题目内容

Coloring is not my favorite thing to do, thought Jon. Mrs. Johnson had passed out a picture of a lion to color for the class animal report."I want to draw something, not color in something somebody else drew," Jan whispered to himself. Jon was a good artist. Ever since he was able to hold a pencil, he had been drawing whatever he saw. In art class, the kids would stand behind Jon, watching the magical motions he made with his pencil. Jon was able to imagine the whole picture before he started to draw. Sometimes he would start with a very small detail, and then develop the rest of the drawing.Mrs. Johnson’s class was studying animals. Each student had to do a report on an animal and color a picture. Most of the kids enjoyed this, and they were happily picking their brown and yellow crayons for the lion’s mane. Perhaps I can do a zebra, thought Jon. That’s what I would rather do. I can do the lion later. He turned his paper over and started to draw the fine outline of the zebra’s body, adding more and more detail until the picture was done.Mrs. Johnson was walking around the room. Jon heard her footsteps get closer to his desk and then stop. He slowly looked up at her, expecting a disapproving look. Jon usually followed directions. He had an uneasy feeling as she glanced at his paper."Jon, what is this" inquired Mrs. Johnson:"It’s a picture of a zebra," Jon answered faintly.Jon was trying to think of what to tell his teacher. His thoughts were interrupted."Class, please stop what you are doing," said Mrs. Johnson as she picked up Jon’s paper. Jon slowly slid down in his seat. He was worried. She is going to tell the whole class I didn’t follow directions, thought Jon."Jon has a very interesting picture he has drawn," Mrs. Johnson told the class, with excitement in her voice. "It is of a zebra."To Jon, she said, "Jon, I had no idea you were such a great artist. This is wonderful!"Jon let out a big sigh of relief as he watched Mrs. Johnson hang the picture of the zebra on the wall. It looked like he wasn’t in trouble, after all. From the story, we know that Jon is ().

A. a poor pupil in school
B. always doing what he likes
C. very creative in his study
D. a good listener in class

查看答案
更多问题

筹资决策的关键是决定各种资金来源在总资金中所占的比重,以使筹资风险和筹资成本相配合。( )

A. 对
B. 错

F: Here you go. Is there anything else t can get for youM: Uh ... I’m sorry, but I didn’t order this. I ordered the steak.F: This is the steak.M: But there is sauce all over it! I didn’t order it like this.F: This is how our chef cooks steak. It’s our most popular dish!M: But this steak is ... undercooked! I can see ... blood!F: Well, didn’t you order your steak rareM: No, I ordered it well done. Why didn’t the man want the dish().

A. It’s not what he liked.
B. It’s not what he ordered.
C. It’s rarely baked.

达林股份有限公司2011年12月31日的股本为1000万股,面值为1元,“资本公积—股本溢价”为3000万元,“盈余公积”为4000万元。经股东大会批准,达林公司拟采用回购本公司的股票方式减资,用现金回购公司股票200万股并注销。假定达林公司按每股2元回购股票,不考虑其他因素,则回购本公司股票时应该借记的会计科目及金额是( )。

A. 股本;400万元
B. 资本公积;200万元
C. 库存股;400万元
D. 库存股;200万元

宏昌公司2011年有关资料如下: (1)本年销售商品收到现金2000万元,以前年度销售商品本年收到的现金200万元,本年预收款项100万元,本年销售本年退回商品支付现金80万元,以前年度销售本年退回商品支付的现金60万元。 (2)公司用银行存款偿还以前年度长期借款本金200万元,利息5万元。公司该年度支付现金股利50万元。 (3)本年利润表中的所得税费用为100万元(均为当期应交所得税产生的所得税费用),“应交税费—应交所得税”科目年初数为8万元,年末数为4万元。假定不考虑其他税费。 (4)公司本年度购建固定资产一台,以银行存款支付500万的款项,购买专利一项,价值100万元,以存货置换该无形资产款项。 要求: (1)计算销售商品收到现金; (2)计算偿还债务支付的现金; (3)计算分配股利、利润和偿付利息支付的现金; (4)计算支付的各项税费; (5)计算购建固定资产、无形资产和其他长期资产支付的现金。 资产 期末余额 年初余额 负债和所有者权益(或股东权益) 期末余额 年初余额 流动资产合计 5970 9100 流动负债合计 6000 6400 非流动资产: 非流动负债: 持有至到期投资 200 200 长期借款 2000 2000 长期股权投资 4700 1700 应付债券 600 600 固定资产 4100 3300 非流动负债合计 2600 2600 无形资产 630 700 负债合计 8600 9000 所有者权益(或股东权益): 实收资本(或股本) 4000 4000 资本公积 800 800 盈余公积 1 000 732 未分配利润 1 200 468 非流动资产合计 9630 5900 所有者权益合计 7000 6000 资产总计 15600 15000 负债和所有者权益总计 15600 15000 要求: 根据以上资料,计算下列表格中列出的茂林公司2011年各项主要财务指标,将计算结果填入小表(假定利润表中的财务费用均为利息支出) 主要财务指标 计算过程 计算结果 流动比率 速动比率 资产负债率 产权比率 应收账款周转率 存货周转率 流动资产周转率 总资产周转率 营业净利率 : 成本费用利润率 总资产报酬率 净资产收益率 总资产增长率 营业利润增长率 营业收入增长率

答案查题题库