资产负债表2005年12月31日 单位:千元利润表 2005年度 单位:千元公司的流

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问题:

资产负债表

2005年12月31日 单位:千元

利润表 2005年度 单位:千元

公司的流动资产周转率是()。

A.3.33

B.4

C.3.1

D.3.65

考点:理财规划师理财规划理论知识财务与会计(一)
题型:单项选择题

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     The human brain contains 10 thousand million cells and each of these may have a thousand connections. Such enormous numbers used to discourage us and ease us to dismiss the possibility of making a machine with human-like ability, but now that we have grown used to moving forward at such a pace we can be

less sure. Quite soon, in only l0 or 20 years, perhaps, we will be able to assemble a machine as complex

as the human brain, and if we can we will. It may then take us a long time to render it intelligent by loading

in the right software or by altering the architecture but that too will happen.

     I think it certain that in decades, not centuries, machines of silicon(硅) will arise first to rival and then

exceed(超越) their human ancestors. Once they exceed us they will be capable of their own design in a

real sense they will be able to reproduce themselves. Silicon will have ended carbon's long control. And

we will no longer be able to claim ourselves to be the finest intelligence in the known universe.

     As the intelligence of robots increases to match that of humans and as their cost declines through

economies of scale we may use them to expand our frontiers, first on earth through their ability to withstand environments, harmful to ourselves. Thus, deserts may bloom and the ocean be mined. Further ahead, by a combination of the great wealth this new age will bring and the technology it will provide, the construction

of a vast, man-created world in space, home to thousands or millions of people, will be within our power.

1. In what way can we make a machine intelligent?

A. By making it work in such environments as deserts, oceans or space.

B. By working hard for 10 or 20 years.

C. By either properly programming it or changing its structure.

D. By reproducing it.

2. What does the writer think about machines with human-like ability?

A. He believes they will be useful to human beings.

B. He believes that they will control us in the future.

C. He is not quite sure in what way they may influence us.

D. He doesn't consider the construction of such machines possible.

3. The underlined word"carbon"in Para. 2 stands for         .

A. intelligent robots          

B. a chemical element       

C. an organic substance        

D. human beings

4. A robot can be used to expand our frontiers when         .

A. its intelligence and cost are beyond question

B. it is able to bear the rough environment

C. it is made as complex as the human brain

D. its architecture is different from that of the present ones

5. It can be inferred from the passage that          .

A. after the installation of a great number of cells and connections, robots will be capable of

    self-reproduction.

B. with the rapid development of technology, people have come to realize the possibility of making a

     machine with human-like ability

C. once we make a machine as complex as the human brain. it will possess intelligence

D. robots will have control of the vast, man-made world in space

题型:单项选择题

A公司系上市公司,主要经营电子设备电子产品的生产与销售,适用增值税税率为17%, 2006年12月31日,A公司有关资产状况如下:
(1)存货有关资料如下:

品种 数量

单位成本
(元)

账目余额
(元)
A产品 150 40 6000
B产品 20 320 6400
C产品 450 20 9000
2006年12月31日,A产品的市场售价为65元,预计不会发生销售费用。B产品的市场销售价格为310元,预计每单位产品发生销售费用10元。 C产品的市场销售价格为27元,A公司已与某企业签订了一份不可撤销的销售合同,合同约定A公司与2007年1月20日向该公司销售C产品450件,单位价格25元。
(2)2006年12月31日,A公司对某项无形资产进行减值测试,发现其销售净价为40000元,而截至2006年12月31日该项无形资产原账面净值为 55000元。
(3)2006年12月31日,A公司某项生产用固定资产的销售价格为50000元,诙固定资产于2005年12月20日购入,账面原值为65000元,预计使用年限为10年,采用直线法计提折旧。
要求:(1)计算A公司2006年12月31日应计提的存货跌价准备,并编制相关的会计分录;
(2)计算A公司2006年12月31日应计提的无形资产减值损失,并编制相关的会计分录;
(3)计算A公司2006年12月31日应计提的固定资产折旧和减值损失,并编制相关的会计分录。

题型:单项选择题

反贪污贿赂总局设在()。

A.中央纪律检查委员会

B.最高人民检察院

C.最高人民法院

D.国家监察部

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寄存器是用来存放和传送数码的具有记忆功能的数字单元电路,有数码寄存器和移位寄存器两大类。

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A.闽粤革命老区

B.江浙革命老区

C.豫鄂皖革命老区

D.川陕革命老区

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