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ic reason is that speculation can perform. useful functions in the market equilibrium and encourages faster entry of more suppliers, ff the price change lagged until after an actual commodity shortage had occurred, the fluctuation would probably be sharper and more sudden. Remedial supply action could not be further delayed. Similarly, if speculators foresee a surplus in some commodity, their selling of futures will help drive the price down to some extent before the surplus actually occurs. When speculators foresee a shortage and bid up the price, they are also helping to conserve the present supply. As the price goes up, less of the commodity is purchased; a rise in price encourages users to economize. Similarly, a lowering of price encourages users to buy more, thus helping to sell the surplus which is developing.

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广州越秀公司2009年1月份实现的各项收入为:主营业务收入150000元、其他业务收入3000元、营业外收入4000元。发生的各项费用支出为:主营业务成本100000元、主营业务税金及附加2000元、其他业务支出1500元、管理费用16000元、财务费用2000元、营业费用6000元、营业外支出3000元、所得税6000元。
请根据以上内容编制结转计入“本年利润”的分录并计算出本月实现的净利润。(8分)

?Read the article below about airport hotels.
?In most of the lines 34-45, there is one extra word. It is either grammatically incorrect or does not fit in with the meaning of the text. Some lines, however, are correct.
?If a line is correct, write CORRECT on your Answer Sheet.
?If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.
Working at the Airport
Nowadays, business travelers are staying at the airport to do business. Rather than waste of time in heavy traffic as they try to reach city centre venues, business people
34. are using conference facilities on the offer at airports. Busy executives are also
35. staying there overnight to avoid the difficulty of getting there for take an early morning
36. meeting. And it makes sense for international meetings to be held at airports. It is
37. principally through the improvement in airport hotels that has enabled this
38. development to take place. Today these mini-conference centres provide services are
39. designed for business travellers, like a quick check-in and round-the-clock restaurants,
40. so they can get to work as quickly as possible. They are also less expensive place
41. than their city centre counterparts. Not long years ago, airport hotels were
42. uncomfortable, unattractive and inconvenient for as far as the business traveller was
43. concerned. Yet now that there is strong interest, as travellers become aware of the
44. new facilities. Demand for small meeting rooms is huge, usually for interviews or one
45. -to-one meeting, where executives fly them in and out the same day. The age of the airport is upon us.
(34)

● Look at the charts below. They show company sales.
● which chart does each sentence (11-15) describe?
● For each sentence, mark one letter (A-H) on your Answer Sheet.
● Do not use any letter more than once.
Sales didn't change from 1998 to 2000.

阅读以下说明和程序流程图,将应填入 (n) 处的字句写在对应栏内。
[说明]
假定用一个整型数组表示一个长整数,数组的每个元素存储长整数的一位数字,则实际的长整数m表示为:
m=a[k]×10k-2+a[k-1]×10k-3+…+a[3]×10+a[2]
其中a[1]保存该长整数的位数,a[0]保存该长整数的符号:0表示正数、1表示负数。注:数组下标从0开始。
流程图(图4-1)用于计算长整数的加(减)法。运算时先决定符号,再进行绝对值运算。对于绝对值相减情况,总是绝对值较大的减去绝对值较小的,以避免出现不够减情况。注,此处不考虑溢出情况,即数组足够大。这样在程序中引进两个指针pA和pB,分别指向绝对值较大者和较小者。而对绝对值相加,情况,让pA指向LA,pB指向LB,不区分绝对值大小。pA±pB可用通式pA+flag*pB来计算,flag为+1时即对应pA+pB,flag为-1时即对应pA-pB。需特别注意的是,对于相减,不够减时要进行借位,而当
最高位借位后正好为0时,结果的总位数应减1;对于加法,有最高进位时,结果的总位数应加1。
流程图中涉及的函数说明如下:
(1)cmp(int *LA,int *LB)函数,用于比较长整数LA与LB的绝对值大小,若LA绝对值大于LB绝对值则返回正值,LA绝对值小于LB绝对值返回负值,相等则返回0。
(2)max(int A,int B)函数,用于返回整数A与B中较大数。
另外,对流程图中的写法进行约定:(1)“:=”表示赋值,如“flag:=LA[0]+LB[0]”表示将“LA[0]+LB[0]”的结果赋给flag,相当于C中的赋值语句:“flag=LA[0]+LB[0];”;(2)“:”表示比较运算,如“flag:1”表示flag与1比较。
(1)

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