甲公司2011年12月制订了一项关闭C产品生产线的重组计划,重组计划预计发生下列支出

题型:单项选择题

问题:

甲公司2011年12月制订了一项关闭C产品生产线的重组计划,重组计划预计发生下列支出:因辞退员工将支付补偿款200万元;因撤销厂房租赁合同将支付违约金20万元;因将用于C产品生产的固定资产等转移至另一车间将发生运输费2万元;因对留用员工进行培训将发生支出1万元;因推广新款A产品将发生广告费用800万元;因处置用于C产品生产的固定资产将发生减值损失100万元。上述重组计划已经被甲公司董事会批准,至12月31日尚未实际实施,有关支出尚未支付,则2011年度甲公司上述业务影响利润总额的金额为( )万元。

A.323
B.220
C.320
D.1123

考点:会计资格考试中级会计(会计实务)中级会计实务
题型:单项选择题

Food or friends? Lip salve (润唇膏) or iPod? What is the most important thing in the US teenagers’ lives today? Let’s take a look.

Some find that they can’t do without people.

“My biggest need is my friends. Without them, I wouldn’t do much,” said Adrian Fernandez, a 14-year-old boy.

With others, food always comes first.

“I do not think that I could live without chili con carne (辣子肉丁). I eat it every day. And if I didn’t have it, it’s all I would think about,” said Max Wu, an 8th-grade boy.

Sometimes, the things teenagers can’t do without are strange.

Take 14-year-old girl Hannah Sacchini for example. “I cannot live without lip salve, especially in winter,” said Hannah Sacchini. “I go mad if my lips get dry.”

Of course, today everybody uses mobile phones and computers. Some teens can’t live without these high-tech (高科技的) things.

Justin Beck, a 15-year-old boy, feels like this: “I would not be able to live without my iPod. I use it for so many different things. I always have it with me,” he said.

So, now we know the things US kids really must have. What about you and your classmates? What can’t you live without?

根据短文内容,选择最佳选项。 (10分)

小题1:To Adrian Fernandez,     is the most important.

A.a friend

B.lip salve

C.a computer

D.chili con carne小题2:How often does Max Wu eat chili con carne?

A.Once a week.

B.Every day.

C.Twice a day.

D.Three times a week.小题3:Hannah Sacchini will become     if her lips get dry.

A.fat

B.excited

C.shy

D.annoyed小题4:We can learn that Justin Beck     takes his iPod to school.

A.never

B.sometimes

C.always

D.hardly ever小题5:The passage mainly tells us    .

A.what things the US kids really must have

B.what the US teenagers do every day at school

C.what the most important food in the US teenagers’ lives is

D.how the US teenagers’ lives are every day at school

题型:单项选择题

测定微量元素含量常用

A.可见-紫外分光光度法
B.原子吸收分光光度法
C.荧光分析法
D.电化学分析法
E.电泳技术

题型:单项选择题

某地养殖场民工进食从某快餐店购买的盒饭后,陆续有人发病,主要症状为恶心、呕吐、头晕和腹部不适,无发热。经调查,发病者均进食了米饭,潜伏期最短1小时,最长4.5小时,这可能是

A.沙门菌食物中毒
B.肉毒菌素中毒
C.大肠埃希菌食物中毒
D.金黄色葡萄球菌食物中毒
E.蜡样芽胞杆菌食物中毒

题型:单项选择题

高压旁路快开的条件是(),高压旁路快关的条件是()。

题型:单项选择题

选煤厂常用的脱水产品方法有:重力脱水、离心脱水、过滤脱水、压滤脱水、干燥脱水等。

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