C Ma Lili’s parents are going to give a biahday party for her.She’s going to be fourteen years old.Ma Lili has a lot of friends.They are going to come to the party.They are girls from Ma Lili’s school.There are twenty.five of them. Ma Lili’s mother is making birthday cake8 for the party.They are very nice cakes.Ma Lili says to her mother:“Mum,yotlgl,e very nice.Thank you for your nice cakes.”Her father is going shopping.He buys a lot of apples,bananas,oranges and pears. It’s four o’eloek in the afternoon.Now everything is ready.The party begins in thirty minutes. How many people are coming to Ma Lili’8 party()
A. Two.
B. Twenty.
C. Twenty—one.
D. Twenty—five.
最早应用“启发式”进行教学的中外教育家分别是()
A. 孔子,苏格拉底
B. 孔子,亚里斯多德
C. 孟子,柏拉图
D. 朱喜,苏格拉底
B Today there are policemen everywhere,but in l700,London had no policemen at all.A few old men used to protect the city streets at night and they were not paid. About 300 years a90,London was starting to get bigger and more and more people began to live there.The city was very dirty and many people were poor.There were so many thieves who stole money in the streets that people stayed in their homes as much as possible. In l750,Henry Fielding started to pay a group of people to stop thieves.They were like police men and were called“Bow Street Runners”because they worked near Bow Street. Fifty years later,there were l20“Bow Street Runners”,but London had become very big and needed more policemen.So in l 829,the first Metropolitan(or London)Police Force was started with 3,000 0fficers.Most of the men worked on foot,but a few rode horses.Until l920 all the police in London were men. Today,London police are quite well paid and for the few police officers who still tide horses,the pay is even better than for the others. Today.police officers who ride horses are paid () .
A. the same as their workmates
B. more than their workmates
C. half as much as their workmates
D. 1ess than their workmates
(三)20×7年1月1日,甲公司与乙公司签订一项建造合同。合同约定:甲公司为乙公司建设一条高速公路,合同总价款80000万元;工期为2年。与上述建造合同相关的资料如下:(1)20×7年1月10日开工建设,预计总成本68 000万元。至20×7年12月31日,工程实际发生成本45 000万元,由于材料价格上涨等因素预计还将发生工程成本45 000万元;工程结算合同价款40 000万元,实际收到价款36 000万元。(2)20×7年10月6日,经商议,乙公司书面同意追加合同价款2 000万元。(3)20×8年9月6日,工程完工并交付乙公司使用。至工程完工时,累计实际发生成本89 000万元;累计工程结算合同价款82 000万元,累计实际收到价款80 000万元。(4)20×8年11月12日,收到乙公司支付的合同奖励款400万元。同日,出售剩余物资产生收益250万元。假定建造合同的结果能够可靠估计,甲公司按累计实际发生的合同成本占合同预计总成本的比例确定其完工进度。要求:根据上述资料,不考虑其他因素,回答下列第7题至第8题。 下列各项关于甲公司上述建造合同会计处理的表述中,正确的有( )。
A. 追加的合同价款计入合同收入
B. 收到的合同奖励款计入合同收入
C. 出售剩余物资产生的收益冲减合同成本
D. 工程施工大于工程结算的金额作为存货项目列示
E. 预计总成本超过总收入部分减去已确认合同损失后的金额确认为当期合同损失