题目内容
甲公司2007年度的有关资料如下：(1)年初未分配利润为100万元，本年净利润为258万元。按税后利润的10％和5％提取法定盈余公积和任意盈余公积。(2)向投资者宣告分派现金股利40万元。要求： (3)计算年末未分配利润。(“利润分配”、“盈余公积”科目需要写出二级明细科目)(6分)
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Most people complain of fortune, few of nature; and the kinder they think the latter has been to them, the more they murmur at what they call the injustice of the former. Why have not I the riches, the rank, the power, of such and such, is the common expostulation with fortune; but why have not I the merit, the talents, the wit, or the beauty, of such and such others, is a reproach rarely or never made to nature. The truth is, that nature, seldom profuse, and seldom niggardly, has distributed her gifts more equally than she is generally supposed to have done. Education and situation make the great difference. Culture improves, and occasions elicit, natural talents. I made no doubt but that there are potentially, if I may use that pedantic word, many Bacons, Lockes, Newtons, Caesars, Cromwells, and Marlboroughs at the ploughtail, behind counters, and, perhaps, even among the nobility; but the soil must be cultivated, and the season favourable, for the fruit to have all its spirit and flavour.
企业以银行汇票支付采购材料价款20000元，增值税额3400元。材料以实际成本核算，材料已经入库。(3分)
TEXT C The conditions of art should be simple. A great deal more depends upon the heart than upon the head. Appreciatioia of art is not secured by any elaborate scheme of learning. Art requires a good healthy atmosphere. The motives for art are still around about us as they were round about the ancients. And the subjects are also easily found by the earnest sculptor and the painter. Nothing is more picturesque and graceful than a man at work. The artist who goes to the children’s playground, watches them at their sport and sees the boy stoop to tie his shoe, will find the same themes that engaged the attention of the ancient Greeks, and such observation and the illustrations which follow will do much to correct that foolish impression that mental and physical beauty are always divorced. To you, more than perhaps to any other country, has Nature been generous in furnishing material for art workers to work in. You have marble quarries where the stone is more beautiful in color than any Greeks ever had for their beautiful work, and yet day after day I am confronted with the great building of some stupid man who has used the beautiful material as if it were not precious almost beyond speech. Marble should not be used save by noble workmen. There is nothing which gave me a greater sense of barrenness in traveling through the country than the entire absence of wood carving on your houses. Wood carving is the simplest of the decorative arts. In Switzerland the little barefooted boy beautifies the porch of his father’s house with examples of skill in this direction. Why should not American boys do a great deal more and better than Swiss boys There is nothing to my mind more coarse in conception and more vulgar in execution than modern jewellery. This is something that can easily be corrected. Something better should be made out of the beautiful gold which is stored up in your mountain hollows and strewn along your river beds. When I was at Leadville and reflected that all the shining silver that I saw coming from the mines would be made into ugly dollars, it made me sad. It should be made into something more permanent. The golden gates at Florence are as beautiful today as when Michelangelo saw them. We should see more of the workman than we do. We should not be content to have the salesman stand between us—the salesman who knows nothing of what he is selling save that he is charging a great deal too much for it. And watching the workman will teach that most important lesson—the nobility of all rational workmanship. Art would create a new brotherhood among men by furnishing a universal language. Under its beneficent influences war might pass away. Thinking this, what place can I ascribe to art in our education If children grow up among all fair and lovely things, they will grow to love beauty and detest ugliness before they know the reason why. If you go into a house where everything is coarse, you find things chipped and broken and unsightly. Nobody exercises any care. If everything is dainty and delicate, gentleness and refinement of manner are unconsciously acquired. When I was in San Francisco I used to visit the Chinese Quarter frequently. There I used to watch a great hulking Chinese workman at his task of digging, and used to see him every day drink his tea from a little cup as delicate in texture as the petal of a flower, whereas in all the grand hotels of the land, where thousands of dollars have been lavished on great gilt mirrors and gaudy columns, I have been given my coffee or my chocolate in cups an inch and a quarter thick. I think I have deserved something nicer. We can infer from the passage that sculptors can find subjects for their work out of all the following EXCEPT ______.
TEXT E The Department of Homeland Security has filled the nation’s top cyber-security post after the previous chief abruptly resigned last week in a move that raised questions about the Bush administration’s commitment to protecting U. S. computer networks from electronic threats. Andy Purdy, who served as deputy cyber-security director under former National Cyber Security Division head and security industry entrepreneur Amit Yoran, will act as interim director, according to an email written by Robert P. Liscouski, the department’s head of infrastructure protection. Purdy has been a member of the cyber-security division since it was set up in 2003, and was the vice chairman and senior adviser on information technology issues for the President’s Critical Infrastructure Protection Board. Purdy declined an interview request. Homeland Security spokeswoman Michelle Petrovich said that "Cyber- security will continue to be a priority of the Department of Homeland Security and we plan to move quickly to fill the position with someone who has demonstrated leadership in this important field. " Purdy moves into his new role at a time when many cyber-security authorities say the Bush administration has come up short in its commitment to protecting the nation from computer viruses and other electronic attacks. Industry officials and security experts said he is a good fit for the job, but that the position needs more authority in order to make a difference. "We’ve worked with Andy for a number of years .... He’s a very smart guy and very talented," said Harris Miller, president of the Information Technology Association of America, an Arlington, Va. -based lobbying firm. Nevertheless, Miller said, the job "needs to be elevated". "Andy is a terribly nice guy and will obviously try to do the best thing, but without authority and without the ability to reach up into the department and to reach out among other federal agencies as a more senior person, it’s going to be difficult for him to do the job," said Paul Kurtz, executive director of the Cyber Security Industry Alliance and a former White House computer-security official. This is a problem that industry executives and former government officials said contributed to Yoran’s decision to resign last week. Yoran became director of the cyber- security division in September 2003 after the previous White House adviser, Howard A. Schmidt, resigned in April to become the head of security at online auction company eBay Inc. Schmidt succeeded Richard A. Clarke, who had stepped down three months earlier, warning that the administration needed to take online security more seriously. Yoran, who declined to comment for this story, was in charge of implementing the recommendations in the administration’s national cyber-security plan, a document that received criticism from a variety of sources for failing to require the business community to strengthen its online security. He also oversaw the creation of the U.S. Computer Emergency Readiness Team, which coordinates efforts to fight online network attacks. Nevertheless, the problem with the position is that it is too far down the chain of command from Homeland Security Secretary Tom Ridge, said Rep. Mac Thornberry who sponsored a House bill to revamp the nation’ s intelligence structure and elevate the cyber-security position. It can be inferred from the passage that ______.
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