题目内容

下列说法中,正确的有______。

A. 营运资本等于流动资产超过流动负债的部分
B. 营运资本为正数,表明长期资本的数额大于长期资产
C. 当企业的长期资本不变时,增加长期资产会提高财务状况的稳定性
D. 当企业的长期资本不变时,增加长期资产会降低财务状况的稳定性

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G公司采用变动成本计算制度。该公司某车间本月实际发生的电费为1100元,应将其分别计入“固定制造费用”和“变动制造费用”账户。已知电力成本(y)与生产量(x)的弹性预算方程为:y=450+10x;月初在产品30件,本月投产60件,本月完工50件;在产品平均完工程度为50%。下列有关电力成本的各项中,正确的有______。

A. 本月变动成本的预算金额为500元
B. 本月总成本的预算金额为1000元
C. 计入“固定制造费用”账户495元
D. 计入“变动制造费用”账户550元

A full-time job doesn"t have to destroy all hope of family dinners or afternoon playtime. Women can increase their chances of getting on the new mommy track through successful negotiation both at work and at home. After lawyer Lindsay Androski Kelly, 30, decided she would work only at a firm that allowed flexible hours, she specifically asked about family-friendlypolicies during job interviews. While Kelly"s approach worked for her, Michelle Goodman, warns against asking for flexibility too early, before proving oneself on the job. "You do need to pay your dues a little bit," she says. She recommends researching companies ahead of time to find out whether they"re known for family-friendly arrangements. Pat Katepoo, founder of WorkOptions.com, which offers guidance on achieving customized work arrangements, suggests first pitching a trial period. "Even if supervisors are nervous about a nontraditional arrangement, they will feel some sense of control if there"s a backdoor option for stopping it." Putting the proposal in writing with clear explanations of how the job will still get done also helps, Katepoo says. In her experience, if employees have worked for a manager for at least one to two years, are reliable performers, and have a trusting relationship with their manager, they have an 80 percent chance of at least getting a trial period. Regardless of the schedule, setting boundaries—such as having a policy against meetings after 5 p.m. —is key, says Mary Ann Mason, co-author of Mothers on the Fast Track: How a New Generation Can Balance Family and Careers. She also urges women not to wait too long before having children. For some fields, especially those that require extensive training such as academia or medicine, it"s easier to have small children earlier, rather than during what Mason calls the "make or break" years between ages 30 and 40. Women working in low-skilled jobs, on the other hand, usually find flexibility only by lucking into employers who accept it, says Leslie Morgan Steiner, editor of Mommy Wars. "Men and women at the lowest income levels don"t have any leverage," she says. Women across the economic spectrum benefit from support at home. Leslie Bennetts, author of The Feminine Mistake: Are We Giving Up Too Much, encourages women to find a way to continue working throughout motherhood: "Women must insist that their husbands share everything." Many women appear to be doing just that:A University of Maryland study found that the time men spent on housework almost doubled between the 1960s and 1990s, by which time they were doing one third of it. Leslie Bennetts" comments suggest that working women _____.

A. should give up working throughout motherhood
B. must let their husbands do everything in the family
C. must let their husbands double the time they spend on housework
D. should let their husbands share housework in the family

某公司投资一个项目,平均投资额500万元,持续时间1年,获取10%的报酬率,公司对该项目要求的回报率为10%。下列计算正确的有______。

A. 会计利润为50万元
B. 会计利润为0万元
C. 剩余收益为50万元
D. 剩余收益为0

In the days before preschool academies were all but mandatory for kids under 5, I stayed home and got my early education from Mike Douglas. His TV talk show was one of my mother"s favorite programs, and because I looked up to my mother, it became one of my favorites too. Yet I quickly developed my own fascination with Douglas, who died lastweek. Maybe it was the plain set—a couple of chairs and little else—or maybe it was the sound of people talking about ideas and events rather than telling stories. Whatever it was, to my 4-year-old mind it was all terribly adult, like my mother"s morning coffee. It was—relatively. The grown-up world I live in now is another matter. Thanks in part to the proliferation and polarization of talk shows in the last 20 years or so—the generation after Douglas and his big-tent gentility went off the air—public conversations have become scary monsters indeed. Like other forms of entertainment, the programming of commercial talk shows today has moved beyond niche to hermetic. The idea of a host booking guests as varied as Jerry Rubin, Malcolm X and Richard Nixon—and treating them all with a certain deference, as Douglas did—is unheard of. Equally amazing is to consider that Douglas was a moderate; though he didn"t always share his guests" views, he nonetheless insisted on everybody having his or her say. What he did, in other words, was more important than who he was. That was probably an easy dictate for an old-schooL modest guy such as Douglas to follow. And now Oprah Winfrey is sincere enough, but her viewership is a cult of personality, not of people or issues.like her contemporaries, Oprah chooses her guests and issues to suit her show, rather than allowing guests and issues to be the show. She prefers uplift and empowerment, which is more palatable than name-calling, the hallmark of Bill O"Reilly or Howard Stern. But spin is spin, and in her own way Oprah gets as tiresome as those guys. Ultimately, these shows fail to convey the fullness of the conversation, the sense that America is one place—or one host—with many voices at equal volume. That doesn"t mean everybody"s right. But to have everybody engaged and feeling a stake in the outcome of the discussion is priceless. Engagement is nothing less than national security: I felt that as a preschooler, watching Mike Douglas on TV, and I feel it now. The age of irony, they would say, fueled by information that moves at the speed of light, demands a different approach. Which of the following is true about Oprah Winfrey

A. She is not straightforward with her audience.
B. She prefers fashionable and exciting topics.
C. She is not quite successful as a talk show host.
D. She is less annoying than those who slander others.

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