(四)2008年1月1日,丁公司相关账户的期初余额分别是:“实收资本”500000元,“资本公积”120000元,“盈余公积”90000元,“利润分配——未分配利润”250000元,2008年有关业务及相关资料如下:(1)某投资者追加资本110000元,但协议规定,计入实收资本的金额为100000元.全部款项已存入银行。(2)2008年度有关损益类账户的发生额分别是:“主营业务收入”560000元(贷方),“其他业务收入”38000元(贷方),“公允价值变动损益”24000元(贷方),“主营业务成本”460000元(借方),“其他业务成本”35000元(借方),“营业税金及附加”28000元(借方)。“管理费用”24000元(借方),“财务费用”16000元(借方),“营业外支出”9000元(借方),“所得税费用”12500元(借方)。(3)按照净利润的10%提取盈余公积。(4)经股东大会同意,将盈余公积50000元转增实收资本。要求:根据上述资料,回答题: 关于2008年度的有关指标中,正确的有()。
A. 营业利润为59000元
B. 营业利润为35000元
C. 利润总额为50000元
D. 净利润为37500元
某单位“原材料”总账账户下设A材料和B材料两个明细账户。2009年5月,“原材料”总账账户的借方发生额为8000元,贷方发生额为6000元。其中,A材料借方发生额为3000元,B材料贷方发生额为2000元。下列表述中正确的是()。
A. B材料借方发生额为4000元,A材料贷方发生额为5000元
B材料贷方发生额为5000元,A材料借方发生额为4000元
C. B材料借方发生额为8000元,A材料贷方发生额为6000元
D. B材料借方发生额为5000元,A材料贷方发生额为4000元
Passage TwoQuestions 26 to 30 are based on the following passage.Choosing who you believe in can change your life.In high school,I wanted to be a social worker like my sister Lynn.I wanted to help people to make a difference in their lives what she was doing .I knew I had work to do because I hadn't really applied maself in high school.But I was looking ahead to my future,and I knew that if I really to do this,I was going to need help.I made an appointment to see a guidance counselor,Mr.Shaw.He listened to me and then looked back at me in disbelief.“You're not college material,”he said clesrly and deliberately.My heart stopped,frozen in the moment of those icy words.My parents,however,found a small college whose financial status would permit anyone with a pulse to attend.at the college,Mr.Shaw's resounding words came back to me time and again.I began to believe him,so much so that I was failing tests—even at this college.I gave up and moved home,starting to work part time.Maybe college wasn't for me.But deep down in my heart,I knew I truly wanted to be a social worker,and that would require a college degree.No getting around it.With all the courage I could pluck up,I enrolled in a community college nearby and took one course in their night school.I was shocked when I received my grade.I got an A.Maybe it was a mistake! I took another course,and I got another A.Things were turning around, and I needed guidance.I made an appointment to see Dr.Sarah Cohen,one of my professors,who gave me a different message.She told me that I was doing very well by all standards.She also said that I was bright and could do anything I put my mind to.I felt empowered and eventually graduated from that college with honors.Then I went on to earn my B.A and M.A in psychology from New York University,the very same degrees Mr.Shaw held. The author's experience shows that one should be careful with().
A. what college to attend
B. whose advice to seek for
C. how they plan their future
D. who they choose to mix with