未知题型

考点二利润表编制的基本方法
6．【多选题】某企业2013年度主营业务收入为580 000元，其他业务收入为130 000元，投资收益为35 000元，发生管理费用为140 000元，销售费用为80 000元，财务费用为50 000 元，营业外收人为12 000元，所得税率25%。根据上述资料，该企业编制2013年度利润表是，下列填列中正确的是( )元。
A.“营业收入”项目填列的金额为580 000
B.“营业利润”项目填列的金额为440 000
C.“利润总额”项目填列的金额为487 000
D.“净利润”项目填列的金额为365 250

A.【多选题】某企业2013年度主营业务收入为580
B.“营业收入”项目填列的金额为580
C.“营业利润”项目填列的金额为440
D.“利润总额”项目填列的金额为487
E.“净利润”项目填列的金额为365

【参考答案】

CD
营业收入=580000+130000=710000（元）营业利润=710000+35000-140000-......

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未知题型

考点二会计档案的归档
8．【单选题】某公司2012年4月1日形成的会计档案，可暂由本单位财务部门保管到( )，到期后，原则上移交档案保管部门统一保管。
A.2012年5月1日
B.2012年12月31日
C.2013年4月1日
D.2013年12月31日

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A.急性盆腔结缔组织炎
B.下肢血栓性静脉炎
C.子宫内膜炎
D.急性盆腔腹膜炎
E.急性宫颈炎

未知题型

根据材料回答下列各题： Technology has been an encouragement of historical changE.It acted as such a force in Eng-land beginning in the eighteenth century, and across the entire Western World in the nineteenth.Rapid advances were made in the use of scientific findings in the manufacture (制造) of goods,which has changed ideas about work. One of the first changes was that other forms of energy havetaken the place of human power. Along with this came the increased use of machines to manufac-ture products in less timE.People also developed machines that could produce the same parts for a product: each nail wasexactly like every other nail, meaning that each nail could be changed for every other nail. Thismeans that goods could be mass produced, though mass production required breaking productiondown into smaller and smaller tasks. Once this was done, workers no longer started on the product and labored to complete it. In-stead, they might work only one thousandth of it, other workers completing their own parts in cer-tain order. There is nothing strange about this manufacturing work by today’s standards. Highlyskilled workers were unable to compare with the new production techniques, as mass production al-lowed goods of high standard to be produced in greater number than could ever be done by hanD.But the skilled worker wasn’t the only loser, the common workers lost too. Similar changes forcedfarmers away. The increased mechanization(机械化) of agriculture freed masses of workers fromploughing the land and harvesting its crops. They had little choice but to stream toward the rapidlydeveloping industrial centers. Increasingly, standards were set by machines. Workers no longerowned their own tools, their skill was no longer valued, and pride in their work was no longer pos-siblE.Workers fed, looked after and repaired the machines that could work faster than humans atgreatly reduced cost. In this passage, which of the following is NOT considered as a change caused by the use of scientific findings in the production of goods?
A.Other forms of energy have taken the place of human power.
B.The increased exploitation of workers in the 19th century.
C.The increased use of machines to make products in less timE.
D.The use of machines producing parts of the same standarD.