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春雨公司2010年有关损益类账户本年累计发生额如下:(单位:元) 账户名称 借方发生额 贷方发生额 主营业务收入 1750000 其他业务收入 31000 营业外收入 611000 主营业务成本 985000 营业税金及附加 75000 销售费用 40000 管理费用 60000 财务费用 20000 其他业务成本 22000 营业外支出 28000 资产减值损失 23000 假设春雨公司利润总额与应纳税所得额一致,所得税税率为25%。 要求:根据上述材料,回答问题: 根据上述资料,计算春雨公司2010年度的利润总额为( )元。

A. 444750
B. 528000
C. 556000
D. 593000

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顺达企业是一般纳税人,2009年3月份发生了以下的一些经济业务: (1)1日从开户银行提取现金50000元备用。 (2)8日职工李明出差预借差旅费2000元,以现金付讫。 (3)23日以现金支付职工工资30000元。 (4)25日现金清查中,发现库存现金较账面余额多出56元,经查有30元是少付职工刘军的工资,其余26元无法查明原因。 要求:根据上述资料,回答问题: 3月8日的经济业务应当核算的会计账户有( )。

A. 其他应收款
B. 库存现金
C. 其他货币资金
D. 银行存款

Fifty years ago, on May 25, 1961, US President John F. Kennedy (31) a grand challenge that changed the world (32) humankind knew it— (33) a man to the Moon and bring him home again, and to do it by the end of the decade. It is one of the most (34) images of all time an Earthling (35) foot upon the Moon for the first time. The moment was immortalized by astronaut Neil Armstrong. "One small step for a man, one giant (36) for mankind," said Armstrong. The challenge to put a man on the Moon had been issued on May 25, 1961, by newly elected President John F. Kennedy in a bold speech before Congress. "First, I believe that this nation (37) commit itself to (38) the goal, before this decade is out, (39) landing a man on the Moon and returning him safely to the earth. No (40) space project in this period will be more (41) to mankind, or more important in the long-range exploration of space; and none will be so difficult or expensive to accomplish..." said President Kennedy. To set the stage for this speech, here is a bit of history: In 1957, the Soviet Union (42) Sputnik—the first (43) object (44) placed into orbit around Earth. And only one month before Kennedy’s speech, the Soviets sent the first man into space, Yuri Gagarin. Three weeks later an American (45) suit—Alan Shepard, who admired the view from his Freedom Seven Mercury space capsule. "On the periscope—what a beautiful view," said Shepard. "Cloud cover over Florida." The Space Race was well (46) . The Apollo Eleven (47) was the first manned mission to land on the Moon. It was the fifth human spaceflight of Project Apollo and the third human (48) to the Moon. It was also the second all-veteran crew in manned spaceflight history. Launched on July 16, 1969, it carried Mission Commander Neil Alden Armstrong, Command Module Pilot Michael Collins and Lunar Module Pilot Edwin Eugene "Buzz" Aldrin, Jr. On July 20, Armstrong and Aldrin became the first (49) to land on the Moon, while Collins orbited above. The mission fulfilled President John F. Kennedy’s goal of reaching the moon (50) the end of the 1960s.

A. to put
B. putting
C. to set
D. setting

On August 2, 1492, a three-ship fleet commanded by Christopher Columbus of Genoa, Italy, for the King and Queen of Spain began a voyage west seeking a route to Japan and the Indies. The flagship was this chartered carrack, the Santa Maria, a bulky craft of cranky sailing behavior. However, on Christmas Eve, 1492, Columbus’ flagship ran aground on a coral reef off the coast of Haiti and the crew had to abandon ship. Ever since then, many attempts have been made to find and recover the ship. Between 1967 and 1972, Fred Dickson made four explorations of the coral reef in Cap Haitien Bay where Edwin Link had found an anchor that he believed might belong to the flagship. During the first excavation of the coral mound, Dickson and his crew found a layer of ballast stone about two feet below the surface. At the twelve-foot level, they found numerous pieces of wood, copper and brass bolts, iron rods and a few silver nails, presumably from a piece of armor. Probably the most significant find was some pottery that had been buried between 1375 and 1575. In later excavation, Dickson’s crew continued hacking away at the coral and mud, digging a trench four or five feet wide and eighteen inches deep. But they found nothing that would either prove or disprove the possibility that the Santa Maria was buried there. In 1972, using sophisticated electronic equipment, Dickson discovered an object about seventy-five feet southeast of the coral reef that he had been exploring. It was about one hundred feet long. That it was a ship was certain. Whether it was the Santa Maria is still an open question. The object that Dickson found in 1972______.

A. was not a ship
B. was the Santa Maria
C. was not the Santa Maria
D. may be the Santa Maria

The balance of payment is a statistical record of all the economic transactions between residents of the reporting country and residents of the rest of the world during a given time period. The usual reporting period for all the statistics included in the accounts is a year. However, some statistics that make up the balance of payment are published on a more regular monthly and quarterly basis. It reveals how many goods and services one country has exported and imported and whether it has borrowed from or lent money to the rest of the world. Besides, whether the central bank has increases or decreased its reserves of foreign exchange is reported in the statistics. It is important to note that citizenship and residency are not necessarily the same thing from the view point of balance of payment statistics. In addition, for the purpose of balance of payment reporting, the subsidiaries of a multinational are treated as being a resident in the country where they are located even their shares are in fact owned by domestic residents. While the international organizations, such as the International Monetary Fund, the World Bank, United Nations and so on, are treated as being foreign residents even though they may be located in the reporting country. Reported figures are normally in the domestic currency of the reporting country. Collecting statistics on every transaction between domestic and foreign residents is an impossible task. However, the authorities collect their information from the customs authorities, surveys of tourist numbers and expenditures, data on capital inflows and outflows from banks, pension funds, multinationals and investment houses. Information on government expenditures and receipts with foreign residents is obtained from local authorities and central government agencies. Such statistics are based on reliable sampling techniques and thus only an estimate of the actual transactions. With the reported statistics, the International Monetary Fund provides a set of guidelines for the compilation of balance-of-payment statistics published in its Balance of Payment Manual. Besides, the Fund also publishes the balance-of-payment statistics of all its member countries in a standardized format facilitating inter-country comparisons. These are presented in two publications: Balance of Payment Statistics Yearbook and International Financial Statistics. In an accounting sense, balance of payment always balances. Because it is based on the principle of double entry book keeping. Each transaction between a domestic and foreign resident has two sides: a receipt and a payment. And both sides are recorded in the balance-of-payment statistics. The information of Balance of Payment is collected______.

A. at the local level
B. at the country level
C. from other countries
D. both at home and abroad

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