务成本管理
题型:问答题

下列对请示这一文种表述正确的是()。

A.请批必须对应,有请示,也就有批复

B.机构变化、人事任免属于求示性请示

C.凡是需要批准才能进行的事情,都必须使用请示

D.请示司以用文种作标题

题型:问答题
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和D)中,选出最佳选项,并在答题卡上将其涂黑。
IF and WHEN often had lunch together. Their conversation always  16 on the things they hoped to achieve and they loved to talk about them. 
This particular Saturday when they met for lunch, WHEN  17 IF wasn’t in a great mood(心情). After they sat at the usual table  18 for them, WHEN asked IF, “You don’t seem your usual  19  self?” IF replied,“Yesterday I saw a course I wanted to take. If only I  20  the time.”
WHEN knew exactly how IF felt and said, “I too saw a   21  and I’ m going to register when I get   22  money.” WHEN then questioned IF, “What about the new job you were going to apply for?” IF answered, “I would have applied, but my  23 broke down. I couldn’t type my resume(简历).”
“Don’t worry. I’ve been thinking about looking for another job also,  24  I’ll wait and when the weather gets  25  I will look then. I hate this awful weather.”
The man sitting nearby heard them talking about when this and if that. When he couldn’t 26  it anymore, he went to them and said, “I think I know  27  you could solve your problems.”
IF smiled and thought that even if he knew the  28  they faced, there was no way he could help!   29 , IF asked the man for advice. The man said, “Your conversation reminds me of an old   30 : IF and WHEN were planted, and nothing   31  .”
IF and WHEN both looked surprised and began to feel   32  of living their life for the “ifs” and “whens”. Finally they came to a(n)   33 : next time they met, there would be no “ifs” or “whens”; they would   34  talk about what they had  35 
小题1: A. agreed
小题2: A. sensed
B. centered
B. insisted
C. relied
C. declared
D. took
D. guessed
小题3:
A.cleaned
B.made
C.ordered
D.reserved
小题4:
A.sensitive
B.honest
C.cheerful
D.clumsy
小题5:
A.had
B.spent
C.seized
D.valued
小题6:
A.notice
B.job
C.course
D.chance
小题7:
A.lucky
B.pocket
C.enough
D.paper
小题8:
A.computer
B.fridge
C.camera
D.recorder
小题9:.
A.or
B.but
C.for
D.so
小题10:.
A.drier
B.colder
C.wilder
D.nicer
小题11: A. take
小题12: A. when
B. decline
B. where
C. support
C. why
D. watch
D. how
小题13:
A.changes
B.expenses
C.challenges
D.possibilities
小题14:
A.Anxiously
B.Curiously
C.Surprisingly
D.Stubbornly
小题15:
A.saying
B.story
C.habit
D.fiction
小题16:
A.rose
B.grew
C.removed
D.remained
小题17:
A.tired
B.proud
C.ashamed
D.aware
小题18:
A.ambition
B.conclusion
C.description
D.agreement
小题19:
A.even
B.only
C.still
D.thus
小题20:
A.discussed
B.promised
C.arranged
D.accomplished
 
题型:问答题

在110kV及以上电压等级的线路杆塔上及变电站构架上作业,应采取防静电感应措施,例如,穿静电感应防护服、导电鞋等(220kV线路杆塔上作业时宜穿导电鞋)。

题型:问答题

下列关于国际金融组织贷款的说法正确的是:

A.国际货币基金组织的贷款对象不限于会员国政府机构

B.国际货币基金组织的贷款期限为短期和中期贷款,期限一般为5年5510年

C.世界银行的贷款期限按项目建设期而定,一般采取固定利率,但贷款利率低于市场利率

D.世界银行的贷款对象限于政府、世界银行认可机构担保并有偿还能力的公私企业

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